FL S0098

Repeals the sales tax exemption for mixer drums affixed to mixer trucks and the parts and labor required to affix them, effective April 30, 2017.

Removes the expiration date for the sales tax exemption for industrial machinery and equipment purchased by eligible manufacturing businesses in NAICS codes 31, 32, and 33.

Changes statutory language from "within" to "in" for describing locations where exempt industrial machinery and equipment is used.

Requires purchasers to provide signed certificates to sellers at the time of purchase to claim the exemptions, with the department pursuing purchasers rather than sellers for tax recovery if exemptions are improperly claimed.

Takes effect July 1, 2016.