Florida – Exemption for Items Used in Manufacturing and Fabricating Aircraft and Gas Turbine Engines

SALT Report 1549 – The Florida Department of Revenue issued guidance regarding the newly enacted sales and use tax exemption available on items used in manufacturing and fabricating aircraft and gas turbine engines.
Effective January 1, 2013, the following list of chemicals, machinery, parts, and equipment used and consumed in the production of castings that are used and consumed in the manufacturing and fabricating of aircraft engines and other gas turbine engines are exempt:
  • Cores
  • Fluid abrasive cutters
  • Electrical discharge machining supplies
  • Solvents and soaps
  • Brass electrodes
  • Boroscopes
  • Ceramic guides
  • Penetrants
  • Reamers
  • Patterns
  • Grinding and deburring wheels
  • Dies
  • Norton vortex wheels
  • Molds, and
  • Argon, nitrogen, and helium gases

Sellers of these items are required to document their exempt sales by using the “Suggested Exemption Certificate for Items Used in Manufacturing and Fabricating Aircraft and Gas Turbine Engines.”

For Further Information: