Known for our bright and sunny business climate
Industry Sales & Use Tax Exemptions
Florida offers Sales & Use tax exemptions for these applications.
Technology Tax Exemptions
Renewable Energy Technologies, Machinery, Equipment, and Material Sales and Use Tax Refund allows businesses to apply for a refund of sales and use taxes paid on equipment, machinery, and other materials for renewable energy technologies.
Research & Development
The Sales and Use Tax Exemption on Machinery and Equipment Used for Research and Development is available to help foster innovation throughout the state. Under this exemption, machinery and equipment used predominantly for research and development are exempt from sales and use tax.
Industry Tax Exemptions
Semiconductor, Defense, or Space INDUSTRY
Semiconductor, defense and space technology-based industry transactions involving manufacturing or research equipment.
Maintenance or Repair of Aircraft
Exemptions on the amount charged for labor associated with the maintenance or repair of aircraft.
Equipment Used In Aircraft Repair or Maintenance
Exemptions on the sale of equipment used to repair or maintain aircraft and is installed on aircraft maintained or repaired in Florida.
Fixed Wing Aircraft Sales or Leases
Exemptions on the sale or lease of fixed wing aircraft used by a “common carrier” as defined by the FAA.
Property Used Predominantly for Space Flight Business
Purposes: Exemptions of sales tax on the lease of Real Property used or occupied predominantly for space flight business, including manufacturing, processing, ground control and ground support and other activities.
Machinery and Equipment for Space Industry
Exemption of sales tax on machinery and equipment used to increase the productivity output of a spaceport activity and for new and expanding businesses.
Space Launch Vehicle Fuels
Exemption of excise tax on fuels of such quality not adapted for use in ordinary motor vehicles, being produced for and sold exclusively for space flight.
Space Laboratories and Carriers
Exemption from ad valorem tax on modules, pallets, racks, lockers, and their necessary associated hardware and subsystems.
Direct and Overhead Materials
Exemptions of sales tax on tangible personal property used or consumed by a government contractor, including prime and subcontractors, in the performance of a D.O.D. or NASA contract.
Manufacturing Tax Exemptions
Electricity & Steam Tax Exemption
Exemptions on electricity used directly and exclusively at a fixed location to operate machinery and equipment that is used to manufacture items of tangible personal property for sale, or to operate pollution control equipment, recycling equipment, maintenance equipment, or monitoring or control equipment used in such operations.
Machinery and Equipment Tax Exemptions
New and Expanding Manufacturers: The machinery and equipment must have been purchased, or a purchase agreement made, prior to the date the business first begins to produce a product for inventory or immediate sale.
Mining Activities: Businesses engaged in mining activity may qualify for the exemption but may only receive the exemption by way of a future credit against taxes. Mining businesses must also demonstrate the creation of new Florida jobs.
Repair and Labor Charges: Exemption on the sales tax on labor charges for the repair of, and parts and materials used in the repair of industrial machinery and equipment that qualify for the sales tax exemption.
Pollution Control Equipment Sales: Use or privilege taxes shall not be collected with respect to any facility or machinery used primarily for the control of pollution in manufacturing, processing, compounding , or producing for sale items of tangible personal property at a fixed location.
Learn more about
Incentives are available to qualifying relocating and expanding companies on a case-by-case basis with job creation, quality of wages and capital investment being the significant deciding factors.
Workforce Training & Recruitment
Learn more about the programs and organizations in our region dedicated to workforce training and recruitment.
Industry & Site Specific Incentives
There are a variety of state and local programs that provide credits or refunds of taxes.
A number of incentives for investments in infrastructure.
Tax exemptions are offered on a project-by-project basis.