12A-1.087. Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes  


Effective on Thursday, December 12, 2019
  • 1(1)(a) The sale, rental, lease, use, consumption, 8r9e10p11a12i13r, 14in15c16ludi17n18g 19the 20s21a22le 23o24f 25re26pl27a28ce29m30e31nt 32p33ar34ts 35a36nd 37a38cc39e40sso41r42i43e44s, 45or storage for use of power farm equipment 53or 54i55rr56ig57a58tion 59e60quipm61e62nt 63is exempt. To qualify for this exemption, the power farm equipment 74or 75i76rr77i78g79a80tion 81e82q83uipm84e85nt 86must be used exclusively on a farm or in a forest in the agricultural production of crops or products as produced by those agricultural industries included in sections 114570.02(1) 115and 581.217, F.S., or for fire prevention and suppression work with respect to such crops or products. Power farm equipment that is not purchased, leased, or rented for exclusive use in the agricultural production of agricultural products, or for fire prevention or suppression work with respect to such crops or products, does not qualify for exemption. This exemption is not forfeited by moving qualifying power farm equipment between farms or forests.

    186(b) The exemption will not be allowed unless the purchaser furnishes the seller a written certificate that the purchased items qualify for the exemption under Section 212212.08(3), F.S. 214The format of a suggested certificate is contained in subsection (10) of this rule.

    228(2) For purposes of this rule, the following definitions will apply:

    239(a) Agricultural industries, as defined in sections 246570.02(1) 247and 581.217, F.S., include aquaculture, horticulture, floriculture, viticulture, forestry, dairy, livestock, poultry, bees, and any and all forms of farm products and farm production.

    271(b) Agricultural production, as defined in Section 278212.02(32), F.S., 280means the production of plants and animals useful to humans, including the preparation, planting, cultivating, or harvesting of these products or any other practices necessary to accomplish production through the harvest phase, 312in313c314l315u316ding sto318r319a320ge of 322ra323w 324pr325odu326c327ts on a 330f331ar332m, 333and includes aquaculture, horticulture, floriculture, viticulture, forestry, dairy, livestock, poultry, bees, and any and all forms of farm products and farm production.

    355(c) Aquaculture products, as defined in Section 362597.0015(3), F.S., 364means aquatic organisms and any product derived from aquatic organisms that are owned and propagated, grown, or produced under controlled conditions. Such products do not include organisms harvested from the wild for depuration, wet storage, or relay for purification.

    403(d) Cultivating means the nurturing or the fostering of growth of an agricultural crop or product, including the elimination of weeds. Examples of cultivating include, but are not limited to: feeding, fertilizing, plowing, pruning, and spraying agriculture crops or products.

    443(e) Forest, as defined in Section 449212.02(31), F.S., 451means the land stocked by trees of any size used in the production of forest products, or formerly having such tree cover, and not currently developed for nonforest use.

    480(f) Harvesting means the act or process of cutting, reaping, digging up, or gathering an agricultural product or crop from a place where grown. Harvesting does not include the processing of crops or products 514b515e516y517ond 518a519n520y 521p522r523o524c525e526ssing 527n528e529c530e531ss532a533r534y 535f536or 537sto538r539a540g541e 542o543f 544r545a546w 547p548r549odu550c551ts 552o553n the 555far556m557.

    558(g) Processing means the act of changing or converting the nature of a product after it has been harvested.

    577(3) The following is a nonexhaustive list of tax-exempt power farm equipment, as defined in Section 593212.02(30), F.S.

    595(a) Aerators.

    597(b) All-terrain vehicles.

    600(c) Augers.

    602(d) Automated potting, transplanting, seeding, soil mixing, and flat filling equipment.

    613(e) Bale shedders.

    616(f) Backhoes.

    618(g) Boats and boat motors, purchased together or separately, for use in the agricultural production of aquaculture products on a farm.

    639(h) Bulldozers.

    641(i) Chainsaws.

    643(j) Combines.

    645(k) Conveyers.

    647(l) Corn, cotton, grain, and bean heads for use on combines.

    658(m) Cultivators.

    660(n) Disks.

    662(663o) 664D665r666y667i668n669g 670e671quipm672e673nt.

    674(675p) 676Electric Fans.

    678(679q) 680Feed mills (portable).

    683(684r) 685Feeding stations.

    687(688s) 689Feeding systems.

    691(692t) 693Feller bunchers.

    695(696u) 697Fertilizer spreaders.

    699(700v) 701Field trailers and wagons.

    705(706w) 707Forklifts, excluding forklifts used for processing farm products.

    715(716x) 717Front-end loaders.

    719(y) 720G721a722ssi723n724g 725e726quipm727e728nt.

    729(z) 730Goats, as defined in section 735320.08(3)(d), F.S.

    737(aa) 738Harrows.

    739(bb) 740Harvesters.

    741(cc) 742Hay balers, hay cutters, hay rakes, and tedders.

    750(dd) 751Traveling “gun-type” and center pivot irrigation systems.

    758(ee) 759Livestock feeders.

    761(ff) 762Log loaders.

    764(gg) 765Milking machines.

    767(hh) 768Motorized pumps.

    770(ii) 771Mowers.

    772(jj) 773Planters.

    774(kk) 775Plows.

    776(ll) 777Power units, including electric-powered, fuel-powered, or solar-powered motors or engines.

    787(788mm) 789R790efr791i792g793e794r795a796tion 797e798qu799i800pm801e802nt.

    803(804nn) 805Scalpers.

    806(807oo) 808Scrapers, graders, and grade boxes.

    813(814pp) 815Skid steer loaders.

    818(819qq) 820Skidders.

    821(822rr) 823Sod cutters.

    825(826ss) 827Sod harvesters.

    829(830tt) 831S832o833r834ting 835e836quipm837e838nt.

    839(840uu) 841Sprayers.

    842(843vv) 844Spreaders.

