Section 1, Chapter 2023-154, L.O.F., created the Florida Farm Tax Exempt Agricultural Materials (TEAM) Card in section 212.08(19), F.S. A farmer whose property is classified as agricultural or who has implemented agricultural best management practices adopted by the Department of Agriculture and Consumer Services may apply to the Department of Revenue for a TEAM card beginning January 1, 2024. The farmer may then present the TEAM card to a seller instead of a certificate or affidavit otherwise required to claim the applicable sales tax exemptions. Proposed new Rule 12A-1.116, F.A.C. (Florida Farm Tax Exempt Agricultural Materials Card), is necessary to provide the application process to obtain a TEAM card and the methods a selling dealer may document an exempt sale to a farmer who has been issued a TEAM Card. The proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), are necessary to adopt, by reference, the new application by which a farmer whose property meets the requirements of section 212.08(19), F.S., may apply to the Department of Revenue for a TEAM Card.