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.