Florida DOR Issues Guidance on Two New Sales Tax Exemptions

The Florida Department of Revenue recently issued two Tax Information Publications addressing sales tax exemptions enacted during the 2026 legislative session. TIP_26A01-04 addresses an exemption for admissions to certain professional tennis tournaments, while TIP_26A01-09 provides guidance regarding a sales tax refund program for qualifying home-hardening products installed on eligible residential property. 

Although both provisions are temporary, the home-hardening exemption contains several eligibility and documentation requirements that taxpayers and advisers should understand before filing a refund claim. 

Admissions to Certain Professional Tennis Tournaments

TIP 26A01-04 explains that admissions to Association of Tennis Professionals ATP Masters 1000 tournaments and Women’s Tennis Association WTA 1000 tournaments held in Florida are exempt from Florida sales and use tax beginning July 1, 2026, and continuing through June 30, 2029. The exemption was enacted through Chapter 2026-239, Laws of Florida, and is codified in section 212.04(2)(a)13., Florida Statutes. 

The Department’s guidance is brief and largely confirms implementation of the exemption. Taxpayers involved in qualifying tournaments should ensure admissions are treated consistently with the statutory exemption during the applicable period. 

Refund Available for Certain Home-Hardening Products

TIP 26A01-09 addresses a temporary exemption for qualifying home-hardening products purchased between July 1, 2026, and June 30, 2029, and installed on eligible residential property. Unlike many Florida sales tax exemptions, the benefit is not available at the point of sale. Instead, eligible taxpayers must apply to the Department for a refund of Florida sales tax previously paid, including any applicable discretionary sales surtax. 

The Department states that the total refund available to an owner may not exceed $500. Additionally, an owner may submit a refund claim for only one eligible residential property. Refund claims must be submitted between July 1, 2026, and September 30, 2029.

Eligible Property

The exemption applies only to owners of eligible residential property. According to the Department, eligible residential property is residential property containing a site-built dwelling for which a homestead exemption has been granted under section 196.031, Florida Statutes, and which has a just value of $700,000 or less.

The guidance also provides several exclusions. Mobile homes, manufactured homes, trailers, and any home or trailer that may be titled or registered under Chapters 319 or 320, Florida Statutes, do not qualify for the refund.

Qualifying Products

The exemption applies to three categories of home-hardening products:

• Impact-resistant doors
• Impact-resistant garage doors
• Impact-resistant windows 

The Department’s guidance contains specific testing and certification standards applicable to each product category. Taxpayers seeking a refund should confirm that purchased products satisfy the standards set forth in TIP 26A01-09. 

Contractor Purchases and Documentation

One of the more notable portions of the guidance addresses situations in which a contractor purchases qualifying products.

The Department explains that a retail sale does not include an agreement to furnish and install tangible personal property that becomes part of real property. The guidance illustrates this distinction through several examples involving impact-resistant doors and windows. 

Importantly, the Department confirms that an owner may still obtain a refund when a contractor purchased the qualifying home-hardening products at retail. In that situation, the owner must include documentation showing payment of Florida sales tax on the contractor’s retail purchase of the qualifying products. 

As a practical matter, taxpayers may wish to address documentation needs before completing a project to ensure the records required for a future refund claim are available. The TIP specifically emphasizes the need to provide receipts and supporting documentation showing Florida sales tax paid. 

Filing a Refund Claim

To claim the refund, the owner must submit FORM DR-26S, Sales and Use Tax Application for Refund, and Form DR-26HH, Home Hardening Products Sales Tax Refund, together with supporting documentation. The Department also requires copies of receipts showing payment of Florida sales tax on qualifying purchases. 

The Department’s guidance includes several examples and additional questions addressing qualifying transactions, contractor purchases, and purchase timing requirements.

SALT Practitioner Takeaways

The Department’s guidance highlights several points that advisers should keep in mind:

• Admissions to ATP Masters 1000 and WTA 1000 tournaments held in Florida are exempt from tax from July 1, 2026, through June 30, 2029.
• The home-hardening exemption is obtained through a refund claim rather than a point-of-sale exemption.
• Eligible residential property must satisfy the homestead and valuation requirements described in TIP 26A01-09. 
• Contractor-purchased products may still qualify for a refund if the required documentation is provided. 
• Refund claims must be submitted no later than September 30, 2029.