Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes (Ch. 12A-1; Department of Agriculture and Consumer Services)
Fla. Admin. Code R. 12A-1.087
Florida Administrative Code
Rule: 12A-1.087
Rule Title: Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes
Department:
DEPARTMENT OF REVENUE
Division:
Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax
Chapter:
SALES AND USE TAX
Latest version of the final adopted rule presented in Florida Administrative Code (FAC):
Effective Date:
1/1/2024
History Notes:
Rulemaking Authority 212.18(2) , 213.06(1) FS. Law Implemented 212.02(14)(c) , (30), (31), (32), 212.05(1) , 212.0501 , 212.06(1) , 212.08(3) , (5)(a), (e), (7)(iii) FS. History–New 10-7-68, Amended 1-7-70, 6-16-72, 10-18-78, 7-20-82, 4-12-84, Formerly 12A-1.87, Amended 12-13-88, 3-1-00, 6-19-01, 9-15-08, 1-17-13, 1-11-16, 1-10-17, 1-17-18, 1-8-19, 12-12-19, 10-26-22, 1-1-24, Technical Change 6-8-26.
References in this version:
No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section
Description
Publish
Date
Correction
12A-1.005
......
Admissions, Detective, Burglar Protection, and Other Protection Services, Licensed Practitioners; Drugs, Medical Products and Supplies, Occasional or Isolated Sales or Transactions Involving Tangible ....
6/8/2026
Vol. 52/110
Final
12A-1.087
Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes
Effective:
01/01/2024
Proposed
12A-1.001
......
The purpose of the proposed amendments to Rule 12A-1.001, F.A.C. (Specific Exemptions), is to remove the unnecessary provision that the exemption in s. 212.08(7)(x), F.S., for certain sporting equipment brought into Florida ....
9/19/2023
Vol. 49/182
Public Meeting
12A-1.001
......
Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of the rules and approval to file and ....
September 18, 2023, during a regular meeting of the Governor ....
Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
9/12/2023
Vol. 49/177
Development
12A-1.0092
......
The purpose of the proposed amendments to Rule 12A-1.0092, F.A.C., is to incorporate the exemption in s. 212.08(7)(uuu), F.S., for the sale of private investigations services by a small private investigative agency to a ....
6/30/2023
Vol. 49/127
Final
12A-1.087
Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes
Effective:
10/26/2022
Proposed
12A-1.005
......
The purpose of this rulemaking is to implement the following law changes:
•
Section 212.04(2)(a)5., F.S., provides for an exemption from tax for admissions to certain professional or collegiate sporting events.
Section ....
8/24/2022
Vol. 48/165
Public Meeting
12A-1.005
......
Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file ....
August 23, 2022, during a regular meeting of the Governor and ....
Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
8/12/2022
Vol. 48/157
Development
12A-1.005
......
The purpose of the proposed amendments to Rule 12A-1.005 (Admissions) is to amend exemptions from tax for admissions to certain professional or collegiate sporting events, as provided by
section 19 of
Chapter 2022-97, L.O.F. ....
7/12/2022
Vol. 48/134
Final
12A-1.087
Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes
Effective:
12/12/2019
Proposed
12A-1.070
......
Section 5,
Chapter 2019-42, L.O.F., reduced the state sales tax rate for leases of real property from 5.7% to 5.5%. The purpose of the proposed amendment to Rule 12A-1.070, F.A.C., is to adjust the state sales tax rate reflected ....
9/25/2019
Vol. 45/187
Public Meeting
12A-1.070
......
Approval to publish a Notice of Proposed Rule for the following rules:
12A-1.070, Leases and Licenses of Real Property; Storage of Boats and ....
September 24, 2019, during a regular meeting of the Governor ....
Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
9/16/2019
Vol. 45/180
Development
12A-1.070
......
Section 5,
Chapter 2019-42, L.O.F., reduced the state sales tax rate for leases of real property from 5.7% to 5.5%. The purpose of the proposed amendment to Rule 12A-1.070, F.A.C., is to adjust the state sales tax rate reflected ....
8/21/2019
Vol. 45/163
Final
12A-1.087
Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes
Effective:
01/08/2019
Change
12A-1.087
Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes
11/6/2018
Vol. 44/217
Proposed
12A-1.0143
......
The repeal of Rule 12A-1.043, F.A.C., is necessary due to obsolescence. Changes to Rules 12A-1.070, 12A-1.087, and 12A-1.097, F.A.C., are necessary to implement statutory changes.
