What Florida offers at the state level
Florida's Office of Film and Entertainment, part of FloridaCommerce, runs one financial program for productions: a point-of-sale sales tax exemption. Films, TV series, commercials, music videos, and sound recordings qualify. Still photography doesn't.
The exemption covers purchases and rentals of:
- production equipment
- set design and construction
- props and wardrobe
- production-related computers and software
It doesn't cover food and catering, or real estate rentals such as office, stage, storage, and location fees. Since October 1, 2025, Florida no longer charges state sales tax on the rental of real property, so location and stage rent are no longer taxed for anyone.
There is no Florida credit or rebate to apply for, no qualified spend audit, and no annual cap. The statute for the old Entertainment Industry Financial Incentive Program, section 288.1254, no longer appears in the 2026 Florida Statutes.
Worked example: $1,000,000 feature in Tampa Bay
| Purchase or rental | Spend | Exempt? |
|---|---|---|
| Camera, grip, and electric packages | $140,000 | Yes |
| Set construction materials | $45,000 | Yes |
| Props and wardrobe | $30,000 | Yes |
| Production laptops and software | $10,000 | Yes |
| Catering and craft service | $60,000 | No |
| Location fees and office rent | $50,000 | Not taxed since Oct 1, 2025 |
| Payroll, travel, insurance, post, other | $665,000 | Not a sales tax item |
| Total | $1,000,000 |
The exempt purchases total $225,000. At FloridaCommerce's "up to 7.5%," that's up to $16,875 in tax you don't pay; the real figure depends on the county surtax where you buy or rent. Compare that with a state paying 30% on the same budget and the gap is obvious.
At $5,000,000, the exempt share scales to roughly $1,125,000 of purchases and rentals, worth up to $84,375.
Getting the certificate
- Sign and notarize the affidavit that the company isn't a foreign entity of concern (s. 288.0071). FloridaCommerce needs it before approving any economic incentive application.
- Fill out FloridaCommerce's Florida Financials Chart Tool first, so the online application doesn't time out while you look up numbers.
- Apply online in Chrome, listing at least one Florida project's name and dates and your total estimated Florida financials for the certificate term.
- Pick the certificate. Out-of-state companies get 90 days. Florida companies active on Sunbiz can get 90 days, or 12 months if they've operated at a permanent Florida address for 12 consecutive months, renewable yearly for up to five years.
- Once complete, the certificate is issued in about 2 to 3 business days and emailed as a PDF; the Department of Revenue mails the original.
- Give a copy to every vendor at the point of sale, and surrender a 90-day certificate to the Department of Revenue when it expires.
Local programs
Local film commissions fill some of the gap. FloridaCommerce's own site features St. Pete-Clearwater, which has no film permit fees and a regional 10% to 20% cash rebate program. Local programs depend on county budgets, so call the film commission for each county on your schedule before counting on local money.
Where Florida-set stories go
Georgia offers a transferable 20% credit plus a 10% uplift with a $500,000 minimum and no annual cap. Alabama pays 25% on spend and 35% on resident payroll, and its Gulf Coast can stand in for the Panhandle. A common plan puts the dialogue-heavy shoot days in one of those states and sends a smaller unit to Florida for beaches, water work, and establishing shots, using the exemption for its rentals.
Run both versions in the incentive calculator, read how film tax credits work, and see every program on the incentives hub.