Florida — Sales & Use Tax

Florida imposes a 6 percent sales and use tax on each retail sale of tangible personal property in Florida, as well as on the rental or lease of tangible personal property and certain enumerated services. The tax applies to persons who engage in the business of selling tangible personal property at retail in Florida, including those making or facilitating remote sales, and to persons who rent or furnish taxable services. Use tax applies at the same 6 percent rate when tangible personal property is stored for use or consumption in Florida and no sales tax was paid. Counties may impose an additional discretionary sales surtax on top of the state rate, typically ranging from 0.5 percent to 2 percent.

Source: Fla. Stat. § 212.05 (2025)

Florida imposes sales tax collection obligations on remote sellers—out-of-state retailers with no physical presence—when they make a "substantial number of remote sales." A substantial number of remote sales is defined as any number of taxable remote sales in the previous calendar year in which the sum of the sales prices exceeded $100,000. The threshold is measured by sales revenue only; Florida does not impose a separate transaction-count test. The lookback period is the previous calendar year—a seller determining its 2026 obligation reviews total taxable remote sales from January 1 through December 31, 2025. Sales made through a marketplace provider that is already collecting and remitting tax on the seller's behalf are excluded from the individual seller's threshold calculation. Wholesale sales made with a valid resale certificate are also excluded. This economic nexus standard became effective July 1, 2021.

Source: Fla. Stat. § 212.0596 (2025)

A marketplace provider that has a physical presence in Florida or that makes or facilitates through a marketplace a substantial number of remote sales (exceeding $100,000 in the previous calendar year) is a dealer and must collect and remit sales tax on all taxable retail sales facilitated through its marketplace. The marketplace provider must certify to its marketplace sellers that it will collect and remit the tax. When the marketplace provider certifies it will collect, the marketplace seller may not collect tax on that sale and must exclude those marketplace sales from its own return. This regime became effective July 1, 2021.

Source: Fla. Stat. § 212.05965 (2025)

A person desiring to engage in business in Florida as a dealer must file an application for a certificate of registration with the Florida Department of Revenue before beginning operations. A separate certificate is required for each place of business. The application must include the names and residences of persons with interests in the business, the business address, and other data reasonably required by the department. Marketplace providers that are dealers and persons required to collect tax on remote sales must file the application electronically. The certificate of registration is not assignable and is valid only for the person or entity to which it is issued.

Source: Fla. Stat. § 212.18(3) (2025)

Sales tax returns and payments are due on or before the 20th day of the month following the reporting period. The Florida Department of Revenue assigns filing frequency based on the tax remitted during the preceding four calendar quarters: dealers who remitted more than $1,000 file monthly; those who remitted $501 to $1,000 file quarterly; those who remitted $101 to $500 file semiannually; and those who remitted $100 or less file annually. Dealers must file a return for each tax period even when no tax is due.

Source: Fla. Stat. § 212.11(1)(b), (c) (2025)

Florida exempts sales for resale from sales tax, but strict compliance with documentation requirements is mandatory under Fla. Stat. § 212.07(1)(b) and § 212.18. A dealer who makes a sale for resale that does not comply with the documentation rules remains liable for the tax. The resale exemption applies when a registered dealer purchases tangible personal property or taxable services that will be resold to the dealer's customers, leased or rented out, or incorporated into property that will be resold.

Annual Resale Certificate issuance and validity

The Florida Department of Revenue issues an Annual Resale Certificate (Form DR-13) to each active registered dealer pursuant to § 212.18(3)(e). Registered dealers receive a new certificate each year; certificates issued beginning in mid-October are effective from the date of issuance through the following calendar year. The certificate shows the business name, location address, certificate number, and the dealer's registration status. Dealers may obtain a copy of their current certificate through a secure link on the Department's website or by contacting the Department. A dealer may rely on a resale certificate issued pursuant to § 212.18(3)(e), valid at the time of receipt from the purchaser, without seeking annual verification of the resale certificate if the dealer makes recurring sales to a purchaser in the normal course of business.

