Florida – Qualifying Farm Equipment Exemption Expanded to Include Replacement Parts

SALT Report 3710 – 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.

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.

For further Information:

http://dor.myflorida.com/Documents/tip15a0111.pdf

Section 212.08