Category Archives: Taxes

Florida Brewpubs Report – February 2014

It’s not just production breweries that are driving the growth of Florida’s brewing industry. There’s a lot of good beer coming from Florida’s brewpubs. To help Florida brewpubs and their supports stay informed about the industry, and as a companion to The Florida Breweries Report, we are launching the Florida Brewpubs Report.

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UPDATED: The Florida Breweries Report – February 2014

The number of breweries in Florida is growing rapidly, and existing Florida breweries are expanding steadily. To help Florida breweries and their supports stay informed about this expanding industry, we are beginning a new monthly feature: The Florida Breweries Report.

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New Sales Tax Exemption for Florida Manufacturers

machinery

Beginning April 30, 2014, the Florida manufacturers will be exempt from Florida’s sales and use tax on the purchase of industrial machinery and equipment used in Florida. To be eligible for the exemption, a manufacturer’s primary activity where the equipment will be located must fall within North American Industry Classification System (NAICS) codes 31, 32, and 33.

NAICS codes 31, 32, and 33 includes a broad list of manufacturing classifications, including breweries and wineries, food manufacturing (for humans or animals); textiles; book printing; screen printing; wood products; pharmaceuticals and other medical; soaps and detergents; explosives; photographic materials; plastics; tires; concrete and other building materials; computers; communications equipment; electrical fixtures; motor vehicles and other transportation; toys and games; and office supplies manufacturing. To search for a specific eligible industry, refer to http://www.census.gov/cgi-bin/sssd/naics/naicsrch.

At the time of purchase, the purchaser must provide a signed certificate stating that the purchaser is entitled to the tax exemption. The Florida Department of Revenue provides a suggested form of exemption certificate.