Documentation methods for sellers

A selling dealer must document the exempt nature of a sale for resale by retaining a copy of the purchaser's resale certificate or, in lieu of maintaining a copy of the certificate, by documenting—before the time of sale—an authorization number provided telephonically or electronically by the Department, or by such other means established by Department rule. The three primary methods are:

1. Copy of the purchaser's Annual Resale Certificate. The selling dealer obtains a copy of the purchaser's current Annual Resale Certificate. A selling dealer may rely on a certificate on file for recurring sales to the same purchaser in the normal course of business without seeking annual verification if the certificate was valid when initially received.

1. Transaction authorization number. Before the time of sale, the selling dealer obtains a transaction authorization number provided telephonically or electronically by the Department. This number verifies the purchaser's active dealer status for that specific transaction.

1. Vendor authorization number. The selling dealer obtains a vendor authorization number from the Department, which authorizes recurring exempt sales to a specific purchaser.

Signatures are no longer required on the Annual Resale Certificate under current Department practice. By presenting the certificate, the purchaser certifies that the items or services purchased will be resold or rented.

Good-faith reliance and liability relief

A selling dealer who makes a sale for resale in good faith and who complies with the documentation requirements under § 212.07(1)(b) has met the burden of proof for establishing the exempt nature of the sale and is relieved from liability for tax due on that sale. The dealer must maintain the required documentation—certificates or authorization numbers—in its books and records for the retention period established by the Department.

Strict-compliance standard

Florida law imposes a strict-compliance standard. Fla. Stat. § 212.07(1)(b) provides that "a resale must be in strict compliance with s. 212.18 and the rules and regulations adopted thereunder." A dealer who makes a sale for resale that is not in strict compliance with § 212.18 and the rules and regulations adopted thereunder is liable for and must pay the tax. The Department's implementing regulation, Fla. Admin. Code R. 12A-1.039(1)(b), similarly states that a sale for resale is exempt from the tax imposed by Chapter 212, F.S., only when the sale for resale is in strict compliance with the provisions of that rule.

Source: Fla. Stat. § 212.07(1)(b) (2025) Source: Fla. Stat. § 212.18 (2025)

Following an audit of a Florida sales and use tax dealer, the Department of Revenue issues a Notice of Intent to Make Audit Changes (Form DR-1215 or DR-1216), which details the proposed additional tax, interest, and penalties. If the taxpayer does not resolve the matter or request a Technical Assistance Advisement (TAA), the Department then issues a Notice of Proposed Assessment (NOPA).

60-day protest deadline A taxpayer has 60 days from the date of the Notice of Proposed Assessment to file a written protest. The deadline runs from the date shown on the NOPA itself, not the date of receipt, and missing this window causes the assessment to become final and non-protestable. Fla. Stat. § 213.21 authorizes the Department to establish informal protest procedures for resolving disputes relating to assessments, and the Department has adopted Florida Administrative Code Rule 12-6.003 to govern protests of NOPAs resulting from audits.

The protest must be in writing and filed with the Florida Department of Revenue. While the statute does not prescribe a specific protest form, the written protest should identify the taxpayer, reference the NOPA by notice number and date, and state the grounds for disagreement with sufficient specificity to allow the Department to understand the disputed issues. Supporting documentation—such as exemption certificates, resale certificates, or verification of a purchaser's active dealer status at the time of sale—may be submitted during the informal protest period and will be accepted by the Department at this stage. However, Fla. Stat. § 212.07(7)(b) expressly provides that such certificates may not be accepted in any subsequent formal administrative hearing under Chapter 120 or any circuit court action; they must be presented during the informal protest.

Personal liability assessments When the Department assesses personal liability against a corporate officer or responsible person under Fla. Stat. § 213.29, the taxpayer receives a Notice of Assessment of Personal Liability (NOAPL) (Form DR-307006). For NOAPLs, the taxpayer has 20 days from the date of the assessment to file an informal protest and an additional 60 days (running concurrently from the assessment date, not sequentially) to file a formal protest either in circuit court or with the Division of Administrative Hearings. The dual-track timing for NOAPLs is distinct from the standard NOPA procedure.

