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Florida Machinery Sales Tax Exemption 2013


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.


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.