State Incentives


There are sales and use tax exemptions on:

  • Machinery and equipment used by a new or expanding Florida business to manufacture, produce or process tangible personal property for sale
  • Labor, parts and materials used in repair of and incorporated into machinery and equipment
  • Electricity used in the manufacturing process
  • Certain boiler fuels (including natural gas) used in the manufacturing process
  • Semiconductor, defense and space technology-based industry transactions involving manufacturing equipment
  • Machinery and equipment used predominantly in research and development
  • Labor component of research and development expenditures
  • Commercial space activity:
    • Launch vehicles
    • Machinery and equipment for production of items used exclusively at Spaceport Florida
    • Payloads and fuel
  • Aircraft:
    • Maintenance and repair
    • Modification
    • Parts
    • Sale or lease (of qualified aircraft)
  • Production companies engaged in Florida in the production of:
    • Commercial music videos
    • Made for television motion pictures
    • Motion pictures
    • Sound recordings
    • Television series