    845(846ww) 847Tractors.

    848(849xx) 850Tree bedders.

    852(853yy854) 855W856a857shing 858e859quipm860e861nt.

    862(863zz864) 865Wood chippers (field type).

    869(8704871)(872a873) 874The 875po876r877tion of 879s880a881l882e883s p885r886i887c888e 889b890e891low $20,000 894f895o896r 897a 898t899ra900il901e902r 903w904e905i906g907hi908n909g 91012,091209130 pounds or 916l917e918ss 919a920nd pu922rc923h924a925s926ed 927b928y 929a 930far931m932er 933f934or 935e936x937c938lusive 939use 940in 941a942g943r944i945c946ultu947ra948l p950r951odu952c953tion, or 955t956o t958ra959nspo960r961t 962far963m 964p965r966odu967c968ts 969fr970om the 972f973ar974m 975t976o the 978pl979ac980e 981w982h983er984e 985t986h987e 988f989a990r991m992e993r 994t995ra996ns997f998er999s own1001e1002r1003ship of 1005the 1006far1007m 1008p1009r1010odu1011c1012ts, is 1014e1015x1016e1017mpt 1018fr1019om t1021a1022x1023. This 1025e1026x1027e1028mption is 1030a1031llow1032e1033d 1034r1035e1036g1037a1038r1039dl1040e1041ss of 1043wh1044e1045th1046e1047r 1048t1049h1050e 1051t1052ra1053i1054l1055e1056r 1057is 1058re1059qui1060r1061e1062d to be 1065or 1066is li1068ce1069ns1070e1071d 1072a1073s a 1075motor 1076v1077e1078hi1079c1080le 1081und1082e1083r 1084c1085h1086a1087pt1088e1089r 1090320, 1091F1092.1093S1094. The 1096po1097r1098tion of 1100the 1101s1102a1103l1104e1105s p1107r1108i1109c1110e 1111a1112t or 1114a1115bove $20,000 1118f1119or 1120su1121c1122h a 1124t1125r1126a1127il1128e1129r 1130re1131m1132a1133ins subj1135ec1136t to t1139a1140x1141. This 1143e1144x1145e1146mption do1148e1149s not 1151a1152pp1153l1154y 1155to l1157ea1158s1159e1160s 1161o1162r 1163re1164nt1165a1166ls of 1168t1169ra1170il1171e1172r1173s. The 1175e1176x1177e1178mption 1179f1180or 1181t1182ra1183il1184er1185s und1187e1188r 1189this p1191ar1192a1193g1194r1195a1196ph will not be 1200a1201llow1202e1203d unl1205e1206ss the 1208pu1209rc1210h1211a1212s1213e1214r 1215f1216u1217r1218nish1219es 1220t1221h1222e 1223s1224e1225ll1226er 1227a 1228w1229r1230itt1231en 1232cer1233ti1234f1235i1236c1237a1238te 1239th1240at 1241the 1242pu1243rc1244h1245a1246s1247ed 1248it1249e1250ms qu1252a1253li1254f1255y 1256f1257or 1258the 1259e1260x1261e1262mption und1264e1265r 1266S1267ec1268tion 1269212.081270(127131272), 1273F1274.1275S1276. The 1278f1279o1280r1281m1282a1283t of 1285a 1286s1287u1288g1289g1290e1291st1292e1293d 1294c1295er1296ti1297f1298i1299ca1300te 1301is 1302c1303ont1304a1305in1306e1307d in subs1310ec1311tion 1312(1313101314)1315.

    1316(1317b) 1318The 1319p1320a1321r1322ti1323a1324l 1325e1326x1327e1328mption 1329g1330r1331a1332nt1333e1334d 1335f1336or 1337t1338ra1339il1340er1341s d1343o1344e1345s not 1347a1348pp1349l1350y 1351to non1353-1354f1355ar1356m1357e1358r1359s su1361ch 1362as 1363h1364a1365ul1366er1367s, 1368c1369ont1370rac1371to1372r1373s, l1375o1376g1377g1378e1379r1380s, 1381a1382nd 1383p1384r1385ovid1386er1387s of 1389c1390r1391op s1393er1394v1395i1396c1397e1398s.

    1399(c1400) 1401R1402e1403p1404a1405i1406r1407s, 1408re1409pl1410a1411ce1412m1413e1414nt 1415p1416ar1417ts, 1418a1419nd 1420a1421cce1422ss1423o1424r1425i1426e1427s us1429e1430d 1431f1432or 1433t1434ra1435il1436er1437s li1439c1440e1441ns1442e1443d un1445d1446e1447r 1448C1449h1450a1451pt1452e1453r 1454320, 1455F1456.1457S1458., 1459ar1460e 1461t1462a1463x1464a1465bl1466e.

    1467(5)(a) Persons engaged in the agricultural production of aquaculture products qualify for the exemption on their purchase or lease of a boat or boat motor to be used exclusively for aquacultural purposes. To qualify for exemption, such person must be registered with the Department of Agriculture and Consumer Services under Section 1518597.004, F.S., 1520as a person engaged in aquaculture. For purposes of this rule, a farm includes submerged sites leased from the state under the authority of Section 1545253.68, F.S., 1547by a person engaged in aquaculture activities.

    1554(b) Example: A clam farmer leases a submerged site from the state pursuant to Section 1569253.68, F.S., 1571and is certified under Section 1576597.004, F.S., 1578with the Department of Agriculture and Consumer Services. The clam farmer qualifies for the exemption on the purchase or lease of a boat used exclusively in the agricultural production of clams on the leased site. The exemption is not forfeited by moving boats between farms.

    1623(6)(a) Power farm equipment does not include vehicles (including vehicles without power, such as cattle trailers and log trailers) that are required to be licensed as a motor vehicle under Chapter 320, F.S. However, a motor vehicle licensed as a “goat” under Section 1666320.08(3)(d), F.S., 1668is exempt.

