Estate and Succession Planning
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Published: July 12, 2023
In an effort to support the agricultural industry and simplify the sales tax exemption processes, the Florida Legislature has introduced the new Florida Farm TEAM Card.
This innovative program aims to benefit farmers by providing them with a single streamlined method to claim numerous applicable sales tax exemptions on purchases of qualifying agricultural materials.
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Farmers whose properties have been classified as agricultural for property tax purposes (Greenbelt) or who have implemented approved agricultural best management practices can apply to the Florida Department of Revenue to receive a Florida Farm TEAM Card beginning on January 1, 2024.
Currently, Florida law provides more than a dozen sales tax exemptions for certain agriculture materials and equipment. An outline of some of the current exemptions is included below. The Florida Farm TEAM Card does not change or expand any current sales tax exemption.
Instead of providing the separate certificates or affidavits required under current law, farmers will only need to present the Florida Farm TEAM Card to vendors as proof of their eligibility for tax exemptions. Upon presentation of the Florida Farm TEAM Card by a purchaser, vendors are relieved of their responsibility to collect sales taxes on the sale of eligible items. This means the Department of Revenue will look solely to the farmer to recover any improper use of the Florida Farm TEAM Card.
This legislation marks a significant step towards streamlining tax exemptions for farmers in Florida. The program demonstrates Florida’s commitment to supporting the agricultural industry and fostering sustainable farming practices.
Sales Tax Exemptions for Agricultural Materials and Equipment
Power Farm Equipment and Irrigation Equipment
- Equipment for agricultural production and fire prevention/suppression
- Repairs, parts, and accessories
Trailers
- Trailers used exclusively in agricultural production or transporting farm products
Materials for Farming Operations
- Cloth, plastic, or similar materials for shade, mulch, or protection
- Fertilizers, peat, topsoil, compost, and manure
- Insecticides, fungicides, pesticides, and weed killers
Equipment for Poultry Farms
- Generators for exclusive use on poultry farms
Animal Health Products
- Insecticides and fungicides for dairy barns or poultry farms
- Animal health products for livestock or poultry
Aquaculture Products & Fisheries
- Aquaculture health products for disease prevention and treatment
- Nets and parts for commercial fisheries
Nursery and Propagative Materials
- Nursery stock, seedlings, and propagative material
Harvesting and Processing
- Portable containers and receptacles for harvesting and processing farm products
Agricultural Production for Human Consumption
- Seedlings, cuttings, and plants for food production
- Stakes used for supporting plants
Fencing and Containment Materials
- Hog Wire and Barbed Wire Fencing – Fencing materials and components for agricultural production
- Cattle Fencing – Materials for permanent or temporary cattle fencing
Packaging Materials and Equipment
- Packaging materials for containing, producing, or processing agricultural commodities.
Fuel for Agricultural Operations
- Liquefied petroleum gas and other fuel for heating structures
- Liquefied petroleum gas, diesel, or kerosene for beekeeping and apiaries
- Liquefied petroleum gas, diesel, or kerosene for farming purposes
