Exemption for Power Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes
RULE NO.:RULE TITLE:
12A-1.087Exemption 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. 41 No. 211, October 29, 2015 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.
Paragraph (4)(a) of the proposed language is revised so that when adopted, it will read as follows:
(4)(a) The portion of sales price below $20,000 for a trailer weighing 12,000 pounds or less and purchased by a farmer for exclusive use in agricultural production, or to transport farm products from the farm to the place where the farmer transfers ownership of the farm products, is exempt from tax. This exemption is allowed regardless of whether the trailer is required to be or is licensed as a motor vehicle under Chapter 320, F.S. The portion of the sales price at or above $20,000 for such a trailer remains subject to tax. This exemption does not apply to leases or rentals of trailers. The exemption for trailers under this paragraph will not be allowed unless the purchaser furnishes the seller a written certificate that the purchased items qualify for the exemption under Section 212.08(3), F.S. The format of a suggested certificate is contained in subsection (10).
New paragraph (10)(g) is created to read:
(g) The following is a suggested format of an exemption certificate to be issued by any person purchasing a trailer qualifying for a partial exemption under Section 212.08(3)(b), F.S. The Department does not furnish the printed exemption certificate to be executed by purchasers when purchasing trailers qualifying for the partial exemption.
SUGGESTED EXEMPTION CERTIFICATE
FARM TRAILERS WEIGHING
12,000 POUNDS OR LESS
This is to certify that the trailer described below, purchased on or after ___________ (date) from _____________________________(Selling Dealer's Business Name) is purchased by a farmer in accordance with s. 212.08(3)(b), F.S., for exclusive use in agricultural production or to transport farm products from his or her farm to the place where the farmer transfers ownership of the farm products to another.
DESCRIPTION OF TRAILER INCLUDING WEIGHT: _______________________________________________________________________ _______________________________________________________________________ _______________________________________________________________________
Note: Any portion of the sales price in excess of $20,000.00 is subject to sales tax. I understand that if I use the equipment for any purpose other than the one stated, I must pay tax on the initial $20,000 of the purchase price of the trailer directly to the Department of Revenue. I 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. The exemption specified by the purchaser may be verified by calling 800-352-3671.
Purchaser’s Name
_______________________________________________________________________
Purchaser’s Address
___________________________________________________________________________
Name and Title of Purchaser’s Authorized Representative
___________________________________________________________________________
Sales and Use Tax Certificate No. (if applicable) ____________________________________
By ________________________________________________________________________
(Signature of Purchaser or Authorized Representative)
Title ______________________________________________________________________
(Title – only if purchased by an authorized representative of a business entity)
Date _______________________
In addition, the Law Implemented has been revised to remove citations to sections 212.07(5) and 823.14(3), F.S., as they are not currently implemented by this rule.