    1670(b) Power farm equipment does not include equipment used for processing agricultural crops or products.

    1685(7)(a) Generators, motors, and similar types of equipment used exclusively as a power source on a farm or in a forest, as provided in paragraph (1)(a), are exempt from tax. For example: a diesel-powered generator used to supply power to an irrigation pump qualifies for the exemption. A generator used to power equipment used in agricultural production also qualifies for the exemption.

    1747(b) Generators purchased, rented, or leased for use on a poultry farm are exempt from sales tax under Section 1766212.08(5)(a), F.S. 1768The exemption will not be allowed unless the purchaser or lessee issues to the seller a signed certificate stating the generator is purchased or leased for exclusive use on a poultry farm.

    1800(8)(a) The following sales and uses of liquefied petroleum gas, diesel, and kerosene are exempt when:

    18161. Sold for use in any tractor, vehicle, or other farm equipment that is used exclusively on a farm for farming purposes.

    18382. Consumed in transporting farm vehicles and farm equipment between farms.

    18493. Sold for use to heat a structure in which started pullets or broilers are raised.

    18654. Sold for use to transport bees by water and in the operation of equipment used in the apiary of a beekeeper.

    18875. Sold for use in any tractor, vehicle, or other rarm equipment that is used directly or indirectly for the production, packing, or processing of aquacultural products, whether on or off the farm.

    1920(b) Liquefied petroleum gas, diesel, and kerosene sold for use in any tractor or vehicle driven or operated upon the public highways of the state is subject to tax.

    1949(9)(a) Electricity used for the production, packing, or processing of agricultural products on a farm 1964or in a packinghouse 1968is exempt. 1970The exemption does not apply to electricity used in buildings or structures where agricultural products are sold at retail. “Packinghouse” means any building or structure where fruits, vegetables, or meat from cattle or hogs or fish are packed or otherwise prepared for market or shipment in fresh form for wholesale distribution. 2021The exemption only applies if the electricity is separately metered from the electricity used for nonexempt purposes. If the electricity is centrally metered and is used for both tax-exempt and taxable purposes, the purchase of the electricity is subject to tax. The indirect use of electricity, such as in employee break rooms or restrooms, repair facilities, or administrative offices located on a farm 2084or in a packinghouse, 2088qualified for the exemption. However, when a retail establishment is located on a farm and the electricity is not separately metered from the electricity used elsewhere on the farm, the electricity is subject to tax.

    2123(b) For purposes of this subsection, a farm means the land, buildings, support facilities, machinery, and other appurtenances used in the production of farm or aquaculture products.

    2150(c) The exemption will not be allowed unless the purchaser furnishes its utility a written certificate stating that the electricity is used on a farm for the production, packing, or processing of agricultural products, or in a packinghouse, and qualifies for the exemption under Section 2195212.08(5)(e)2., F.S. 2197The following is a suggested format of an exemption certificate to be issued to a utility company to make tax-exempt purchases of electricity used for this purpose:

    2224SUGGESTED EXEMPTION CERTIFICATE

    2227ELECTRICITY USED FOR THE PRODUCTION, PACKING,

    2233OR PROCESSING OF AGRICULTURAL PRODUCTS ON A FARM

    2241OR USED IN A PACKINGHOUSE

    2246I certify that the electricity used on or after________ (DATE) from ________________ (UTILITY COMPANY) consumed through the following meter(s) 2265is exempt from sales tax pursuant to Section 2273212.08(5)(e)2., 2274Florida Statutes (F.S.), and will be:

    2280(Check the appropriate box)

    2284 2285Used 2286in the production, packing, or processing of agricultural products on a farm.

    2298 2299Used in a packinghouse for packing or otherwise preparing for market, or for shipment in fresh form, for wholesale distribution fruits and vegetables, or meat from cattle or hogs or fish.

    2330I certify that the electricity will not be used in a building or structure where agricultural products are sold at retail.

    2351Meter Number(s):

    2353__________________________________________________________________________________________________________

    2354__________________________________________________________________________________________________________

    2355I understand that if the electricity purchased does not qualify for exemption under Section 2369212.08(5)(e)2., F.S., 2371then I must pay the tax on the purchase directly to the Department of Revenue.

    2386I understand that if I fraudulently issue this certificate to evade the payment of sales tax, I will be liable for payment of the sales tax, plus a mandatory penalty of 200% of the tax, and will be liable for fine and punishment provided by law for conviction of a felony of the third degree, as provided in Section 2445775.082, 2446775.083, 2447or 2448775.084, F.S.

    2450Under penalties of perjury, I declare that I have read the foregoing document and that the facts stated in it are true.

    2472__________________________________________________________________________________________________________

    2473Purchaser’s Name and Title (Print or Type)

    2480__________________________________________________________________________________________________________

    2481Purchaser’s Address

    2483__________________________________________________________________________________________________________

    2484Signature

    2485__________________________________________________________________________________________________________

    2486Date

    2487(10) Suggested Exemption Certificate for Items Used for Agricultural Purposes.

    2497(a) Any person who purchases items that qualify for the exemption under Section 2510212.08(3), F.S., 2512must issue an exemption certificate to the selling dealer to purchase qualifying power farm equipment tax-exempt. Any purchaser who purchases items for agricultural purposes must also issue an exemption certificate to the selling dealer in lieu of paying tax. The exemption certificate must contain the purchaser’s name and address, the reason for which the use of the item qualifies for exemption based on its use, and the signature of the purchaser or an authorized representative of the purchaser.

    2590(b) Seeds, including field, garden, and flower seeds are exempt. The purchaser is not required to issue an exemption certificate to the selling dealer to purchase seeds tax-exempt.

    2618(c) The selling dealer is only required to obtain one certificate for sales made for the purposes indicated on the certificate and is not required to obtain an exemption certificate for subsequent sales made to the same purchaser for the exempt purpose indicated on the exemption certificate. The selling dealer must maintain the required exemption certificates in its books and records until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 269595.091(3), F.S.

    2697(d) Dealers who accept in good faith the required certificate from the purchaser or lessee will not be assessed sales tax on sales of power farm equipment or items for agricultural use or for agricultural purposes. In such instances, the Department will look solely to the purchaser or lessee for any additional sales or use tax due.

    2754(e) Selling dealers may contact the Department at 1(850)488-6800, Monday through Friday (excluding holidays) to verify the specific exemption specified by the purchaser or lessee. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).

    2797(f) The following is a suggested format of an exemption certificate to be issued by any person purchasing or leasing power farm equipment qualifying for exemption under section 2825212.08(3), F.S., 2827or items that qualify for exemption as items for agricultural use or items for agricultural purposes. Exemption purposes listed on the suggested format that are not relevant to the purchaser or lessee may be eliminated from the certificate. The Department does not furnish the printed exemption certificate to be executed by purchasers or lessees when purchasing tax-exempt power farm equipment or items for agricultural use or for agricultural purposes. 2896For an aquaculture health product, the purchaser may use the suggested purchaser’s exemption certificate below or provide a copy of the aquaculture producer’s Aquaculture Certification from the Florida Department of Agriculture and Consumer Services to the selling dealer.

    2934SUGGESTED PURCHASER’S EXEMPTION CERTIFICATE

    2938ITEMS FOR AGRICULTURAL USE OR FOR

    2944AGRICULTURAL PURPOSES AND POWER FARM EQUIPMENT

    2950This is to certify that the items identified below, purchased on or after ___________ (date) from ______________________ (Selling Dealer’s Business Name) are purchased, leased, licensed, or rented for the following purpose as checked in the space provided. This is not intended to be an exhaustive list.

    2996(  ) Cloth, plastic, or similar material used for shade, mulch, or protection from frost or insects on a farm.

    3016( 3017) Fertilizers (including peat, topsoil, sand used for rooting purposes, peatmoss, compost, and manure, but not fill dirt), insecticides, fungicides, pesticides, and weed killers used for application on or in the cultivation of crops, groves, home vegetable gardens, and commercial nurseries.

    3058(  ) Generators purchased, rented, or leased for exclusive use on a poultry farm. See the exemption category provided for power farm equipment, as defined in Section 3085212.02(30), F.S., 3087which includes generators, motors, and similar types of equipment.

    3096(  ) Insecticides and fungicides, including disinfectants, used in dairy barns or on poultry farms for the purpose of protecting cows or poultry or used directly on animals, as provided in Section 3128212.08(5)(a), F.S.

    3130(  ) Animal health product that are administered to, applied to, or consumed by livestock or poultry to alleviate pain or cure or prevent sickness, disease, or suffering, as provided in Section 3162212.08(5)(a), F.S.

    3164(  ) Aquaculture health product to prevent or treat fungi, bacteria, and parasitic diseases, as provided in Section 3182212.08(5)(a), F.S. 3184I certify that I am engaged in the production of aquaculture products and certified under Section 3200597.004, F.S.

    3202(  ) Nets, and parts used in the repair of nets, purchased by commercial fisheries.

    3217(  ) Nursery stock, seedlings, cuttings, or other propagative material for growing stock.

    3230( ) Portable containers, or moveable receptacles in which portable containers are placed, that are used for harvesting or processing farm products.

    3252(  ) Seedlings, cuttings, and plants used to produce food for human consumption.

    3265(  3266) 3267S3268t3269a3270k3271e3272s us3274e3275d to suppo3278r3279t pl3281a3282nts du3284r3285ing 3286a3287g3288r3289i3290c3291ultu3292r3293a3294l p3296r3297odu3298c3299tion.

    3300(  ) Items that are used by a farmer to contain, produce, or process an agricultural commodity, such as: glue for tin and glass for use by apiarists; containers, labels, and mailing cases for honey; wax moth control with paradichlorobenzene; cellophane wrappers; shipping cases; labels, containers, clay pots and receptacles, sacks or bags, burlap, cans, nails, and other materials used in packaging plants for sale; window cartons; baling wire and twine used for baling hay; and other packaging materials for one time use in preparing an agricultural commodity for sale.

    3390(  ) Liquefied petroleum gas or other fuel used to heat a structure in which started pullets or broilers are raised.

    3411(  ) Liquefied petroleum gas, diesel, or kerosene used to transport bees by water and in the operation of equipment used in the apiary of a beekeeper.

    3438(  ) Liquefied petroleum gas, diesel, or kerosene used for agricultural purposes in any tractor, vehicle, or other farm equipment that is used exclusively on a farm for farming purposes.

    3468(  ) Butane gas, propane gas, natural gas, or other form of liquefied petroleum gas used in a tractor, vehicle, or other farm equipment used directly or indirectly for the production, packing, or processing of aquacultural products, whether on or off the farm.

    3511(  ) 3513P3514ow3515e3516r 3517far3518m 3519e3520quipm3521e3522nt 3523or 3524i3525rr3526i3527g3528a3529tion 3530e3531quipm3532e3533nt 3534f3535or 3536e3537x3538c3539lusive 3540use 3541in 3542the 3543a3544g3545r3546i3547c3548ultu3549ra3550l 3551p3552r3553odu3554c3555tion 3556of 3557cr3558ops 3559o3560r 3561p3562r3563odu3564c3565ts, 3566a3567s 3568p3569r3570od3571u3572ce3573d 3574b3575y 3576those 3577a3578g3579r3580i3581c3582ultu3583ra3584l 3585in3586d3587ust3588r3589i3590e3591s 3592in3593c3594lud3595e3596d 3597in 3598sections 3599570.023600(360113602) and 581.217, 3605F3606.3607S3608., or

    3610(  ) 3612P3613ow3614e3615r 3616f3617a3618r3619m 3620e3621quipm3622e3623nt 3624or 3625i3626rr3627ig3628a3629tion 3630e3631quipm3632e3633nt 3634f3635or 3636e3637x3638c3639lusive 3640use 3641in 3642f3643i3644r3645e 3646p3647re3648v3649e3650ntion 3651a3652nd 3653supp3654re3655ssion wo3657r3658k 3659f3660o3661r 3662s3663u3664c3665h 3666cr3667ops or p3670r3671odu3672c3673ts, 3674a3675s p3677r3678odu3679c3680e3681d 3682b3683y 3684those 3685a3686g3687r3688i3689c3690ultu3691ra3692l indust3694r3695i3696e3697s 3698in3699c3700lud3701e3702d in sections 3705570.023706(370713708) 3709and 581.217, 3711F3712.3713S3714., or

    3716(  ) 3718R3719e3720p3721a3722i3723r3724s 3725to, 3726or 3727p3728ar3729ts 3730a3731nd 3732ac3733c3734e3735sso3736r3737i3738e3739s 3740f3741o3742r, 3743qu3744a3745l3746i3747f3748y3749i3750n3751g 3752pow3753e3754r 3755f3756ar3757m 3758e3759qui3760p3761m3762e3763nt 3764or 3765i3766rr3767i3768g3769a3770tion 3771e3772quipm3773e3774nt 3775f3776or 3777e3778x3779c3780lusive 3781use 3782in 3783the 3784a3785g3786r3787i3788c3789ultu3790ra3791l 3792pr3793odu3794c3795tion 3796of 3797cr3798ops 3799or 3800p3801r3802o3803du3804c3805ts, 3806a3807s 3808p3809r3810odu3811c3812e3813d 3814b3815y 3816those 3817a3818g3819r3820i3821c3822ultu3823ra3824l indust3826r3827i3828e3829s in3831c3832lud3833e3834d in sections 3837570.023838(383913840) and 581.217, 3843F3844.3845S3846., or

    3848(  ) 3850R3851e3852p3853a3854i3855r3856s 3857to, 3858or 3859p3860ar3861ts 3862a3863nd 3864ac3865c3866e3867sso3868r3869i3870e3871s 3872f3873o3874r, 3875qu3876a3877l3878i3879f3880y3881i3882n3883g 3884pow3885e3886r 3887f3888ar3889m 3890e3891qui3892p3893m3894e3895nt 3896or 3897i3898rr3899i3900g3901a3902tion 3903e3904quipm3905e3906nt 3907f3908or 3909e3910x3911c3912lusive 3913use 3914in 3915f3916i3917r3918e 3919p3920re3921v3922e3923ntion 3924a3925nd 3926supp3927re3928ssion 3929wo3930r3931k 3932f3933or 3934su3935c3936h 3937cr3938ops 3939or 3940p3941r3942odu3943c3944ts, 3945a3946s p3948r3949odu3950ce3951d 3952b3953y 3954tho3955s3956e 3957a3958g3959r3960i3961c3962ultu3963ra3964l indust3966r3967i3968e3969s in3971c3972lud3973e3974d in sections 3977570.023978(397913980) and 581.217, 3983F3984.3985S3986.

    3987(  ) Other (include description and statutory citation):

    3995__________________________________________________________________________________________________________

    3996__________________________________________________________________________________________________________

    3997I understand that if I use the item for any purpose other than the one I stated, I must pay tax on the purchase or lease price of the taxable item directly to the Department of Revenue.

    4034I understand that if I fraudulently issue this certificate to evade the payment of sales tax I will be liable for payment of the sales tax plus a penalty of 200% of the tax and may be subject to conviction of a third degree felony.

    4079The exemption specified by the purchaser may be verified by calling (850)488-6800, Monday through Friday (excluding holidays).

    4096Under penalties of perjury, I declare that I have read the foregoing document and that the facts stated in it are true.

    4118Purchaser’s Name

    4120____________________________________________________________________________________________________

    4121Purchaser’s Address

    4123____________________________________________________________________________________________________

    4124Name and Title of Purchaser’s Authorized Representative

    4131____________________________________________________________________________________________________

    4132Sales and Use Tax Certificate No. (if applicable)

    4140____________________________________________________________________________________________________

    4141By

    4142____________________________________________________________________________________________________

    4143(Signature of Purchaser or Authorized Representative)

    4149Title

    4150____________________________________________________________________________________________________

    4151(Title – only if purchased by an authorized representative of a business entity)

    4164Date

    4165_______________________

    4166(4167g) 4168The 4169f4170ollowi4171n4172g 4173is 4174a 4175sug4176g4177e4178st4179e4180d 4181f4182o4183r4184m4185a4186t 4187of 4188a4189n 4190e4191x4192e4193mption 4194cer4195ti4196f4197i4198ca4199te 4200to 4201be 4202issu4203e4204d 4205b4206y 4207a4208n4209y 4210p4211er4212son 4213pu4214rc4215h4216a4217sing a 4219t4220ra4221il4222e4223r 4224qu4225a4226li4227f4228y4229ing 4230f4231or 4232a p4234ar4235ti4236a4237l 4238e4239x4240e4241mption und4243e4244r 4245S4246ec4247tion 4248212.084249(425034251)(4252b4253), 4254F4255.4256S4257. 4258The 4259D4260e4261p4262ar4263tm4264e4265nt 4266do4267e4268s 4269not 4270f4271u4272r4273nish 4274the 4275p4276r4277int4278e4279d 4280e4281x4282e4283m4284p4285tion 4286cer4287ti4288f4289i4290ca4291te 4292to 4293be 4294e4295x4296ec4297ut4298ed 4299b4300y 4301p4302u4303rc4304h4305a4306s4307er4308s w4310h4311en 4312pu4313rc4314h4315a4316sing 4317t4318ra4319il4320e4321r4322s qu4324a4325li4326f4327y4328i4329n4330g 4331f4332or 4333t4334he 4335p4336ar4337ti4338al 4339e4340x4341e4342mption.

