See the details of legislation that went into effect July 1st that created the Farm Tax Exempt Agricultural Materials Card, or TEAM Card.

July 1st saw the enactment of Senate Bill 1164 / House Bill 1279, which affects a number of items regulated by the Florida Department of Agriculture and Consumer Services (FDACS), according to a UF/IFAS blog. One important thing the legislation does is create the Farm Tax Exempt Agricultural Materials Card, or TEAM Card. Such cards will “allow farmers to carry a card to provide to retail establishments proof of agricultural sales tax exemption.” Explore the details below.

TEAM Card Details

According to the UF/IFAS blog, the TEAM card will cover:

  1. “The primary purpose of the TEAM card will be to allow farmers to claim applicable sales tax exemptions in lieu of certificates or affidavits.  Many of these exemptions are not new, the card just makes transactions with retailers much smoother than keeping copies of documents in your glove box to educate people of the tax exempt status for each specific kind of products.”
  2. “Fencing and processing facility supplies will be covered by the new Farm TEAM card.    As of July 1, 2023, specific products now included in agricultural tax exemption include:
    • Fencing, lumber, posts, fence wire, and panels.
    • Electric fencing supplies were also included in the updated law:  Energizers and fence chargers, electric fence wire, tape or rope, ground rods, connector clamps, and insulators.
    • Even premixed concrete for posts, nails, screws staples, and hinges for gates.”
  3. “Older tax exemptions will also be covered by the new Farm TEAM card.  The following are examples of Florida agricultural sales tax exemptions approved by the legislature in previous years.  (Florida Farm Bureau provides a complete list, along with links to the Department of Revenue’s Exemption Certificates.)
    • Animal and Aquaculture Health Products
    • Off-road (dyed) diesel fuel
    • Electricity Used for Agricultural Purposes
    • Trailers Used in Agricultural Production
    • Fertilizers, Insecticides, Fungicides, Pesticides and Herbicides used for Commercial Production
    • Power Farm Equipment – Accessory Parts, Accessories, Repairs & Equipment Used Through the Storage Phase of Production
    • Seedlings, Cuttings & Plants Used to Produce Food for Human Consumption”

FDACS will begin accepting applications for the cards on January 1st, 2024.

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