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Florida Machinery Sales Tax Exemption 2013

  • Jun 5, 2012 | Will Frei

Florida is changing the requirements for businesses seeking exemption from sales and use tax on industrial machinery and equipment, effective January 1, 2013. 

Currently, businesses seeking such exemptions must show ". . . an increase in productive output of not less than 10 percent to qualify for the exemption." However, starting January 1, 2013, businesses will only be required to show an increase in productive output of 5 percent to qualify.

The Department of Revenue states:

The increase is generally measured by comparing the number of physical units produced for 12 continuous months immediately after completion of the installation of qualifying machinery and equipment to the number of physical units produced over the 12 continuous months immediately preceding such installation.

Other 21013 Florida Sales Tax Exemptions:

Download Florida Exemption Certificate.


Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
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.