12A-1.087 : Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes - Florida Administrative Rules, Law, Code, Register

Florida Department of State and Division of Library and Information Services

Rule: 12A-1.087 Prev Up Next

Rule Title: Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes
Department:	DEPARTMENT OF REVENUE	Add to MyFLRules Favorites
Division:	Sales and Use Tax
Chapter:	SALES AND USE TAX

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

	Effective Date:	1/1/2024
	History Notes:	Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(14)(c), (30), (31), (32), 212.05(1), 212.0501, 212.06(1), 212.08(3), (5)(a), (e), (7)(jjj), 212.085 FS. History–New 10-7-68, Amended 1-7-70, 6-16-72, 10-18-78, 7-20-82, 4-12-84, Formerly 12A-1.87, Amended 12-13-88, 3-1-00, 6-19-01, 9-15-08, 1-17-13, 1-11-16, 1-10-17, 1-17-18, 1-8-19, 12-12-19, 10-26-22, 1-1-24.
	References in this version:	No reference(s).

History of this Rule since Jan. 6, 2006

Section	Description	ID	Publish Date

Final 12A-1.087	Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes	27861715	Effective: 01/01/2024
Proposed 12A-1.001 ......	The purpose of the proposed amendments to Rule 12A-1.001, F.A.C. (Specific Exemptions), is to remove the unnecessary provision that the exemption in s. 212.08(7)(x), F.S., for certain sporting equipment brought into Florida ....	27570715	9/19/2023 Vol. 49/182
Public Meeting 12A-1.001 ......	Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of the rules and approval to file and .... September 18, 2023, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	27533467	9/12/2023 Vol. 49/177
Development 12A-1.0092 ......	The purpose of the proposed amendments to Rule 12A-1.0092, F.A.C., is to incorporate the exemption in s. 212.08(7)(uuu), F.S., for the sale of private investigations services by a small private investigative agency to a ....	27280103	6/30/2023 Vol. 49/127
Final 12A-1.087	Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes	26395560	Effective: 10/26/2022
Proposed 12A-1.005 ......	The purpose of this rulemaking is to implement the following law changes: • Section 212.04(2)(a)5., F.S., provides for an exemption from tax for admissions to certain professional or collegiate sporting events. Section ....	26206313	8/24/2022 Vol. 48/165
Public Meeting 12A-1.005 ......	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 .... August 23, 2022, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	26155000	8/12/2022 Vol. 48/157
Development 12A-1.005 ......	The purpose of the proposed amendments to Rule 12A-1.005 (Admissions) is to amend exemptions from tax for admissions to certain professional or collegiate sporting events, as provided by section 19 of Chapter 2022-97, L.O.F. ....	26058970	7/12/2022 Vol. 48/134
Final 12A-1.087	Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes	22726632	Effective: 12/12/2019
Proposed 12A-1.070 ......	Section 5, Chapter 2019-42, L.O.F., reduced the state sales tax rate for leases of real property from 5.7% to 5.5%. The purpose of the proposed amendment to Rule 12A-1.070, F.A.C., is to adjust the state sales tax rate reflected ....	22416814	9/25/2019 Vol. 45/187
Public Meeting 12A-1.070 ......	Approval to publish a Notice of Proposed Rule for the following rules: 12A-1.070, Leases and Licenses of Real Property; Storage of Boats and .... September 24, 2019, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	22384901	9/16/2019 Vol. 45/180
Development 12A-1.070 ......	Section 5, Chapter 2019-42, L.O.F., reduced the state sales tax rate for leases of real property from 5.7% to 5.5%. The purpose of the proposed amendment to Rule 12A-1.070, F.A.C., is to adjust the state sales tax rate reflected ....	22290423	8/21/2019 Vol. 45/163
Final 12A-1.087	Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes	21292293	Effective: 01/08/2019
Change 12A-1.087	Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes	21127005	11/6/2018 Vol. 44/217
Proposed 12A-1.0143 ......	The repeal of Rule 12A-1.043, F.A.C., is necessary due to obsolescence. Changes to Rules 12A-1.070, 12A-1.087, and 12A-1.097, F.A.C., are necessary to implement statutory changes.	20895660	9/14/2018 Vol. 44/180
Development 12A-1.0143 ......	Section 288.1083, F.S., previously provided for a refund of tax to certain manufacturing and spaceport entities under an investment incentive program. This program expired July 1, 2013, and taxpayers are no longer eligible ....	20613293	7/2/2018 Vol. 44/128
