The Florida Enterprise Zone Program offers an assortment of tax incentives to businesses that choose to create employment within an enterprise zone, which is a specific geographic area targeted for economic revitalization. Tax incentives include a sales and use tax credit, tax refund for business machinery and equipment used in an enterprise zone, sales tax refund for building materials used in an Enterprise Zone, and a sales tax exemption for electrical energy used in an enterprise zone. Local governments can provide additional incentives for a zone located within their boundaries.

The Florida Department of Revenue is responsible for processing all enterprise zone tax incentive applications. The local coordinator is responsible for verifying enterprise zone addresses. All tax incentive applications must be certified at a local office before the applications are sent to the Department of Revenue to be processed.

The Florida Department of Revenue is responsible for processing all enterprise zone tax incentive applications. Representatives from the Department of Revenue provide technical assistance on the eligibility requirements to businesses and to local enterprise zone coordinators.

Additional Resources
2013 Florida Enterprise Zone Program Annual Report
Map of Florida’s Enterprise Zones
Enterprise Zone Contacts
Enterprise Zone Forms