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TIP # 00A01-21
DATE ISSUED: 07/21/00

Beginning July 1, 2000, Registration with the WAGES Program Business Registry is No Longer Required for Manufacturing or Printing Businesses Seeking an Exemption from Sales and Use Tax Pursuant to Section 212.08(5)(b), F.S.

The 2000 Legislature has eliminated the WAGES Program Business Registry ("WAGES"). Registration with that program will no longer be required for those new and expanding manufacturing or printing businesses that seek an exemption from sales and use tax on purchases of machinery and equipment pursuant to s. 212.08(5)(b), F.S.

  • Businesses submitting an Application for Temporary Tax Exemption Permit (form DR-1214) on or after July 1, 2000, will not have to provide a WAGES Program registration number in item 1.(e) of the application before that application can be processed.
  • Businesses submitting an application for a refund (form DR-26) on or after July 1, 2000, for tax paid prior to that date, on purchases of machinery and equipment, are not required to provide proof of registration with the WAGES Program Business Registry.


This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.

For forms and other information, visit our site at Or call Taxpayer Services, Monday through Friday, 8:00 a.m., to 7:00 p.m., ET, at 800-352-3671 (for Florida residents only), or 850-488-6800

Hearing- or speech-impaired persons should call our TDD at 1-800-367-8331 or 850-922-1115.

For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, 1379 Blountstown Highway, Tallahassee, FL 32304-2716.

To receive a fax copy of a form, call 850-922-3676 from your fax machine telephone.

Chapter 2000-165, L.O.F.
s. 212.08(5)(b), F.S.