Florida has issued an amendment to the sales and use tax exemption for machinery and equipment used to increase productive output. Previously, expanding businesses seeking a sales and use tax exemption on purchases of industrial machinery and equipment had to show an increase in productive output of not less than 10% in order to qualify for the exemption. Per the amendment, effective January 1, 2013, that required increase is reduced to not less than 5% to qualify for the exemption. The increase is measured by comparing the number of physical units produced for 12 continuous months immediately after completing the installation of the machinery and equipment to the number or units produced over the 12 continuous months immediately preceding the installation. (Tax Information Publication, No. 12A01-05, Florida Department of Revenue, June 1, 2012)