     

    4343S4344UGGE4345S4346TED EXEM4348P4349T4350I4351O4352N 4353C4354E4355R4356T4357I4358F4359I4360C4361A4362TE

    4363F4364A4365R4366M T4368R4369A4370I4371L4372E4373R4374S 4375W4376E4377I4378G4379H4380I4381NG

    438212,000 4384P4385OUNDS 4386OR 4387L4388E4389S4390S

     

    4391This 4392is 4393to 4394cer4395ti4396f4397y 4398t4399h4400a4401t 4402the 4403t4404ra4405il4406e4407r 4408d4409e4410s4411cr4412ib4413e4414d 4415b4416e4417low, 4418pu4419rc4420h4421a4422s4423e4424d 4425on 4426o4427r 4428a4429f4430t4431e4432r4433(4434d4435a4436t4437e4438)

     

    4439fr4440om4441(4442S4443e4444lling 4445D4446ea4447l4448e4449r44504451s 4452B4453usin4454e4455ss 4456N4457a4458m4459e4460) 4461is 4462p4463u4464rc4465h4466a4467s4468e4469d 4470b4471y 4472a 4473far4474m4475e4476r 4477in 4478acc4479o4480r4481d4482a4483n4484c4485e 4486with 4487Section 4488212.084489(449034491)4492(4493b4494), 4495F4496.4497S4498., 4499f4500or 4501e4502x4503c4504lusive 4505use 4506in 4507a4508g4509r4510i4511c4512ultu4513ra4514l 4515p4516r4517odu4518c4519tion 4520o4521r 4522to 4523t4524ra4525nspo4526r4527t 4528far4529m 4530p4531r4532od4533u4534c4535ts 4536fr4537om 4538his 4539or 4540h4541e4542r 4543far4544m 4545to 4546the 4547pl4548ac4549e 4550w4551h4552er4553e 4554the 4555f4556ar4557m4558er 4559t4560ra4561ns4562fer4563s 4564ow4565n4566er4567ship 4568of 4569the 4570far4571m p4573r4574od4575u4576c4577ts to 4579a4580noth4581er4582.

    4583DESCRIPTION OF TRAILER INCLUDING WEIGHT:

    4588__________________________________________________________________________________________________________

    4589__________________________________________________________________________________________________________

    4590__________________________________________________________________________________________________________

    4591Not4592e4593: A4595n4596y 4597p4598o4599r4600tion of 4602the 4603s4604a4605l4606e4607s p4609r4610i4611c4612e 4613in 4614e4615x4616ce4617ss of 4619$20,000.00 is 4622sub4623j4624ec4625t to s4628a4629l4630e4631s t4633a4634x4635. 4636I 4637und4638er4639st4640a4641nd 4642th4643a4644t 4645if 4646I 4647use 4648t4649he 4650e4651quipm4652e4653nt 4654f4655or 4656a4657n4658y 4659p4660u4661r4662pose 4663oth4664e4665r 4666th4667a4668n 4669t4670h4671e 4672one 4673st4674a4675t4676e4677d, 4678I 4679must 4680p4681a4682y 4683t4684a4685x 4686on 4687the 4688initi4689a4690l 4691$20,000 4693of 4694t4695he 4696pu4697rc4698h4699a4700se 4701p4702r4703i4704c4705e 4706o4707f 4708the 4709t4710ra4711il4712e4713r 4714di4715r4716ec4717t4718l4719y 4720to 4721the 4722D4723e4724p4725ar4726tm4727e4728nt 4729of 4730R4731e4732v4733e4734nu4735e. 4736I und4738er4739st4740a4741nd 4742th4743a4744t 4745i4746f 4747I 4748fra4749u4750d4751ul4752e4753nt4754l4755y 4756issue 4757this 4758cer4759ti4760f4761i4762c4763a4764te 4765to 4766e4767v4768a4769de 4770the 4771p4772a4773y4774m4775e4776nt 4777of 4778s4779a4780l4781e4782s 4783t4784a4785x, 4786I 4787will 4788b4789e li4791a4792ble 4793f4794or 4795p4796a4797y4798m4799e4800nt 4801of 4802the 4803s4804a4805l4806e4807s 4808t4809a4810x 4811plus 4812a 4813p4814e4815n4816a4817lty 4818of 4819200% 4820of 4821the 4822t4823a4824x 4825a4826nd 4827m4828a4829y 4830be 4831subj4832ec4833t 4834to 4835c4836onvi4837c4838tion of 4840a 4841thi4842r4843d4844-4845d4846e4847g4848ree 4849fe4850lo4851n4852y4853. T4855h4856e 4857e4858x4859e4860mption sp4862ec4863i4864f4865i4866ed 4867b4868y 4869the 4870p4871u4872rc4873h4874a4875s4876er 4877m4878a4879y 4880b4881e 4882v4883e4884r4885i4886f4887i4888ed 4889b4890y 4891ca4892lling 4893(850)488-6800, Monday through Friday (excluding holidays)4899.

