Value100% exemption from Florida 6% sales/use tax on machinery and equipment purchased by NAICS 31-33 manufacturers for use at a fixed FL location
DeadlinesPermanent (made permanent 2017); no application — exemption certified at point of sale
RequirementsBusiness classified NAICS 31-33; M&E used at a fixed Florida location >=50% of the time in manufacturing/processing; useful life >=1 year; purchaser exemption certificate provided to seller
Caveatsexcludes office equipment, shelving, and facility-maintenance tools; parts/repairs covered under separate provisions — confirm scope with FL DOR TIP guidance
Last verified2026-08-23