(d) Cultivating means the nurturing or the fostering of growth of an agricultural crop or product, including the elimination of weeds. Such products do not include organisms harvested from the wild for depuration, wet storage, or relay for purification. (c) Aquaculture products, as defined in section 597.0015(3), F.S., means aquatic organisms and any product derived from aquatic organisms that are owned and propagated, grown, or produced under controlled conditions. (b) Agricultural production, as defined in section 212.02(32), F.S., means the production of plants and animals useful to humans, including the preparation, planting, cultivating, or harvesting of these products or any other practices necessary to accomplish production through the harvest phase, including storage of raw products on a farm, and includes aquaculture, horticulture, floriculture, viticulture, forestry, dairy, livestock, poultry, bees, and any and all forms of farm products and farm production. (a) Agricultural industries, as defined in sections 570.02(1) and 581.217, F.S., include aquaculture, horticulture, floriculture, viticulture, forestry, dairy, livestock, poultry, bees, and any and all forms of farm products and farm production. (2) For purposes of this rule, the following definitions will apply: The format of a suggested certificate is contained in subsection (10) of this rule. (b) The exemption will not be allowed unless the purchaser furnishes the seller a written certificate that the purchased items qualify for the exemption under section 212.08(3), F.S. This exemption is not forfeited by moving qualifying power farm equipment between farms or forests. Power farm equipment that is not purchased, leased, or rented for exclusive use in the agricultural production of agricultural products, or for fire prevention or suppression work with respect to such crops or products, does not qualify for exemption. To qualify for this exemption, the power farm equipment or irrigation equipment must be used exclusively on a farm or in a forest 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 for fire prevention and suppression work with respect to such crops or products. (a) The sale, rental, lease, use, consumption, repair, including the sale of replacement parts and accessories, or storage for use of power farm equipment or irrigation equipment is exempt. Exemption for Power Farm Equipment Electricity Used for Certain Agricultural Purposes Suggested Exemption Certificate for Items Used for Agricultural Purposes
0 Comments
Leave a Reply. |
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |