• #10 Best City in the South (Southern Living Magazine, 2020)
• #17 Most Educated City in the U.S. (WalletHub, 2020)
• Best Cities for Jobs and Wage Growth in America (Milken Institute, 2019)
• Top 10 Cities for Career Opportunities (SmartAsset, 2019)
• One of the Most Educated Cities in America and Most Educated City in Florida – 56% of Tallahassee residents have an associate degree or higher (JobsEQ)
• Top 100 Places to Live (Livability, 2019)
• Ten Best Places to Get a Fresh Start (Livability, 2019)
• Below Average Cost of Living (C2ER, 2020)

• No corporate income tax on limited partnerships
• No corporate income tax on sub-chapter S-corporations
• No state personal income tax guaranteed by constitutional provision
• No corporate franchise tax on capital stock
• No state-level property tax assessed
• No property tax on business inventories
• No property tax on goods-in-transit for up to 180 days
• No sales and use tax on goods manufactured or produced in Florida for export outside the state
• No sales tax on purchases of raw materials incorporated in a final product for resale, including non-reusable containers or packaging
• No sales/use tax on boiler fuels
• No sales/use tax on co-generation of electricity

• Semiconductor, defense and space technology-based industry transactions involving manufacturing or research equipment
• 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
• Aircraft parts, modification, maintenance and repair, sale or lease of qualified aircraft
• Commercial space activity – launch vehicles, payloads and fuel, machinery and equipment for production of items used exclusively at Spaceport Florida
• Labor component of research and development expenditures
• Any facility, device, fixture, machinery or equipment required for pollution control, abatement or monitoring of equipment used in manufacturing processing or compounding items for sale

Tallahassee is fortunate to have two major research universities located in the heart of its community. More than 50,000 students are enrolled at Florida State University and Florida A&M University and flood the capital region with intellectual capital. The team of educators at each university are recognized globally as being experts in their respective fields and frequently collaborate with the private sector to explore new technologies and develop new ideas.

Local chambers of commerce, community development organizations, and alliances for small, start-up, and entrepreneurial businesses are available and enthusiastic to offer support at every stage of a company’s growth cycle. Additionally, as the State capitol, businesses who locate here benefit from a high concentration of industry trade associations and staying informed about policy measures as they unfold.