The creation of Rule 12A-1.116 (Florida Farm Tax Exempt Agricultural Materials Card) F.A.C., provides the eligibility criteria and application process to obtain a Florida Farm Tax Exempt Agricultural Materials (TEAM) Card, as well the methods a selling dealer may document an exempt sale to a purchaser who has been issued a TEAM Card. Revisions to Rule 12A-1.097 (Public Use Forms), F.A.C., incorporate new Form DR-1 TEAM, the application form by which a farmer whose property meets certain requirements may apply to the Department of Revenue for a TEAM Card beginning January 1, 2024.