The Department considers a mailed notice to be received even if it is returned as undeliverable or is not accepted by the addressee, making timely filing critical.

Source: Fla. Stat. § 213.21 Source: Fla. Stat. § 212.07(7)(b) Source: Fla. Stat. § 213.29

Florida sales and use tax disputes follow a multi-tier administrative and judicial review structure governed by Chapter 213 and Chapter 120 of the Florida Statutes.

Step 1: Informal protest to the Department of Revenue A taxpayer who files a timely written protest (within 60 days of the Notice of Proposed Assessment) enters the Department's informal conference procedure under Fla. Stat. § 213.21(1). The Department of Revenue considers the protest and supporting materials and issues a Notice of Decision, typically within 9–12 months. The informal protest process is internal to the Department and does not involve an independent adjudicator. The statute of limitations on the Department's issuance of a final assessment is tolled during the informal protest period.

Step 2: Formal administrative hearing before the Division of Administrative Hearings (DOAH) If the taxpayer disagrees with the Department's Notice of Decision on the informal protest, the taxpayer may file a petition for a formal administrative hearing under Fla. Stat. §§ 120.569 and 120.57. The petition must be filed with the Department of Revenue, which then refers the case to the Division of Administrative Hearings (DOAH), an independent state agency. DOAH assigns an administrative law judge (ALJ) to conduct the hearing. Under Fla. Stat. § 120.57(1), the ALJ holds an evidentiary hearing involving disputed issues of material fact, receives testimony and documentary evidence, and issues a Recommended Order that includes findings of fact and conclusions of law. The Recommended Order is submitted to the Department of Revenue, which retains final order authority.

Step 3: Final order by the Department of Revenue After receiving the ALJ's Recommended Order, the Department of Revenue issues a Final Order either adopting, modifying, or rejecting the Recommended Order. Parties may file written exceptions to the Recommended Order before the Department issues its Final Order. The Department's Final Order constitutes final agency action.

Step 4: Judicial review in Florida circuit court A party aggrieved by the Department's Final Order may seek judicial review by filing a petition in the Florida circuit court with jurisdiction over the taxpayer or the Department. Fla. Stat. § 120.68 governs appellate review of final agency action and provides for review on the record; the circuit court does not conduct a de novo hearing. The standard of review is whether the agency's action is supported by competent substantial evidence and is not arbitrary, capricious, or an abuse of discretion.

Alternative: Direct circuit court action In limited circumstances, a taxpayer may file a direct action in circuit court under Chapter 72, Florida Statutes, rather than proceeding through the DOAH administrative hearing. This path is less common for assessment disputes and is typically reserved for refund claims or constitutional challenges. However, once a taxpayer chooses the circuit court route, certain evidentiary privileges (such as submitting resale certificates or exemption certificates that were not provided during the protest period) are lost under Fla. Stat. § 212.07(7)(b).

Source: Fla. Stat. § 213.21 Source: Fla. Stat. §§ 120.569 and 120.57 Source: Fla. Stat. § 120.68 Source: Fla. Stat. § 212.07(7)(b)

Florida imposes distinct limitations periods for the Department of Revenue's authority to issue assessments and for taxpayers to file refund claims.

Statute of limitations on assessments The Department of Revenue may determine and assess sales and use tax within three years after the later of (1) the date the tax is due, (2) the date any return with respect to the tax is due, or (3) the date such return is filed. This three-year assessment limitations period is governed by Fla. Stat. § 95.091(3)(a)(1)(b), which applies to all taxes enumerated in § 72.011—including sales and use tax under Chapter 212—for taxes due on or after July 1, 2002. The three-year period replaces the prior five-year limitations period that applied to taxes due before July 1, 1999.

Extended assessment period for omitted or underreported tax When a taxpayer fails to report tax on a return at all—as opposed to reporting it incorrectly—Fla. Stat. § 212.12(2)(b) imposes an escalating penalty structure: an additional 10 percent penalty for each 30-day period the tax remains unpaid, capped at 50 percent of the omitted tax. This penalty structure presumes the Department may assess the omitted tax beyond the general three-year period when the tax was never disclosed on the return, although the outer limit is not specified in the statute.

