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To receive the tax exemption, qualifying businesses must apply to the Department of Commerce (FloridaCommerce). 8 The Division of Economic Development within FloridaCommerce then reviews applications and recommends approval or disapproval. Upon department approval, certifications for the exemption are valid for two years but can be renewed for another two years. Once the exemption certifications are granted, the Department of Revenue is responsible for issuing the tax exemption certificate to each qualifying business. Per s. 212.08(5)(j)5.d., Florida Statutes , applications and renewals for the SDST exemption are required to indicate the value of the investments made in real and tangible personal property, and the value of tax-exempt purchases and taxes exempted during the previous calendar year. 9, 10
Economic Development Programs Year 12
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