FL S0544

Removes the expiration date for the sales and use tax exemption on industrial machinery and equipment purchased by eligible manufacturing businesses for use at fixed locations in Florida

Sets a repeal date of April 30, 2017, specifically for the tax exemption on mixer drums affixed to mixer trucks used to mix, agitate, and transport freshly mixed concrete

Separates the mixer drum exemption into its own distinct subparagraph, distinguishing it from the permanent industrial machinery exemption

Eligible manufacturing businesses are defined as those with primary business activity (more than 50% of activities) classified under NAICS codes 31, 32, and 33 at the equipment location

Effective date of July 1, 2015