The tax is paid by the final consumer and is collected by the retailer at the time of the sale. In Seminole, Lake and Osceola counties, an additional 1 percent sales tax has been levied. Dealer purchases of items for resale are exempt. New manufacturing facilities in the state of Florida are exempt from sales tax on purchases of new machinery and equipment. Household goods and personal items used by the homeowner within his or her home are exempt.
Assessment is at just value.
Boiler fuels used in the manufacturing process. Manufacturers' purchase of raw materials that are processed to become a component part of a finished product for resale. The purchase of materials, containers, labels, sacks or bags to be used once only for packaging tangible property for shipment for sale. Purchase of containers suitable for use more than once is taxable. Crop Production - Feeds, seeds, fertilizers and farm crop protection materials.