1. Manufacturers: FL Sales Tax Holiday on Equipment
Purchases
A sales tax holiday for manufacturers is a win-win for both the manufacturer's and the state of
Florida! According to Enterprise Florida's April 2014 issue of Florida in Focus, "the elimination
of the sales tax on manufacturing machinery and equipment will not only save Florida
manufacturers an expected $141 million annually, but is also is expected to increase Florida’s
exports, attract new businesses to the state, and create jobs and capital investment."
What qualifies for the sales and use tax holiday? Purchases of industrial machinery and
equipment made during a three year period starting April 30, 2014 and ending April 30, 2017
and used at a Florida location.
Who is eligible? Basically if your primary business activity is manufacturing which includes a
wide range of industries such as food, apparel, wood, paper, printing chemical, plastic, rubber,
metal, and others. These are businesses with NAIC industry codes starting with 31, 32, and 33.
How does a manufacturer take advantage of this sales tax break? At the time of purchase, the
manufacturer gives a signed certificate to selling vendor certifying they are eligible for this sales
tax holiday.
More information contact Lisa Fairbanks
www.myflorida.com/dor
This was posted in 2014, however, the sales tax
exemption is applicable through April 30, 2017