Final 12A-1.087	Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes	19910528	Effective: 01/17/2018
Proposed 12A-1.087	The purpose of the proposed amendments to Rule 12A-1.087, F.A.C., is to incorporate legislative changes in Section 212.08(5)(a), F.S., provided by Section 26, Chapter 2017-36, Laws of Florida. The new exemption created ....	19552792	10/18/2017 Vol. 43/202
Public Meeting 12A-1.004 ......	Approval to publish a Notice of Proposed Rulemaking for the following rules: Rule 12A-1.004 Sales Tax Brackets Rule 12A-1.005 Admissions Rule .... October 17, 2017, 8:00 a.m. Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	19515835	10/10/2017 Vol. 43/196
Development 12A-1.087	The purpose of the proposed amendments to Rule 12A-1.087, F.A.C., is to incorporate legislative changes in Section 212.08(5)(a), F.S., provided by Section 26, Chapter 2017-36, Laws of Florida. The new exemption created ....	19368977	9/5/2017 Vol. 43/172
Final 12A-1.087	Exemption for Power Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes	18420511	Effective: 01/10/2017
Change 12A-1.087	Exemption for Power Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes	18276466	11/17/2016 Vol. 42/224
Proposed 12A-1.087	The purpose of the proposed amendments to Rule 12A-1.087, F.A.C., is to incorporate legislative changes in Section 12, Chapter 2016-220, Laws of Florida. The new exemption created in that section allows for the exempt sale ....	18148329	10/26/2016 Vol. 42/209
Development 12A-1.087	The purpose of the proposed amendments to Rule 12A-1.087, F.A.C., is to incorporate legislative changes in Section 12, Chapter 2016-220, Laws of Florida. The new exemption created in that section allows for the exempt sale ....	17974311	9/7/2016 Vol. 42/174
Final 12A-1.087	Exemption for Power Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes	16948730	Effective: 01/11/2016
Change 12A-1.087	Exemption for Power Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes	16799544	11/20/2015 Vol. 41/226
Proposed 12A-1.087	The purpose of the proposed amendments to Rule 12A-1.087, F.A.C. (Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes), ....	16691777	10/29/2015 Vol. 41/211
Development 12A-1.087	The purpose of the proposed amendments to Rule 12A-1.087, F.A.C. (Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes), ....	16508835	9/22/2015 Vol. 41/184
Final 12A-1.087	Exemption for Power Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes	12455593	Effective: 01/17/2013
Proposed 12A-1.005 ......	The purpose of the proposed amendments to Rule 12A-1.005, F.A.C. (Admissions), is to provide that charges for individuals traveling in air commerce are not subject to the tax imposed on admissions. Effective July 1, 2012, ....	12040045	9/28/2012 Vol. 38/39
Development 12A-1.005 ......	The purpose of the proposed amendments to Rule 12A-1.005, F.A.C. (Admissions), is to provide that charges for individuals traveling in air commerce, such as skydiving, helicopter, or untethered hot air balloon rides, are ....	11754574	7/20/2012 Vol. 38/29
Final 12A-1.087	Exemption for Power Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes	6117128	Effective: 09/15/2008
Public Meeting 12A-1.043 ......	The Department of Revenue announces that the following public meetings that were originally scheduled during the regular meeting of the Governor .... August 12, 2008, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	5903825	7/25/2008 Vol. 34/30
Public Hearing 12A-1.053 ......	Approval of the proposed amendments to Rule 12A-1.053, F.A.C. (Electric Power and Energy), and Rule 12A-1.087, F.A.C. (Exemption for Power Farm .... July 29, 2008, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	5823897	7/3/2008 Vol. 34/27
Proposed 12A-1.053 ......	The purpose of the proposed amendments to Rule 12A-1.053, Florida Administrative Code (F.A.C.), Electric Power and Energy, is to provide that provisions for the exemption provided by Section 19, Chapter 2006-289, Laws of ....	5471205	4/11/2008 Vol. 34/15
Development 12A-1.053 ......	The purpose of the proposed amendments to Rule 12A-1.053, F.A.C. (Electric Power and Energy), is to provide that provisions for the exemption for electricity used for the production or processing of agricultural farm products ....	4439998	8/10/2007 Vol. 33/32
Final 12A-1.087	Partial Exemption for Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes	1279253	Effective: 06/19/2001

Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.