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Entertainment Industry Tax Exemption
Effective January 1, 2001, any qualified production company engaged in Florida in the production of motion pictures, made for television motion pictures, television series, commercial advertising, music videos or sound recordings may be eligible for a sales and use tax on the purchase or lease of certain items used exclusively as an integral part of the production activities in Florida.
In order to be exempt from Florida's sales tax at the point of sale, the production company must apply for a certificate of exemption to be presented to a registered Florida sales and use tax dealer when making purchases and rentals of qualified production equipment.
To apply for the Entertainment Industry Qualified Production Company Certificate of Exemption (DR-230), view and print the form and instructions below.
Entertainment Industry Qualified Production Company
Certificate of Exemption (DR-230) (PDF File)You will need Adobe's Acrobat Reader to view form DR-230.