     

    4900P4901u4902rc4903h4904a4905s4906e4907r49084909s N4911a4912me

    4913____________________________________________________________________________________________________

     

    4914Purchaser’s Address

    4916____________________________________________________________________________________________________

     

    4917N4918a4919me 4920a4921nd Title 4923of 4924P4925u4926r4927c4928h4929a4930s4931er’4932s Auth4934o4935r4936i4937z4938ed 4939R4940e4941p4942re4943s4944e4945nt4946a4947tive

    4948____________________________________________________________________________________________________

     

    4949N4950a4951me 4952a4953nd Title 4955of 4956P4957u4958r4959c4960h4961a4962s4963er’4964s Auth4966o4967r4968i4969z4970ed 4971R4972e4973p4974re4975s4976e4977nt4978a4979tive

    4980____________________________________________________________________________________________________

     

    4981S4982a4983l4984e4985s 4986a4987nd Use 4989T4990a4991x 4992C4993er4994ti4995f4996i4997ca4998te 4999No. 5000(5001if 5002a5003ppli5004ca5005bl5006e5007)_____________________________________________________________

    5008____________________________________________________________________________________________________

     

    5009B5010y 5011______________________________________________________________________________________________________

     

    5012(5013S5014i5015g5016n5017a5018tu5019r5020e 5021of 5022P5023u5024rc5025h5026a5027s5028er 5029o5030r 5031Autho5032r5033i5034z5035ed 5036R5037e5038p5039re5040s5041e5042nt5043a5044t5045iv5046e)

     

    5047Title 5048________________________________________________________________________________________________

     

    5049(5050Title 5051– on5053l5054y 5055if 5056pu5057r5058c5059h5060a5061s5062e5063d 5064b5065y 5066a5067n 5068a5069utho5070r5071i5072z5073e5074d 5075re5076p5077r5078e5079s5080e5081nt5082a5083tive 5084of 5085a 5086busin5087e5088ss 5089e5090nti5091t5092y5093)

     

    5094D5095a5096te 5097__________________________________

    5098(11) Postharvest Machinery and Equipment.

    5103(a) For purposes of this rule, the following definitions will apply:

    51141. “Postharvest activities” means services performed on crops after their harvest with the intent of preparing them for market or further processing. Postharvest activities include, but are not limited to, crop cleaning, sun drying, shelling, fumigating, curing, sorting, grading, packing, and cooling. Examples of qualifying postharvest activities are: Banana ripening, bean cleaning, corn drying and shelling, delinting cotton seed (not including cotton ginning), grain cleaning and drying, grain grinding (not including custom grinding for animal feed), nut drying, hulling and shelling, seed cleaning and processing for postharvest propagation, sorting, grading, cleaning and packing fruits and vegetables, sun drying fruits and vegetables, tobacco grading (not including stemming and redrying), and waxing fruits and vegetables.

    52272.a. “Postharvest machinery and equipment” means tangible personal property or other property with a depreciable life of 3 years or more which is used primarily for postharvest activities. A building and its structural components are not postharvest machinery and equipment unless the building or structural component is so closely related to the postharvest machinery and equipment that it houses or supports that the building or structural component can be expected to be replaced when the postharvest machinery and equipment is replaced.

    5308b. Heating and air conditioning systems are not postharvest machinery and equipment unless the sole justification for their installation is to meet the requirements of the postharvest activities process, even though the system may provide incidental comfort to employees or serve, to an insubstantial degree, nonpostharvest activities.

    53553. “Primary business activity” means an activity representing more than 50 percent of the activities conducted at the location where the industrial machinery and equipment or postharvest machinery and equipment is located.

    53874. “Qualifying business” means a business classified under code 115114 of the NAICS (2007) whose primary business activity is one or more postharvest activities. “NAICS” means those classifications contained in the North American Industry Classification System, as published in 2007 by the Office of Management and Budget, Executive Office of the President.

    5439(b) The sale and repair, including charges for labor, parts and materials, of postharvest machinery and equipment to a qualifying business is exempt. The exemption applies to the postharvest machinery and equipment at the business location where the postharvest activity occurs.

    5480(c) Suggested Exemption Certificate for Postharvest Machinery and Equipment.

    54891. Any person who purchases items that qualify for the postharvest machinery and equipment exemption must issue an exemption certificate to the selling dealer to purchase such machinery or equipment tax-exempt. The exemption certificate must contain the purchaser’s name and address, the reason for the exemption, and the signature of the purchaser or an authorized representative of the purchaser.

    55482. The selling dealer is only required to obtain one certificate for sales made for the purposes indicated on the certificate and is not required to obtain an exemption certificate for subsequent sales made to the same purchaser for the exempt purpose indicated on the exemption certificate. The selling dealer must maintain the required exemption certificates in its books and records until tax imposed by chapter 212, F.S., may no longer be determined and assessed under Section 562595.091(3), F.S.

    56273. Dealers who accept in good faith the required certificate from the purchaser or lessee will not be assessed sales tax on sales of postharvest machinery and equipment. In such instances, the Department will look solely to the purchaser or lessee for any additional sales or use tax due.

    56764. Selling dealers may contact the Department at 5684(850)488-6800, Monday through Friday (excluding holidays) 5690to verify the specific exemption specified by the purchaser or lessee. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).

    57195. The following is a suggested format of an exemption certificate to be issued by any person purchasing or leasing postharvest machinery or equipment qualifying for exemption under Section 5748212.08(7)(kkk), F.S. 5750The Department does not furnish the printed exemption certificate to be executed by purchasers or lessees when purchasing tax-exempt machinery or equipment.

    5772SUGGESTED PURCHASER’S EXEMPTION CERTIFICATE

    5776FOR POSTHARVEST MACHINERY OR EQUIPMENT

    5781This is to certify that the items identified below, purchased on or after ___________ (date) from ______________________ (Selling Dealer’s Business Name) are purchased, leased, licensed, or rented for the following category of use:

    5814(  ) Postharvest machinery or equipment.

    5820(  ) Repairs to, or parts and accessories for, postharvest machinery or equipment.

     

    5833I further certify that I qualify for an exemption from sales tax under Section 5847212.08(7)(kkk), F.S., 5849for all eligible purchases made from this day forward and that:

    5860(  ) I am a qualifying business.

    5867( ) The postharvest machinery and equipment being purchased will be used at a fixed location in Florida to perform postharvest activities, which are services performed on crops, after their harvest, with the intent of preparing them for market or further processing. Examples include crop cleaning, sun drying, shelling, fumigating, curing, sorting, grading, packing, and cooling.

    5923(  ) Any parts and materials being purchased will be used to repair, and will be incorporated into, the machinery and equipment.

