Avalara Taxrates > Blog > Sales Tax News > Florida Agricultural Sales Tax Exemption 2013 - Avalara

Florida Agricultural Sales Tax Exemption 2013


Effective January 1, 2013, the Florida sales tax exemption on electricity used for producing agricultural products will be expanded. 

Currently the exemption includes ". . . electricity used directly or indirectly for the production or processing of agricultural products on a farm . . ." Starting January 1, 2013, the Florida Department of Revenue states that the exemption will also include,

  • "Electricity used for the packing of agricultural products on a farm; or
  • Electricity used in a packinghouse for the production, packing, or processing of agricultural products, including packinghouses that are not located on a farm."

The exemption does not apply to buildings " . . . where agricultural products are sold at retail."

See this bulletin for a suggested exemption certificate (p. 2).

Other 2013 Florida Sales Tax Exemptions 

Get Free Tax Rate Tables


Avalara Author
Will Frei
Avalara Author Will Frei
Will Frei covers sales tax news including best practices, legislation and sales tax technology. He is the Social Media Manager at Avalara.