Tax Information Publication Form printable pdf download

No: 15A01-11

TIP

Date Issued:

Tax Information Publication

June 25, 2015

Qualifying Power Farm Equipment Exemption Expanded to Include

Replacement Parts, Accessories, Repairs, and Power Farm Equipment

Used Through the Storage Phase of Production

Effective July 1, 2015, the sale, rental, lease, use, consumption, repair, and storage for use in Florida of

power farm equipment or irrigation equipment, including replacement parts and accessories for power farm

equipment or irrigation equipment are exempt from sales tax. The exemption includes power farm

equipment used in the storage of raw products on a farm.

Examples of qualifying “power farm equipment” include, but are not limited to: augers, combines,

conveyors, disks, dozers, feeding systems, forklifts, generators, harrows, hay balers, irrigation motors,

mowers, plows, power units, pumps, refrigeration equipment, skidders, and tractors.

Examples of qualifying parts and accessories include, but are not limited to: tires, batteries, radios, global

positioning systems, replacement parts, blades, disks, hoses, pumps, sprinkler heads, conveyor belts,

lubricants, and gauges.

In order for the exemption to apply, the power farm equipment must be used exclusively on a farm or in a

forest in the agricultural production of crops or products as produced by agricultural industries included in

Section (s.) 570.02(1), Florida Statutes (F.S.), or for fire prevention and suppression work with respect to

such crops or products.

The exemption will not be allowed unless the purchaser furnishes the seller a written certificate that the

purchased items qualify for the exemption under s. 212.08(3), F.S.

A suggested exemption certificate is attached.

References: Section 14, Chapter 2015-221, Laws of Florida; Section 212.08(3), Florida Statutes

For More Information

This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by

its own effect create rights or require compliance.

For forms and other information, visit our website at

or call Taxpayer Services, 8:00 a.m. to 7:00 p.m.,

ET, Monday through Friday, excluding holidays, at 800-352-3671.

For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services,

MS 3-2000, 5050 West Tennessee Street, Tallahassee, FL 32399-0112.

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Tax Information Publication Form