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 菟ower 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.