Fraud or willful evasion For cases involving willful failure to collect, account for, or pay over tax, or for fraudulent returns, Fla. Stat. § 95.091(3)(a)(1)(5) provides that the Department may assess at any time after the taxpayer failed to make any required payment of the tax, failed to file a required return, or filed a fraudulent return. There is no statute of limitations for fraudulent returns or willful non-filing, and the Department may assess at any time. Fla. Stat. § 213.29 separately authorizes personal liability assessments against officers or directors who willfully fail to collect or pay over tax, and such assessments are not time-barred where willful conduct is established.

Statute of limitations on refund claims Taxpayers seeking a refund of overpaid sales or use tax must file a claim for refund within three years from the date of overpayment. Fla. Stat. § 215.26(2) governs claims for refund of state revenues and establishes the three-year limitations period. The claim must be filed with the Department of Revenue on the appropriate form and must identify the grounds for the refund, the periods involved, and the amount claimed. Refund claims filed after the three-year period are barred.

Tolling during informal protest Fla. Stat. § 213.21(1)(b) provides that the statute of limitations on the Department's issuance of a final assessment is tolled during the period the taxpayer is engaged in the informal protest procedure. This tolling does not extend the period for filing a refund claim, which runs independently under § 215.26(2). Under § 95.091(4), if administrative or judicial proceedings for review of the tax assessment or collection are initiated by a taxpayer within the period of limitation, the running of the period is tolled during the pendency of the proceeding. Administrative proceedings include taxpayer protest proceedings initiated under § 213.21 and Department rules.

Collection statute of limitations Once a tax is assessed or becomes delinquent, the Department has five years from the later of the date the tax was assessed or became delinquent to collect the liability. If a payment plan is established and the taxpayer defaults, the five-year period restarts from the date of default. Tax liens for taxes enumerated in § 72.011—including sales and use tax—expire 20 years from the later of the last date the tax may be assessed, the date the tax becomes delinquent, or the date a tax warrant is filed.

Source: Fla. Stat. § 95.091(3)(a)(1)(b) Source: Fla. Stat. § 95.091(3)(a)(1)(5) Source: Fla. Stat. § 95.091(4) Source: Fla. Stat. § 95.091(1)(b) Source: Fla. Stat. § 212.12(2)(b) Source: Fla. Stat. § 213.21(1)(b) Source: Fla. Stat. § 213.29 Source: Fla. Stat. § 215.26(2)

Florida offers both a voluntary self-disclosure program for taxpayers with unreported liabilities and a Technical Assistance Advisement (TAA) process for prospective rulings on tax treatment.

Voluntary self-disclosure program Under Fla. Stat. § 213.21(7), when a taxpayer voluntarily self-discloses a liability for sales or use tax to the Department of Revenue, the Department may settle and compromise the tax and interest due to those amounts due for the three years immediately preceding the date that the taxpayer requested the disclosure. This is a significant benefit: taxpayers who come forward before the Department initiates contact are subject to a three-year look-back period rather than the potentially longer assessment period that might otherwise apply, and the Department waives all penalties associated with the voluntarily disclosed liability.

Eligibility and procedure To qualify for voluntary disclosure, the taxpayer must:

• Not be registered for the specific tax being disclosed, or be a registered taxpayer with annual gross receipts of less than $500,000 (for purposes of modified reporting periods under § 213.21(6)); and
• Initiate contact with the Department of Revenue before the Department has contacted the taxpayer regarding the liability or selected the taxpayer for audit.

The disclosure may be made anonymously during the initial contact phase; the taxpayer or its representative may contact the Department without initially identifying the taxpayer by name. Once the Department agrees in principle to accept the voluntary disclosure, the taxpayer must then identify itself, register for sales and use tax if not already registered, file returns for the applicable look-back period, and remit the tax and interest due. The Department may modify reporting or filing periods to facilitate the calculation of tax, penalty, and interest, but interest and penalty calculations may not be based on a filing period longer than one year, and annual filing periods must be based on a calendar year or the taxpayer's federal fiscal year.

Anonymous filing Florida expressly permits anonymous initial contact for voluntary disclosure purposes. A taxpayer or its representative may approach the Department without disclosing the taxpayer's identity until terms are agreed upon. This is a valuable procedural protection for taxpayers evaluating whether to come forward.

Penalty waiver scope The Department waives all penalties on the tax disclosed under the voluntary self-disclosure program. However, interest is not waived and accrues on the unpaid tax from the original due date through the date of payment. The Department has discretion under § 213.21(4) to waive interest only in two narrow circumstances: (1) if the interest resulted from erroneous written advice issued by the Department in response to a written request from the taxpayer, or (2) if the Department caused a delay in determining the amount due.

Technical Assistance Advisements (TAAs) Fla. Stat. § 213.22 authorizes the Department of Revenue to issue Technical Assistance Advisements in response to written requests from taxpayers. A TAA is the Department's written determination regarding the application of Florida tax law to a specific set of facts presented by the taxpayer. TAAs are binding on the Department with respect to the requesting taxpayer, provided the taxpayer fully and accurately disclosed all material facts and the facts and law have not materially changed. If a taxpayer receives a favorable TAA and the Department later seeks to assess tax on the same issue in a subsequent audit, the taxpayer may invoke the TAA as a basis for "doubt as to liability" and seek compromise under § 213.21(3)(b).

TAA procedure A request for a TAA must be in writing, must describe the specific facts and circumstances, and must identify the specific tax and legal question at issue. The Department typically responds within 60–90 days. There is no fee for requesting a TAA. TAAs are prospective; they address the tax treatment of future transactions or the proper interpretation of law, but they do not resolve past liabilities (use voluntary disclosure for that purpose). Once issued, a TAA may be relied upon unless the underlying facts change materially, the law changes, or a controlling judicial opinion is issued.

Closing agreements Fla. Stat. § 213.21(2)(a) authorizes the Department's executive director to enter into closing agreements with taxpayers to settle or compromise tax liabilities. Closing agreements are distinct from voluntary disclosure; they are negotiated settlements that may involve contested issues, disputed facts, or doubt as to collectability. The statute does not establish a specific procedure or eligibility criteria for closing agreements, and their use is discretionary.

Source: Fla. Stat. § 213.21(7) Source: Fla. Stat. § 213.21(6) Source: Fla. Stat. § 213.21(3)(b) Source: Fla. Stat. § 213.21(4) Source: Fla. Stat. § 213.22 Source: Fla. Stat. § 213.21(2)(a)

Florida sales tax applies to tangible personal property and to a narrow, enumerated list of services. Unlike some states that tax services broadly, Florida taxes only three categories of services under Fla. Stat. § 212.05(1)(i)1., all at the standard 6 percent rate. The statute enumerates these taxable services by reference to specific NAICS industry classification codes.

Detective, burglar protection, and other protection services

Sales tax applies at 6 percent on charges for detective, burglar protection, and other protection services identified by NAICS National Numbers 561611 (Investigation Services), 561612 (Security Guards and Patrol Services), 561613 (Armored Car Services), and 561621 (Security Systems Services). These are commercial security and protection services provided to businesses and individuals. The tax applies to the full charge for the service, whether the provider is an independent contractor or a security services firm.

Nonresidential cleaning services

Sales tax applies at 6 percent on charges for nonresidential cleaning services enumerated in NAICS National Number 561720, excluding cleaning of the interiors of transportation equipment. The "nonresidential" distinction is critical: residential cleaning services—those provided at detached homes, apartments, condominiums, duplexes, mobile home parks, and other facilities used as living accommodations—are not subject to tax. Nonresidential cleaning includes janitorial services provided at office buildings, warehouses, manufacturing facilities, retail stores, schools, hospitals, and other commercial or industrial facilities. However, cleaning of the interiors of transportation equipment (aircraft, boats, motor vehicles, buses, trains, etc.) is excluded from the definition of taxable nonresidential cleaning and therefore not subject to tax, even if the transportation equipment is used for commercial purposes.

If a cleaning service is performed at a mixed-use building that includes both residential and nonresidential areas, the charge for the nonresidential portion must be separately stated; if it is not separately stated, the entire charge is presumed taxable.

