New Sales Tax Exemption for Florida Manufacturers

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.

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