Florida Entertainment Industry Sales Tax Exemption

FLORIDA OFFERS ENTERTAINMENT INDUSTRY SALES TAX EXEMPTION

Florida continues to offer valuable savings for qualified film, television and commercial productions through the Florida Entertainment Industry Sales Tax Exemption program. Eligible production companies can save up to 7.5% on many production-related purchases made while filming in Florida.

Qualified productions include feature films, television series, commercials, music videos and sound recordings. Eligible purchases include production equipment, set construction, props, wardrobe and production-related computers and software. 

Expenses such as lodging, vehicle rentals, travel and catering do not qualify. Production companies can typically receive an exemption certificate within two to three business days after submitting a complete application. Florida-based companies may qualify for either a 90-day or 12-month certificate while eligible out-of-state companies may receive a 90-day certificate.

As of Oct. 1, 2025, Florida does not charge sales tax on the rental of real property. That legislative change further reduces production costs for companies that lease offices, studios, and storage facilities.