     

    5945I understand that if I use the item for any purpose other than the one I stated, I must pay tax on the purchase or lease price of the taxable item directly to the Department of Revenue.

     

    5982I understand that if I fraudulently issue this certificate to evade the payment of sales tax I will be liable for payment of the sales tax plus a penalty of 200% of the tax and may be subject to conviction of a third degree felony.

     

    6027Under penalties of perjury, I declare that I have read the foregoing document and that the facts stated in it are true.

     

    6049Purchaser’s Name __________________________________________________________________________________________

    6052Purchaser’s Address ________________________________________________________________________________________

    6055Name and Title of Purchaser’s Authorized Representative __________________________________________________________

    6063Sales and Use Tax Certificate No. (if applicable) __________________________________________________________________

    6072By ______________________________________________________________________________________________________

    6074(Signature of Purchaser or Authorized Representative)

    6080Title _____________________________________________________________________________________________________

    6082(Title – only if purchased by an authorized representative of a business entity)

    6095Date _______________________

    6097(12) Industrial Machinery and Equipment Used in Aquaculture.

    6105(a) Industrial machinery and equipment, including parts and accessories, purchased for use in aquacultural activities at fixed locations is exempt. For the purposes of this rule, the following definitions apply:

    61351. “Industrial machinery and equipment” means tangible personal property or other property that has a depreciable life of 3 years or more and that is 6160used as an integral part in the manufacturing, processing, compounding, or production of tangible personal property for sale6178. A building and its structural components, including heating and air-conditioning equipment are included. The term also includes parts and accessories only to the extent that the exemption is consistent with this subparagraph.

    62112. “Aquacultural activities” means the business of cultivating aquatic organisms. Such businesses must be certified by the Department of Agriculture and Consumer Services. Aquacultural activities must produce an aquaculture product, defined as “aquatic organisms and any product derived from aquatic organisms that are owned and propagated, grown, or produced under controlled conditions. Such products do not include organisms harvested from the wild for depuration, wet storage, or relay for purification.”

    6281(b) 6282Suggested Exemption Certificate for Industrial Machinery and Equipment Used in Aquaculture.

    62931. Any person who purchases items that qualify for the exemption must issue an exemption certificate to the selling dealer to purchase such machinery or equipment tax-exempt. The exemption certificate must contain the purchaser’s name and address, the reason for the exemption, and the signature of the purchaser or an authorized representative of the purchaser.

    63482. The selling dealer is only required to obtain one certificate for sales made for the purposes indicated on the certificate and is not required to obtain an exemption certificate for subsequent sales made to the same purchaser for the exempt purpose indicated on the exemption certificate. The selling dealer must maintain the required exemption certificates in its books and records until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 642595.091(3), F.S.

    64273. Dealers who accept in good faith the required certificate from the purchaser or lessee will not be assessed sales tax on sales of qualifying machinery and equipment. In such instances, the Department will look solely to the purchaser or lessee for any additional sales or use tax due.

    64764. Selling dealers may contact the Department at 6484(850)488-6800, Monday through Friday (excluding holidays) 6490to verify the specific exemption specified by the purchaser or lessee. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).

    65195. The following is a suggested format of an exemption certificate to be issued by any person purchasing or leasing industrial machinery or equipment qualifying for exemption under Section 6548212.08(5)(t), F.S. 6550The Department does not furnish the printed exemption certificate to be executed by purchasers or lessees when purchasing tax-exempt machinery or equipment.

    6572SUGGESTED EXEMPTION CERTIFICATE

    6575EXEMPTION FOR INDUSTRIAL MACHINERY AND EQUIPMENT FOR USE IN AQUACULTURAL ACTIVITIES

    6586I certify that the machinery and equipment purchased on or after________ (DATE) from ________________ (SELLER) 6601is exempt from sales tax pursuant to Section 6609212.08(5)(t), 6610Florida Statutes (F.S.), and will be 6616used as an integral part in aquacultural activities in manufacturing, processing, compounding, or production of tangible personal property for sale. 6636I understand that I 6640must produce an aquaculture product as defined as “aquatic organisms and any product derived from aquatic organisms that are owned and propagated, grown, or produced under controlled conditions and that such products do not include organisms harvested from the wild for depuration, wet storage, or relay for purification.”

    6688I understand that if the machinery and equipment purchased does not qualify for exemption under Section 6704212.08(5)(t), F.S., 6706I 6707will be liable for sales and use tax, interest, and penalties due on the purchase price of the items.

    6726I further understand that when any person fraudulently issues, for the purpose of evading tax, a certificate or statement in writing to a vendor or to any agent of the state in which he or she claims exemption from the sales tax, such person, in addition to being liable for payment of the tax plus a mandatory penalty of 200% of the tax, will be liable for fine and punishment provided by law for conviction of a felony of the third degree, as provided in Section 6812775.082, 6813775.083, 6814or 6815775.084, F.S.

    6817Under penalties of perjury, I declare that I have read the foregoing certificate and that the facts stated in it are true.

    6839______________________________________________________________________________

    6840Purchaser’s Name and Title (Print or Type)

    6847______________________________________________________________________________

    6848Purchaser’s Address

    6850______________________________________________________________________________

    6851Signature

    6852______________________________________________________________________________

    6853Date

    6854Rulemaking Authority 6856212.18(2), 6857213.06(1) FS. 6859Law Implemented 6861212.02(14)(c), 6862(30), (31), (32), 6865212.05(1), 6866212.0501, 6867212.06(1), 6868212.08(3), 6869(5)(a), (e), (7)(jjj), 6872212.085 FS. 6874History–New 10-7-68, Amended 1-7-70, 6-16-72, 10-18-78, 7-20-82, 4-12-84, Formerly 12A-1.87, Amended 12-13-88, 3-1-00, 6-19-01, 9-15-08, 1-17-13, 1-11-16, 1-10-17, 1-17-18, 1-8-19, 689412-12-196895.