FL H7073

Repeals s. 288.1258, eliminating tax exemptions for entertainment industry qualified production companies and related activities.

Removes exemptions from sales and use taxes on motion picture/video equipment, sound recording equipment, and master tapes/records/films/video tapes used in production activities.

Removes exemption from rental or license fees for real property used for qualified production services.

Removes exemption from fabrication labor taxes for qualified motion picture production.

Effective date is contingent on HB 5 or similar legislation becoming law during the 2023 Regular Session.