9/14/2018
Vol. 44/180
Development
12A-1.0143
......
Section 288.1083, F.S., previously provided for a refund of tax to certain manufacturing and spaceport entities under an investment incentive program. This program expired July 1, 2013, and taxpayers are no longer eligible ....
7/2/2018
Vol. 44/128
Final
12A-1.087
Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes
Effective:
01/17/2018
Proposed
12A-1.087
The purpose of the proposed amendments to Rule 12A-1.087, F.A.C., is to incorporate legislative changes in
Section 212.08(5)(a), F.S., provided by
Section 26,
Chapter 2017-36, Laws of Florida. The new exemption created ....
10/18/2017
Vol. 43/202
Public Meeting
12A-1.004
......
Approval to publish a Notice of Proposed Rulemaking for the following rules:
Rule 12A-1.004 Sales Tax Brackets
Rule 12A-1.005 Admissions
Rule ....
October 17, 2017, 8:00 a.m.
Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
10/10/2017
Vol. 43/196
Development
12A-1.087
The purpose of the proposed amendments to Rule 12A-1.087, F.A.C., is to incorporate legislative changes in
Section 212.08(5)(a), F.S., provided by
Section 26,
Chapter 2017-36, Laws of Florida. The new exemption created ....
9/5/2017
Vol. 43/172
Final
12A-1.087
Exemption for Power Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes
Effective:
01/10/2017
Change
12A-1.087
Exemption for Power Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes
11/17/2016
Vol. 42/224
Proposed
12A-1.087
The purpose of the proposed amendments to Rule 12A-1.087, F.A.C., is to incorporate legislative changes in
Section 12,
Chapter 2016-220, Laws of Florida. The new exemption created in that
section allows for the exempt sale ....
10/26/2016
Vol. 42/209
Development
12A-1.087
The purpose of the proposed amendments to Rule 12A-1.087, F.A.C., is to incorporate legislative changes in
Section 12,
Chapter 2016-220, Laws of Florida. The new exemption created in that
section allows for the exempt sale ....
9/7/2016
Vol. 42/174
Final
12A-1.087
Exemption for Power Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes
Effective:
01/11/2016
Change
12A-1.087
Exemption for Power Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes
11/20/2015
Vol. 41/226
Proposed
12A-1.087
The purpose of the proposed amendments to Rule 12A-1.087, F.A.C. (Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes), ....
10/29/2015
Vol. 41/211
Development
12A-1.087
The purpose of the proposed amendments to Rule 12A-1.087, F.A.C. (Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes), ....
9/22/2015
Vol. 41/184
Final
12A-1.087
Exemption for Power Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes
Effective:
01/17/2013
Proposed
12A-1.005
......
The purpose of the proposed amendments to Rule 12A-1.005, F.A.C. (Admissions), is to provide that charges for individuals traveling in air commerce are not subject to the tax imposed on admissions.
Effective July 1, 2012, ....
9/28/2012
Vol. 38/39
Development
12A-1.005
......
The purpose of the proposed amendments to Rule 12A-1.005, F.A.C. (Admissions), is to provide that charges for individuals traveling in air commerce, such as skydiving, helicopter, or untethered hot air balloon rides, are ....
7/20/2012
Vol. 38/29
Final
12A-1.087
Exemption for Power Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes
Effective:
09/15/2008
Public Meeting
12A-1.043
......
The Department of Revenue announces that the following public meetings that were originally scheduled during the regular meeting of the Governor ....
August 12, 2008, during a regular meeting of the Governor and ....
Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
7/25/2008
Vol. 34/30
Public Hearing
12A-1.053
......
Approval of the proposed amendments to Rule 12A-1.053, F.A.C. (Electric Power and Energy), and Rule 12A-1.087, F.A.C. (Exemption for Power Farm ....
July 29, 2008, during a regular meeting of the Governor and ....
Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
7/3/2008
Vol. 34/27
Proposed
12A-1.053
......
The purpose of the proposed amendments to Rule 12A-1.053, Florida Administrative Code (F.A.C.), Electric Power and Energy, is to provide that provisions for the exemption provided by
Section 19,
Chapter 2006-289, Laws of ....
4/11/2008
Vol. 34/15
Development
12A-1.053
......
The purpose of the proposed amendments to Rule 12A-1.053, F.A.C. (Electric Power and Energy), is to provide that provisions for the exemption for electricity used for the production or processing of agricultural farm products ....
8/10/2007
Vol. 33/32
Final
12A-1.087
Partial Exemption for Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes
Effective:
06/19/2001