Favorable Tax Climate
Favorable Tax Climate

Sales & Use Tax Exemptions

These exemptions are designed to contribute to a healthy climate for business and industry.

  • Machinery and equipment used by a new or expanding Florida business to manufacture, produce or process personal tangible personal property for sale
  • Labor, parts and materials used in repair of and incorporated into machinery/equipment
  • Electricity used in the manufacturing process
  • Certain boiler fuels (including natural gas) used in the manufacturing process
  • Semiconductor, defense and space technology-based industry transactions involving manufacturing equipment
  • Machinery and equipment used predominantly in research and development
  • Labor component of research and development expenditures
  • Aircraft parts, modification, maintenance and repair, sale or lease of qualified aircraft
  • Production companies engaged in Florida in the production of motion pictures, made-for-television motion pictures, television series, commercial music videos or sound recordings.