While Broward County's Film Lauderdale rebates reward local spend after the wrap, Florida's statewide Entertainment Industry Sales Tax Exemption works at the cash register. Administered through Film in Florida and grounded in section 288.1258, Florida Statutes, the program lets qualified production companies buy or rent certain production goods without sales tax, often within a few business days of certificate approval.
For Broward and Palm Beach producers, commercial directors, and the vendors who serve them, that means lower upfront costs on equipment, sets, props, wardrobe, and production-related computers and software while county rebate paperwork runs on a separate track. Film in Florida describes savings of up to 7.5% once a certificate is in hand. The Florida Department of Revenue confirms that qualified production companies may be eligible for exemption on items used exclusively as an integral part of production activities in Florida, with the certificate presented to a registered Florida sales and use tax dealer.
WHO QUALIFIES
Any qualified production company producing films, television series, commercials, music videos, or sound recordings in Florida may be eligible. Still photography is not a qualified production activity under Film in Florida's published guidance.
Statute 288.1258 authorizes production companies engaged in Florida production of motion pictures, made-for-TV motion pictures, television series, commercial advertising, music videos, or sound recordings to apply to be approved as a qualified production company for a sales and use tax certificate of exemption.
Certificate categories:
Florida-based companies may be eligible for a 12-month or 90-day certificate. Confirm the business is Active on Sunbiz and that address and FEIN details match before applying or renewing. A one-year certificate is available if the company has operated in Florida at a permanent address for 12 consecutive months; annual renewal methods can extend without a brand-new application for up to five years as provided in the statute.
Out-of-state companies may be eligible for a 90-day certificate. Verify registration to do business in the state where the company does principal business. The 90-day certificate expires 90 days after issuance, with extensions contingent upon approval; surrender it upon expiration.
A signed and notarized affidavit attesting the applicant is not a foreign entity of concern must be provided to FloridaCommerce before approval of Florida economic incentive applications. Complete that step before expecting approval.
WHAT IS EXEMPT, AND WHAT IS NOT
Qualified purchases typically include production equipment, whether rented or purchased; set design and construction; props and wardrobe; and production-related computers and software. The certificate allows you to lease, rent, or purchase items integral to the production process.
Non-qualified examples include lodging, vehicle rentals, travel costs, food and catering, office supplies, makeup, film or videotape, and real-estate rental such as office, studio, storage, and location fees as listed on the program examples. Hotels and car rentals are non-tax-exempt purchases.
Real-property rental update: effective October 1, 2025, Florida no longer charges sales tax on rental of real property following repeal of section 212.031. Producers should still treat lodging, catering, and vehicles as ordinary taxable or non-exempt line items under this certificate. If a counter sale mixes exempt production gear with non-exempt catering or office supplies, split the invoice to avoid reconciliation problems.
HOW TO APPLY, STEP BY STEP
- Prep financials offline first. Film in Florida offers a Florida Financials Chart Tool on its sales-tax exemption page. Fill it out and save it before opening the online application so the session does not time out while you hunt for numbers.
- Confirm entity status. Florida companies should be Active on Sunbiz with current address and FEIN. Out-of-state companies should verify home-state registration.
- Complete the foreign-entity affidavit under section 288.0071, notarized and ready for FloridaCommerce.
- Apply or renew online through the Apply or Renew portal at filminflorida.com/sales-tax-exemption-program/. Use Chrome; refresh and clear cache if the session stalls. Recover Session is available if you time out.
- Complete the full application: list at least one Florida project name and dates; provide total estimated financials for the full certificate term, 90 days or 12 months. The application needs tax and non-tax-exempt expenditures, current production information, and employee information including wages. Sign and submit before exiting.
- After approval, Film in Florida says applicants receive a confirmation email from the Department of Revenue; certificates typically issue in two to three business days, with a PDF emailed and the original mailed. Department guidance and statute require issuance within five working days of receipt of an approved application. Present the PDF at the point of sale so vendors process the exemption correctly.
The statute also notes that DOR reviews applications for required information and, within 10 working days after receipt of a properly completed application, forwards the completed application for approval. Application information gathered for this section is confidential taxpayer information disclosed only as provided by law.
TIMING RULES THAT COST MONEY IF YOU MISS THEM
There are no retroactive certificates. Film in Florida's FAQs state that an expired certificate cannot be backdated. DOR does not permit retroactive dates. You are responsible for renewal or extension before expiration, so build calendar reminders at 30 and 14 days before the 90-day or 12-month end date.
This exemption helps only while the certificate is live when the purchase or rental happens. Broward productions that wait until camera trucks are loading often miss the window on the biggest ticket items.
Revocation risk matters. If DOR determines a company no longer qualifies or has used a certificate for unauthorized purposes, it may revoke the certificate; improperly exempted taxes become due with interest and penalty. Knowingly falsifying an application or misusing a certificate is a felony of the third degree under the statute.
