Florida Agricultural Sales Tax Exemption 2013
- Jun 5, 2012 | Will Frei
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