Section 1 of Chapter 2023-154, Laws of Florida (L.O.F.), creates a process by which a farmer whose property meets certain requirements may apply to the Department of Revenue for a Florida Farm Tax Exempt Agricultural Materials (TEAM) Card. The purpose of new rule 12A-1.116, F.A.C. (Florida Farm Tax Exempt Agricultural Materials Card), is to provide guidance to taxpayers regarding eligibility criteria and application process to obtain a TEAM Card, as well as the methods a selling dealer may document an exempt sale to a purchaser who has been issued a TEAM Card. The purpose of amending Rule 12A-1.097, F.A.C., is for the new application form by which a farmer whose property meets certain requirements may apply to the Department of Revenue for a TEAM Card.