You DO NOT need to be a Florida resident or production company!!
It does not matter what country or 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.