Florida – Changes to Sales and Use Tax Rules

SALT Report 2036 – The Florida Department of Revenue has amended and repealed the following sales and use tax rules.

Rule 12A-1.055 – Sale or Discontinuation of a Business

The rule regarding the sale or discontinuation of a business is repealed to remove certain obsolete provisions regarding the transfer of sales and use tax liabilities that occur when a dealer sells or discontinues a business.

Florida Administrative Register – Rule 12A-1.055

Rule 12A-1.087 – Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes

The rule regarding the sales and use tax exemption for power farm equipment and electricity used for certain agricultural purposes has been amended to include legislation that was enacted in 2012. The legislation provides that:

  • An exemption is provided for electricity used in packinghouses where fruits, vegetables, or meat from cattle or hogs is prepared for market or for shipment in fresh form for wholesale distribution, and
  • The exemption for production or processing of agricultural farm products on the farm is expanded to include packing agricultural farm products on the farm

The title of the rule has also been changed to reflect the provisions regarding electricity used for certain agricultural purposes.

The provisions set forth in both rules are effective January 17, 2013.

For Further Information:

Florida Administrative Register – Rule 12A-1.087