Exemption for Power Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes

 

DEPARTMENT OF REVENUE

Sales and Use Tax

RULE NO.: RULE TITLE:

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

NOTICE OF CHANGE

Notice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol. 42 No. 209, October 26, 2016 issue of the Florida Administrative Register.

The following changes are made in response to written comments received from the staff of the Joint Administrative Procedures Committee. 

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

(1) through (10) No change.

(11) Postharvest Machinery and Equipment.

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

1. through 3. No change

4. “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.

(b) through (c) No change.