STACKING WITH BROWARD INCENTIVES
The sales-tax exemption is a statewide point-of-sale tool. Film Lauderdale's 15 to 30% rebates and the Emerging Filmmakers Grant are county programs with their own applications, spend thresholds, and audit trails. Using both is common when schedules align: exempt gear and set buys during prep, then document Broward payroll and vendor spend for the county rebate after delivery.
Operational split for the production accountant:
Certificate track: equipment, set construction, props, wardrobe, and production software purchased or rented while the certificate is active, with the certificate number on vendor files.
Rebate track: qualifying payroll and expenditures that meet Film Lauderdale rules, retained for the post-wrap audit file.
Ordinary expense track: lodging, vehicles, travel, food and catering, office supplies, makeup, and other non-qualified items under the certificate, budgeted at full tax treatment as applicable.
Film Lauderdale allows only one county incentive program per project, and the Emerging Filmmakers Grant cannot combine with county rebates. The state sales-tax certificate is a different instrument; it does not replace the county pre-application meeting or the requirement to apply for rebates before principal photography.
VENDOR TIPS FOR BROWARD AND PALM BEACH SUPPLIERS
Train counter and rental-house staff to accept Department of Revenue entertainment-industry exemption certificates and record certificate details on the invoice. Separate exempt production gear from non-exempt catering, lodging-adjacent, or office-supply lines on the same ticket. Ask productions for the PDF certificate on day one of spend, not after the truck leaves.
Keep copies of certificates presented for purchases; all purchases, leases, and rentals are subject to audit by the Department of Revenue. If you are a production company that also sells or rents to other productions, do not confuse your own certificate with a customer's certificate; each qualified production company presents its own.
PRACTICAL CHECKLIST FOR BROWARD/PALM BEACH SHOOTS
Confirm company status on Sunbiz, or home-state registration for out-of-state firms. Complete and notarize the section 288.0071 foreign-entity affidavit. Fill out the Florida Financials Chart Tool for the certificate term. Apply or renew before major equipment and set purchases; do not rely on backdating. Carry the PDF certificate to vendors on day one of spend and file the mailed original. Calendar renewal or extension deadlines for the 90-day or 12-month term.
Brief the accountant on the three-way split: state exemption, Broward rebate, and ordinary expense. Keep the county rebate application on a parallel track with Film Lauderdale if your spend band qualifies; rebate applications must precede principal photography. If the online portal fails, contact Partnership.Engagement@commerce.fl.gov or (850) 717-8990.
FAQS
Is still photography covered? No. Film in Florida states still photography is not a qualified production activity.
Who audits what? DOR may audit purchases, leases, and rentals under the certificate. Film Lauderdale runs its own audit before rebate disbursement. Keep both files clean.
The practical takeaway for a Broward production is simple: secure the certificate before the first major eligible purchase, keep exempt and ordinary expenses separate, and run the state tax file beside the county rebate file, not instead of it.
Related: the sales tax exemption is one layer of a bigger picture. See our Florida film incentives guide.
Why Florida works for productions. Beyond the sales tax exemption, productions get varied locations and warm weather year-round, which means fewer weather delays, and South Florida film commissions help with logistics, permitting and community engagement. See our film incentives guide.
Key Facts for Owners and Search
What does Florida’s entertainment sales tax exemption cover?
Under section 288.1258, Florida Statutes, a certified production company can buy or rent qualified production items without paying sales tax at the register, including equipment, set construction, props, wardrobe and production computers and software. Film in Florida lists lodging, vehicle rentals, travel, food, office supplies, makeup, film or videotape and real estate rental as not qualified.
Which certificate fits my company?
Florida-based companies may qualify for a 12-month or 90-day certificate and should be Active on Sunbiz.org, updating Sunbiz first if the address or FEIN changed since the last certificate. Out-of-state companies may qualify for a 90-day certificate and should confirm they are registered in the state where they mainly do business, per Film in Florida’s page.
What must the application include?
Film in Florida says to complete the full application, list at least one Florida project’s name and dates, and give total estimated financials for the whole certificate term, either 90 days or 12 months. Sign at the end and submit before exiting. If a session times out, the portal offers a recovery option, and Chrome works best.
What happens after approval?
The Department of Revenue sends a confirmation email. Film in Florida says a complete application yields a certificate in two to three business days, emailed as a PDF, and the Department of Revenue mails the original to the address on the application. Certificates are not backdated, so apply before major purchases rather than after a shoot starts.
Whom do I contact if the portal fails, and how does this pair with Broward rebates?
Email Partnership.Engagement@commerce.fl.gov or call (850) 717-8990; the office is at 107 East Madison Street in Tallahassee. The exemption saves tax at the register, while Film Lauderdale rebates pay after a Broward shoot and require applying before principal photography. Film Lauderdale allows one county incentive program per project, so plan the rebate early.
