Rule: 12A-1.116 Prev   Up   Next

Rule Title: Florida Farm Tax Exempt Agricultural Materials Card
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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Division: Sales and Use Tax
Chapter: SALES AND USE TAX

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

VIEW_RULE Effective Date: 2/11/2024
History Notes: Rulemaking Authority 212.08(19), 213.06(1) FS. Law Implemented 95.091(3), 212.02(28), 212.08(19), 212.13(2) FS. History–New 2-11-24.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12A-1.116
Florida Farm Tax Exempt Agricultural Materials Card 27979764 Effective:
02/11/2024
View Text Proposed
12A-1.097
......
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 .... 27858320 12/20/2023
Vol. 49/245
View Text Public Meeting
12A-1.097
......
Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file ....
  December 19, 2023, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
27843479 12/8/2023
Vol. 49/237
View Text Development
12A-1.097
......
Section 1 of Chapter 2023-154, Laws of Florida (L.O.F.), creates a process by which a farmer whose property meets certain requirements may apply to the Department of Revenue for a Florida Farm Tax Exempt Agricultural Materials .... 27684884 10/19/2023
Vol. 49/204