Camera packages, lighting and grip rentals add up quickly on a Florida shoot, and so does the sales tax on them. Florida exempts many of those purchases and rentals for qualifying productions, but only with a certificate in hand before you pay.
What the exemption covers
According to the Florida Department of Revenue, qualifying production companies can buy or lease certain items without sales and use tax when the items are used exclusively as an integral part of production activities in Florida. Examples it lists include cameras, lighting, sound equipment, stages and grip equipment.
It covers motion pictures, television, commercials, music videos and sound recordings.
What it does not cover
The Department lists items that do not qualify, including:
- vehicles and vessels (unless factory-equipped with production equipment);
- raw film stock;
- meals and lodging.
Separately, the Department notes that from October 1, 2025, rentals and leases of real property are no longer taxable in Florida, so a location rental is not something the certificate needs to cover.
The two certificates
To use the exemption, you present a Certificate of Exemption to your vendors. There are two kinds:
| Certificate | Who can get it | How long it lasts |
|---|---|---|
| 90-day | Any production company, based in Florida or elsewhere | 90 days, renewable through the Film in Florida online application |
| 12-month | Florida-based companies that have operated at a permanent Florida address for 12 consecutive months | 12 months, renewable each year for up to five years |
The Florida Department of Commerce approves applications, and the Department of Revenue issues the certificate, which the Department says takes up to five working days. Apply before your first rental, not on the pickup day.
Where insurance comes in
The exemption lowers what you pay for gear; it does not change what that gear is worth if it is stolen or damaged. Rental houses usually still want proof of equipment coverage, often with the rental house named as loss payee, for the full replacement value of the package. Check the value on the rental agreement, not the tax-free price you paid to rent it.
This article is general information, not tax advice. The rules are in section 288.1258, Florida Statutes; confirm the details with the Department of Revenue or your accountant.
For the coverages a shoot needs before day one, see our insurance checklist before your first shoot day.
Sources
- Florida Department of Revenue, Film in Florida sales tax exemption, checked October 7, 2026