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Manufacturing

The region has developed a diversified manufacturing base that employs thousands of workers and creates numerous products throughout Southwest Florida. Lee County assists new manufacturers locating to the area, offering a variety of useful programs. For assistance with your site selection or expansion process, please contact us.

Southwest Florida’s Manufacturing Industry by the Numbers

SWFL Manufacturing Profile

Florida Tax Advantages

  • NO state personal income tax guaranteed by constitutional provision
  • NO corporate income tax on subchapter S-corporations or limited partnerships
  • NO state-level property tax assessed
  • NO corporate franchise tax on capital stock
  • NO property tax on goods in transit up to 180 days
  • NO sales tax on raw materials incorporated into final products
  • NO sales and use taxes on goods produced for export
  • NO property tax on business inventories

Sales and Use Tax Exemptions

  • Purchases of machinery and equipment used by a new or expanding Florida business to manufacture, produce or process tangible personal property for sale
  • Labor, parts and materials used in repair of and incorporated into machinery and equipment that qualify for sales tax exemption upon purchase
  • Electricity used in the manufacturing process
  • Semiconductor, defense and space technology-based industry transactions involving manufacturing or research and development equipment
  • Aircraft parts, modification, maintenance and repair, sale or lease of qualified Aircraft
  • Labor component of research and development expenditures