Fla. Admin. Code R. 12AER23-4
SUGGESTED EXEMPTION CERTIFICATE
ELECTRICITY USED FOR THE PRODUCTION, PACKING,
OR PROCESSING OF AGRICULTURAL PRODUCTS ON A FARM
OR USED IN A PACKINGHOUSE
I certify that the electricity used on or after________ (DATE) from ________________ (UTILITY COMPANY) consumed through the following meter(s) is exempt from sales tax pursuant to Section 212.08(5)(e)2., Florida Statutes (F.S.), and will be:
(Check the appropriate box)
Used in the production, packing, or processing of agricultural products on a farm.
Used in a packinghouse for packing or otherwise preparing for market, or for shipment in fresh form, for wholesale distribution fruits and vegetables, or meat from cattle or hogs or fish.
I certify that the electricity will not be used in a building or structure where agricultural products are sold at retail.
Meter Number(s):
__________________________________________________________________________________________________________
__________________________________________________________________________________________________________
I understand that if the electricity purchased does not qualify for exemption under Section 212.08(5)(e)2., F.S., then I must pay the tax on the purchase directly to the Department of Revenue.
I understand that if I fraudulently issue this certificate to evade the payment of sales tax, I will be liable for payment of the sales tax, plus a mandatory penalty of 200% of the tax, and will be liable for fine and punishment provided by law for conviction of a felony of the third degree, as provided in Section 775.082, 775.083, or 775.084, F.S.
Under penalties of perjury, I declare that I have read the foregoing document and that the facts stated in it are true.
__________________________________________________________________________________________________________
Purchaser's Name and Title (Print or Type)
__________________________________________________________________________________________________________
Purchaser's Address
__________________________________________________________________________________________________________
Signature
__________________________________________________________________________________________________________
Date
SUGGESTED PURCHASER'S EXEMPTION CERTIFICATE
ITEMS FOR AGRICULTURAL USE OR FOR
AGRICULTURAL PURPOSES AND POWER FARM EQUIPMENT
This is to certify that the items identified below, purchased on or after ___________ (date) from ______________________ (Selling Dealer's Business Name) are purchased, leased, licensed, or rented for the following purpose as checked in the space provided. This is not intended to be an exhaustive list.
() Cloth, plastic, or similar material used for shade, mulch, or protection from frost or insects on a farm.
() Fertilizers (including peat, topsoil, sand used for rooting purposes, peatmoss, compost, and manure, but not fill dirt), insecticides, fungicides, pesticides, and weed killers used for application on or in the cultivation of crops, groves, home vegetable gardens, and commercial nurseries.
() Generators purchased, rented, or leased for exclusive use on a poultry farm. See the exemption category provided for power farm equipment, as defined in Section 212.02(30), F.S., which includes generators, motors, and similar types of equipment.
() Insecticides and fungicides, including disinfectants, used in dairy barns or on poultry farms for the purpose of protecting cows or poultry or used directly on animals, as provided in Section 212.08(5)(a), F.S.
() Animal health products that are administered to, applied to, or consumed by livestock or poultry to alleviate pain or cure or prevent sickness, disease, or suffering, as provided in Section 212.08(5)(a), F.S.
() Aquaculture health products to prevent or treat fungi, bacteria, and parasitic diseases, as provided in Section 212.08(5)(a), F.S. I certify that I am engaged in the production of aquaculture products and certified under Section 597.004, F.S.
() Nets, and parts used in the repair of nets, purchased by commercial fisheries.
() Nursery stock, seedlings, cuttings, or other propagative material for growing stock.
() Portable containers, or moveable receptacles in which portable containers are placed, that are used for harvesting or processing farm products.
() Seedlings, cuttings, and plants used to produce food for human consumption.
() Stakes used to support plants during agricultural production.
() Hog wire and barbed wire fencing, including gates and materials used to construct or repair such fencing, used in agricultural production on lands classified as agricultural lands under Section 193.461, F.S. Materials used to construct or repair hog wire and barbed wire fencing means those materials that are incorporated into and become a component part of the constructed or repaired fencing, such as: welded or barbed wire; hog or barbed wire fence rolls; lumber or steel for posts or rails; nails, screws, hinges; and concrete consisting of premixed dry mortar or other components.
() Materials used to construct or repair permanent or temporary fencing used to contain, confine, or process cattle, including gates and energized fencing systems, used in agricultural operations on lands classified as agricultural lands under s. 193.461. Materials used to construct or repair permanent or temporary cattle fencing means those materials that are incorporated into and become a component part of the constructed or repaired fencing, such as: fencing; lumber or steel for posts or rails; fence wire, panels, and gates; energizers and chargers; electric fence wire braid, tape, and rope; electric fence end strainers, earth stakes, and signs; ground rods; electric fence connector clamps, connection bolts, wire bolts, wire joiners; insulators; nails, screws, staples, hinges; and concrete consisting of premixed dry mortar or other components.
() Items that are used by a farmer to contain, produce, or process an agricultural commodity, such as: glue for tin and glass for use by apiarists; containers, labels, and mailing cases for honey; wax moth control with paradichlorobenzene; cellophane wrappers; shipping cases; labels, containers, clay pots and receptacles, sacks or bags, burlap, cans, nails, and other materials used in packaging plants for sale; window cartons; baling wire and twine used for baling hay; and other packaging materials for one time use in preparing an agricultural commodity for sale.
() Liquefied petroleum gas or other fuel used to heat a structure in which started pullets or broilers are raised.
() Liquefied petroleum gas, diesel, or kerosene used to transport bees by water and in the operation of equipment used in the apiary of a beekeeper.
() Liquefied petroleum gas, diesel, or kerosene used for agricultural purposes in any tractor, vehicle, or other farm equipment that is used exclusively on a farm for farming purposes.
() Butane gas, propane gas, natural gas, or other form of liquefied petroleum gas used in a tractor, vehicle, or other farm equipment used directly or indirectly for the production, packing, or processing of aquacultural products, whether on or off the farm.
() Power farm equipment or irrigation equipment for exclusive use in the agricultural production of crops or products, as produced by those agricultural industries included in sections 570.02(1) and 581.217, F.S., or
() Power farm equipment or irrigation equipment for exclusive use in fire prevention and suppression work for such crops or products, as produced by those agricultural industries included in sections 570.02(1) and 581.217, F.S., or
() Repairs to, or parts and accessories for, qualifying power farm equipment or irrigation equipment for exclusive use in the agricultural production of crops or products, as produced by those agricultural industries included in sections 570.02(1) and 581.217, F.S., or
() Repairs to, or parts and accessories for, qualifying power farm equipment or irrigation equipment for exclusive use in fire prevention and suppression work for such crops or products, as produced by those agricultural industries included in sections 570.02(1) and 581.217, F.S.
() A trailer purchased by a farmer that is used exclusively in an agricultural production or to transport farm products from the farmer's farm to the place where the farmer transfers ownership of the farm products to another. This exemption does not apply to the lease or rental of a trailer. The exemption is not forfeited by using the trailer to transport the farmer's equipment.
() Other (include description and statutory citation):
_____________________________________________________________________________________________
_____________________________________________________________________________________________
I understand that if I use the item for any purpose other than the one I stated, I must pay tax on the purchase or lease price of the taxable item directly to the Department of Revenue.
I understand that if I fraudulently issue this certificate to evade the payment of sales tax I will be liable for payment of the sales tax plus a penalty of 200% of the tax and may be subject to conviction of a third degree felony.
The exemption specified by the purchaser may be verified by calling (850)488-6800, Monday through Friday (excluding holidays).
Under penalties of perjury, I declare that I have read the foregoing document and that the facts stated in it are true.
