Source: FDACS December 19, 2023 Press Release and Florida Farm Tax Exempt Agricultural Materials (TEAM) Card website
Florida Commissioner of Agriculture Wilton Simpson announced that farmers and ranchers can apply for the Florida Farm Tax Exempt Agricultural Materials (TEAM) Card beginning January 1, 2024, to use for sales-tax-exempt purchases of agricultural materials. The plastic wallet-sized Florida Farm TEAM Card is a physical alternative to the paper exemption certificates. The Florida Department of Revenue will begin accepting online and mailed applications for the Florida Farm TEAM Card in January 2024.
“I am pleased to make this exciting announcement that will help to alleviate administrative burdens felt by farmers and agricultural retailers in Florida, allowing them to focus more on the crucial work of feeding our state and nation,” said Commissioner Wilton Simpson. “The Florida Farm TEAM Card serves as an invaluable tool for simplifying the process of claiming sales tax exemptions on agricultural materials and is a win for those who keep clothes on our back, food on our shelves, and our economy thriving.”
Farmers who wish to apply for or learn more about the Florida Farm TEAM Card can visit: fdacs.gov/FarmTEAM.
Commissioner Simpson praised the creation of the Florida Farm TEAM Card, through the passage of Florida Senate Bill 1164 during the Regular 2023 Florida Legislative Session, aimed at modernizing and reducing the burden of the current practice of submitting a paper form for every tax-exempt purchase of agricultural materials. The Florida Farm TEAM Card, a free alternative to agricultural producers, will help to make Florida a more farmer friendly state to purchase needed agricultural supplies and goods.
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Agricultural Tax Exemptions using the Florida Farm TEAM Card
Equipment and Tools
- Farm trailers for exclusive use in agricultural production or to transport farm products from his or her farm to the place where the farmer transfers ownership of the farm products to another.
- Irrigation equipment, including replacement parts and accessories, for use exclusively on a farm or in a forest in the agricultural production of crops or products produced by the agricultural industries included in sections 570.02(1) and 581.217, F.S.; or for fire prevention and suppression in connection with such crops. (The exemption also applies to leases and rentals of irrigation equipment.)
- Power farm equipment, including replacement parts and accessories, for use exclusively on a farm or in a forest in the agricultural production of crops or products produced by the agricultural industries included in sections 570.02(1) and 581.217, F.S.; or for fire prevention and suppression in connection with such crops. (The exemption also applies to leases and rentals of power farm equipment.)
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Fuel and Electricity
- Butane gas, propane gas, natural gas and all other forms of liquefied petroleum gasses:
- for use in any tractor, vehicle, or other farm equipment which is used exclusively on a farm or for processing farm products on the farm.
- for use in any tractor, vehicle, or other farm equipment that is used directly or indirectly for the production, packing, or processing of aquacultural products as defined in section 597.0015, F.S.
- for use transporting bees by water and operating equipment used in the apiary of a beekeeper.
- Electricity used directly or indirectly for production, packing, or processing of agricultural products on the farm inclusive of the raising of aquaculture products as defined in Section 597.0015, F.S., or used directly or indirectly in a packinghouse. This exemption applies only if the electricity used for the exempt purposes is separately metered. “Packinghouse” refers to any building or structure where fruits, vegetables, or meat from cattle or hogs or fish is packed or otherwise prepared for market or shipment in fresh form for wholesale distribution.
- Generators purchased, rented or leased for exclusive use on a poultry farm.
- Liquefied petroleum gas or other fuel used to heat a structure in which started pullets or broilers are raised.
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Feed, Seed and Stock
- Feed for poultry, ostriches and livestock, including aquaculture, racehorses and dairy cows.
- Field, garden and flower seeds (these can be purchased tax exempt without presenting an exemption certificate or team card).
- Nursery stock, seedlings, cuttings or other propagative material for growing stock.
- Seedlings, cuttings, and plants for producing food for human consumption.
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Materials and Products
- Aquaculture health products for use by aquaculture producers, as defined in Section 597.0015, F.S., with the purpose to prevent or treat fungi, bacteria, and parasitic diseases.
- Animal health products that are administered to, applied to, or consumed by livestock or poultry with the purpose to alleviate pain, cure or prevent sickness, disease, or suffering.
- Animal Health Products include, but are not limited, to antiseptics, absorbent cotton, gauze for bandages, lotions, vaccines, vitamins, and worm remedies.
- Cellophane wrappers, glue for tin and glass (apiarists), mailing cases for honey, shipping cases, window cartons, and bailing wire and tine used for bailing hay, used by a farmer to contain, produce, or process an agricultural commodity.
- Cloth, plastic, and other similar materials used for shade, mulch, or protection from frost or insects on a farm.
- Disinfectants, fertilizers, insecticides, pesticides, herbicides, fungicides, and weed killers:
- used for application on crops or in groves (including commercial nurseries and home vegetable gardens.
- used in dairy barns or on poultry farms for the purpose of protecting poultry or livestock.
- used directly on poultry or livestock.
- Fertilizers include peat, topsoil, sand used for rooting purposes, peatmoss, compost, and manure, but not fill dirt.
- Fencing materials, including wooden and electric fencing and corral panels, used to construct or repair permanent or temporary fencing used to contain cattle.
- 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.).
- Portable containers, or movable receptacles in which portable containers are placed, used for processing farm products.
- Stakes used by a farmer to support plants during agricultural production.
Additional information on agricultural sales tax exemptions can be found in Section 212.08, F.S.
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The FDACS website with answers to frequently asked questions about the new Florida Team Card program can be accessed by using the following link:
Florida Team Card website
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Apply for a FARM Teamusing the following link. Know that the very first time you log in you will have to create an account with the Florida Department of Revenue, which requires an email address and password.
Florida TEAM Card Application portal
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Download the Printer friendly (PDF) brochure to present to local ag supply and equipment dealers that shares the tax exemptions covered by the new Team Cards.
Florida Agriculture Sales Tax Exemption Brochure
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