Explore the Ways Your Business Can Qualify for Florida Tax Exemptions
Learn more about the different Florida corporate income tax rates and exemptions and download tax exemption forms below.
Agriculture
Electricity used for the production or processing of farm products on a farm qualifies for a sales tax exemption in Florida.
Condos & Homeowners Associations
This exemption is based upon Section 212.08(7) (j), Florida Statutes and Department of Revenue Rule 12A-1.053(1)(a). The sale of electric power or energy by an electric utility is taxable. The sale of electric power or energy for use in residential households, to owners of residential models, or to licensed family day care homes by utilities who are required to pay the gross receipts tax imposed by Chapter 203, F.S., is exempt.
Direct Pay Permit
A sales and use tax certificate number is required for processing this request. If you have not registered for this tax and do not have a certificate number, you must complete and submit the application to the Florida Dept. of Revenue. Once you have received the certificate from the DOR, you can forward a copy to FPL.
Government Entities, Non-Profit Organizations, Charities, Schools, Religious Institutions
The DR-5 is an application for the DR-14, (Consumer Certificate of Exemption) and is sent to the Florida Dept. of Revenue if you don’t already have one. Once you have received the certificate from the DOR, or if you already have one in your possession, please forward a copy to FPL.
Manufacturing
For specific manufacturers within the State of Florida based on the Standard Industry Classification number.
Nursing Homes
This exemption is based upon Section 212.08(7) (j), Florida Statutes and Department of Revenue Rule 12A-1.053(1)(a). The sale of electric power or energy by an electric utility is taxable. The sale of electric power or energy for use in residential households, to owners of residential models, or to licensed family day care homes by utilities who are required to pay the gross receipts tax imposed by Chapter 203, F.S., is exempt.
Data Centers
Florida’s data center sales tax exemption is in effect through June 30, 2027. The exemption is Florida’s first official tool to attract data center investment. The exemption eliminates sales tax and use tax for data centers, infrastructure, equipment, personal property, and electricity. The operational date of the qualified data center must be between June 30, 2022 to June 30, 2027.
To qualify for the exemption, a company must make a minimum $150 million cumulative investment; the data center must have a critical load of at least 15MW and a critical load of at least 1MW per each individual owner or tenant in the facility; applications for exemption certificates must be made to the Florida Department of Revenue; and reporting to the Department of Revenue will be required to demonstrate the exemption was utilized to the letter of the law.
Named Best Tax Climate in Southeast by Tax Foundation
The Tax Foundation named the state of Florida the No. 1 business tax climate in the Southeast and No. 4 in the U.S. Their annual State Business Tax Climate Index seeks to help large and small business owners, decision-makers and taxpayers understand how well states structure their tax systems, from state sales tax rates to property tax on real estate.
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