Nonresidential building pest control services

Sales tax applies at 6 percent on charges for nonresidential building pest control services enumerated in NAICS National Number 561710. Like cleaning services, the residential/nonresidential distinction controls taxability. Pest control services provided at residential facilities—detached or single-family dwellings, apartments, duplexes, condominiums, nursing homes, mobile home parks, and the common areas of those facilities—are not taxable. Pest control services provided to nonresidential buildings (offices, warehouses, retail stores, industrial facilities) are taxable.

The statute treats pest control services provided to aircraft, boats, motor vehicles, and other transportation vehicles as exempt from tax, even when such vehicles are used for commercial purposes, because transportation vehicles are not considered "nonresidential buildings" for purposes of the taxable-service definition. Lawn pest control services—whether residential or nonresidential—are also not subject to tax under the statute.

Services not enumerated are not taxable

Florida's taxable-service regime is narrow and specific. If a service is not enumerated in § 212.05(1)(i) or elsewhere in Chapter 212, it is not subject to Florida sales tax, regardless of whether it is performed for a commercial customer or involves substantial charges. Common examples of nontaxable services include accounting, legal, consulting, marketing, engineering, landscaping (other than nonresidential pest control), repair and installation services that do not involve a sale of tangible personal property, and most professional services.

Effective date

The current enumeration of taxable services in § 212.05(1)(i)1. has been in effect in substantially this form since 1987. The statute originally imposed tax on additional categories of services in 1987 but the Florida legislature repealed most of those categories later that year, leaving the three categories described above. The statute has been periodically amended to update cross-references and to clarify the NAICS codes that define the scope of taxable services, but the core categories—detective/protection, nonresidential cleaning, and nonresidential pest control—have remained stable since 1987.

Source: Fla. Stat. § 212.05(1)(i)1. (2025)

Florida enumerates sales and use tax exemptions in Fla. Stat. § 212.08, a comprehensive statute with more than seventy subsections covering specific categories of exempt goods and services. Unlike the general imposition of tax on all retail sales of tangible personal property, exemptions must be expressly granted by statute. The major categories practitioners encounter frequently—groceries, prescription drugs, agricultural inputs, and manufacturing machinery—are each governed by distinct subsections with detailed qualification requirements.

Food products for human consumption

Florida exempts from sales tax "food products" as defined in Fla. Stat. § 212.08(1). The statute defines "food products" to mean edible commodities, whether processed, cooked, raw, canned, or in any other form, which are generally regarded as food. This includes cereals and cereal products, baked goods, oleomargarine, meat and meat products, fish and seafood products, frozen foods and dinners, poultry, eggs and egg products, vegetables and vegetable products, fruit and fruit products, spices, salt, sugar and sugar products, milk and dairy products, and similar items. However, alcoholic beverages and malt beverages are expressly excluded from the exemption and remain taxable. The exemption does not extend to food sold through vending machines, meals sold by restaurants, or prepared food sold for immediate consumption unless another specific exemption applies.

Prescription drugs, medicines, and medical products

Fla. Stat. § 212.08(2)(a) exempts from tax medical products and supplies or medicine dispensed according to an individual prescription or prescriptions written by a prescriber authorized by law to prescribe medicinal drugs. The exemption covers hypodermic needles, hypodermic syringes, chemical compounds and test kits used for the diagnosis or treatment of human disease, illness, or injury, and common household remedies recommended and generally sold for internal or external use in the cure, mitigation, treatment, or prevention of illness or disease in human beings. The statute expressly excludes cosmetics and toilet articles from the exemption, even when they contain medicinal ingredients, unless they are dispensed pursuant to a prescription. "Prescription" includes any order for drugs or medicinal supplies written or transmitted by any means of communication by a duly licensed practitioner authorized by Florida law to prescribe such drugs and intended to be dispensed by a pharmacist.

