• No corporate income tax on limited partnerships

  • No corporate income tax on Subchapter S Corporations

  • No state personal income tax guaranteed by the Florida constitution

  • No corporate franchise tax on capital stock

  • No state-level property tax

  • No property tax on business inventories

  • No property tax on goods-in-transit for up to 180 days

  • No sales and use tax on Florida goods produced for export

  • No sales tax on purchases of raw materials for specified qualifying uses

  • No sales / use tax on boiler fuels

  • No sales / use tax on co-generation of electricity