Purchaser's Name
__________________________________________________________________________________________
Purchaser's Address
__________________________________________________________________________________________
Name and Title of Purchaser's Authorized Representative
__________________________________________________________________________________________
Sales and Use Tax Certificate No. (if applicable)
__________________________________________________________________________________________
By
__________________________________________________________________________________________
(Signature of Purchaser or Authorized Representative)
Title______________________________________________________________________________________
(Title - only if purchased by an authorized representative of a business entity)
Date _______________________
SUGGESTED PURCHASER'S EXEMPTION CERTIFICATE
FOR POSTHARVEST MACHINERY OR EQUIPMENT
This is to certify that the items identified below, purchased on or after ___________ (date) from ______________________ (Selling Dealer's Business Name) are purchased, leased, licensed, or rented for the following category of use:
() Postharvest machinery or equipment.
() Repairs to, or parts and accessories for, postharvest machinery or equipment.
I further certify that I qualify for an exemption from sales tax under Section 212.08(7)(kkk), F.S., for all eligible purchases made from this day forward and that:
() I am a qualifying business.
() The postharvest machinery and equipment being purchased will be used at a fixed location in Florida to perform postharvest activities, which are services performed on crops, after their harvest, with the intent of preparing them for market or further processing. Examples include crop cleaning, sun drying, shelling, fumigating, curing, sorting, grading, packing, and cooling.
() Any parts and materials being purchased will be used to repair, and will be incorporated into, the machinery and equipment.
I understand that if I use the item for any purpose other than the one I stated, I must pay tax on the purchase or lease price of the taxable item directly to the Department of Revenue.
I understand that if I fraudulently issue this certificate to evade the payment of sales tax I will be liable for payment of the sales tax plus a penalty of 200% of the tax and may be subject to conviction of a third degree felony.
Under penalties of perjury, I declare that I have read the foregoing document and that the facts stated in it are true.
Purchaser's Name __________________________________________________________________________________________
Purchaser's Address ________________________________________________________________________________________
Name and Title of Purchaser's Authorized Representative __________________________________________________________
Sales and Use Tax Certificate No. (if applicable) __________________________________________________________________
By ______________________________________________________________________________________________________
(Signature of Purchaser or Authorized Representative)
Title _____________________________________________________________________________________________________
(Title - only if purchased by an authorized representative of a business entity)
Date _______________________
SUGGESTED EXEMPTION CERTIFICATE
EXEMPTION FOR INDUSTRIAL MACHINERY AND EQUIPMENT FOR USE IN AQUACULTURAL ACTIVITIES
I certify that the machinery and equipment purchased on or after________ (DATE) from ________________ (SELLER) is exempt from sales tax pursuant to Section 212.08(5)(t), Florida Statutes (F.S.), and will be used as an integral part in aquacultural activities in manufacturing, processing, compounding, or production of tangible personal property for sale. I understand that I must produce an aquaculture product as defined as "aquatic organisms and any product derived from aquatic organisms that are owned and propagated, grown, or produced under controlled conditions and that such products do not include organisms harvested from the wild for depuration, wet storage, or relay for purification."
I understand that if the machinery and equipment purchased does not qualify for exemption under Section 212.08(5)(t), F.S., I will be liable for sales and use tax, interest, and penalties due on the purchase price of the items.
I further understand that when any person fraudulently issues, for the purpose of evading tax, a certificate or statement in writing to a vendor or to any agent of the state in which he or she claims exemption from the sales tax, such person, in addition to being liable for payment of the tax plus a mandatory penalty of 200% of the tax, will be liable for fine and punishment provided by law for conviction of a felony of the third degree, as provided in Section 775.082, 775.083, or 775.084, F.S.
Under penalties of perjury, I declare that I have read the foregoing certificate and that the facts stated in it are true.
______________________________________________________________________________
Purchaser's Name and Title (Print or Type)
______________________________________________________________________________
Purchaser's Address
______________________________________________________________________________
Signature
______________________________________________________________________________
Date
Fla. Admin. Code Ann. R. 12AER23-4
Rulemaking Authority 212.18(2), 213.06(1) FS., s. 49, Ch. 2023-157 LOF. 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., s. 24, Ch. 2023-157, LOF.