Agricultural inputs and farm supplies

Fla. Stat. § 212.08(3)(a) provides a broad exemption for items in agricultural use. The exemption covers nets designed and used exclusively by commercial fisheries; disinfectants, fertilizers, insecticides, pesticides, herbicides, fungicides, and weed killers used for application on crops or groves, in dairy barns, on poultry farms, or used directly on poultry or livestock; animal health products administered to or consumed by livestock or poultry; aquaculture health products; portable containers or movable receptacles used for processing farm products; field and garden seeds, including flower seeds; nursery stock, seedlings, cuttings, or other propagative material purchased for growing stock; seeds, seedlings, cuttings, and plants used to produce food for human consumption; cloth, plastic, and other similar materials used for shade, mulch, or protection from frost or insects on a farm; and stakes used by a farmer to support plants during a growing period. The exemption for agricultural inputs is automatic—no certificate of exemption is required for purchases by farmers of qualifying items used in agricultural production.

Industrial machinery and equipment used in manufacturing

Florida exempts industrial machinery and equipment purchased by eligible manufacturing businesses under Fla. Stat. § 212.08(7)(kkk). To qualify, the purchaser must be a business whose primary business activity (more than 50 percent of the activities at the location where the machinery is used) is classified under North American Industry Classification System (NAICS) codes 31, 32, or 33 (Manufacturing), and the industrial machinery and equipment must be used at a fixed location in Florida for the manufacture, processing, compounding, or production of items of tangible personal property for sale. "Industrial machinery and equipment" means tangible personal property or other property that has a depreciable life of three years or more and that is used as an integral part in the manufacturing, processing, compounding, or production of tangible personal property for sale. The term includes machinery, equipment, and parts integral to the production process, but does not include office furniture, general-purpose vehicles, or heating and air-conditioning systems unless the sole justification for their installation is to meet the requirements of the production process. The exemption is claimed by providing the selling dealer with a properly completed exemption certificate (Form DR-1214) certifying that the purchaser is an eligible manufacturing business and the purchased machinery will be used in manufacturing at a fixed location in Florida.

Repair of manufacturing machinery and equipment

Fla. Stat. § 212.08(7)(xx) separately exempts labor charges for the repair of, and parts and materials used in the repair of and incorporated into, industrial machinery and equipment used for the manufacture, processing, compounding, production, or preparation for shipping of items of tangible personal property at a fixed location in Florida. This exemption applies only to industries classified under Standard Industrial Classification (SIC) Industry Major Group Numbers 10, 12, 13, 14, 20, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, and 39 and Industry Group Number 212—primarily mining, construction, and manufacturing industries. The repair-parts exemption is narrower than the new-equipment exemption under § 212.08(7)(kkk); it requires a qualifying SIC code classification rather than a NAICS code, and it applies only to repairs and replacement parts of already-installed machinery, not to the original purchase of the machinery itself (which may qualify under other subsections).

New or expanding manufacturing business exemptions

Fla. Stat. § 212.08(5)(b) and (d) provide additional exemptions for industrial machinery and equipment purchased by new or expanding manufacturing facilities. A new business may receive a refund of sales tax paid on qualifying machinery and equipment purchased before or during the start of productive operations if the machinery was ordered before the start of productive operations and received within 12 months after operations begin. An expanding facility that purchases qualifying industrial machinery and equipment to increase productive output by at least 5 percent may receive a refund of sales tax paid on such machinery. These exemptions require an application for a temporary exemption permit from the Department of Revenue and are structured as refunds of previously paid taxes rather than point-of-sale exemptions.

Other exemptions

In addition to the major categories above, Fla. Stat. § 212.08 also provides exemptions for research and development machinery and equipment used predominantly (at least 50 percent) for research and development, certain utilities and boiler fuels used in manufacturing, vessels and aircraft engaged in interstate or foreign commerce, educational and religious institutions for qualifying purchases, sales to the federal government and its agencies, certain nonprofit organizations, qualified production services purchased by motion picture or entertainment producers, and dozens of other narrowly defined categories. Each exemption has its own qualification requirements, documentation standards, and scope limitations; practitioners should consult the specific subsection and implementing Florida Administrative Code rules for guidance on any exemption not covered above.

Source: Fla. Stat. § 212.08 (2025)