Avalara Taxrates > Blog > Sales Tax News > Florida: Sales Tax Exemption for Industrial Machinery, Equipment, April 30, 2014 - Avalara

Florida: Sales Tax Exemption for Industrial Machinery, Equipment, April 30, 2014

  • May 8, 2014 | Gail Cole

 Florida gets a new exemption, effective April 30, 2014.

Update, 5.9.14: Governor Scott is celebrating the elimination of Florida sales and use tax on manufacturing and equipment.

The Florida Department of Revenue reminds that there is a new exemption from Florida sales and use tax in effect, as of April 30, 2014.

The exemption long sought by Governor Rick Scott (R) applies to “purchases of industrial machinery and equipment used at a fixed location in Florida by an eligible manufacturing business that will manufacture, process, compound or produce for sale items of tangible personal property.” Included in the exemption are “parts and accessories for the industrial machinery and equipment if they are purchased before the date the machinery and equipment are placed in service.”

Many types of manufacturing are eligible for the exemption, including:

  • Apparel
  • Chemical
  • Food
  • Furniture
  • Metal
  • Paper
  • Pharmaceutical
  • Plastic
  • Printing
  • Rubber
  • Transportation
  • Wood

Exemption Certificate

The buyer should furnish the seller with a properly completed exemption certificate to ensure the buyer qualifies for the exemption. An example of an appropriate exemption certificate, along with additional information, is available on the Florida Department of Revenue website

This exemption is currently scheduled for repeal on April 30, 2017.

How does your business handle sales tax exemptions?

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.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.