You DO NOT need to be a Florida resident or production company!!
It does not matter what state you're from! YOU CAN QUALIFY!!
A production company engaged in Florida* in the
production of motion pictures, made-for-television motion
pictures, television series, commercial advertising, music
videos, or sound recordings may qualify for a sales and
use tax certificate of exemption under section 288.1258,
Florida Statutes. The certificate may be used for
purchasing, leasing, or renting of qualified production
equipment and the renting or leasing of real property used
exclusively for production activities.
*Still photography is not covered.