Florida’s sales and use tax exemption for certain industrial machinery and equipment purchased by eligible manufacturing businesses has been made permanent. The exemption was previously scheduled to be repealed on April 30, 2017. The repeal date of April 30, 2017 will remain for the sales and use tax exemption for a mixer drum affixed to a mixer truck and the parts and labor required to affix the drum to the truck. For purposes of the exemption, the term “industrial machinery and equipment” has been amended to include tangible personal property or other property that has a depreciable life of 3 years or more which is used as an integral part in the recycling of metals for sale. An exemption is also added for “postharvest machinery and equipment” for eligible businesses. “Postharvest machinery” is defined as tangible personal property or other property that has a depreciable life of three years or more and that is used primarily for postharvest activities. Repair parts, materials, and labor are included in the postharvest exemption. (Ch. 220 (H.B. 7099), Laws 2016, effective July 1, 2016)