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Proposed Florida $120M Tax Package: Sales Tax Highlights


A proposed tax package revealed by the Florida Senate during a late-session committee meeting yesterday contains $120 million in tax breaks for various Florida entities and industries. This blog highlights the sales tax exemptions proposed in the package.

Agricultural Exemptions

  • All forms of "liquefied petroleum gases," including butane, propane and natural gas, when used exclusively by farm equipment
  • Electricity used for processing agricultural products on a farm, or used in a packinghouse (must be separately metered)

Aircraft Exemptions

  • Repair and maintenance charges for aircraft over 2,000 pounds and rotary wing aircraft over 10,000 pounds
  • Equipment used in aircraft repair for aircraft over 2,000 pounds and rotary wing aircraft over 10,300 pounds
  • Items used in manufacturing aircraft and gas turbine engines

New Business Exemptions

  • Industrial machinery and equipment purchased for exclusive use by new businesses "in spaceport activities"
  • Industrial machinery and equipment purchased for new businesses that will sell tangible personal property at "fixed locations" in Florida
  • Equipment must be purchased before the business begins"productive operations" (see bill for permit requirements)

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Avalara Author
Will Frei
Avalara Author Will Frei
Will Frei covers sales tax news including best practices, legislation and sales tax technology. He is the Social Media Manager at Avalara.