FL H0613

Amends Florida Statutes section 212.08 to modify sales and use tax exemptions for industrial machinery and equipment purchased by eligible manufacturing businesses.

Industrial machinery and equipment used at fixed locations in Florida by businesses classified under NAICS codes 31, 32, and 33 (manufacturing industries) remains exempt from sales and use tax.

Mixer drums affixed to mixer trucks used to mix, agitate, and transport freshly mixed concrete, along with parts and labor required for installation, are exempt from tax but this exemption expires April 30, 2017.

Removes the previous expiration date for the industrial machinery and equipment exemption, making it permanent instead of time-limited.

Act takes effect July 1, 2015.