Florida Proposed Rules
| Rule Number: Rule Title |
| 12A-1.097 | Public Use Forms |
| 12A-1.116 | Florida Farm Tax Exempt Agricultural Materials Card |
|
| Next Step: | At the December 19, 2023, meeting, the Governor and Cabinet approved the publication of the Notice of Proposed Rulemaking and subsequent adoption of the
proposed rule if the substance of the proposed rule [including materials incorporated by reference, if any] remained unchanged upon reaching the date applicable to filing for final adoption pursuant to s. 120.54(3)(e)2., F.S.
No substantive changes were made to this rule and the Department filed this rule for certification with the Department of State on January 22, 2024. This rule will go into effect on February 11, 2024. |
|
Form:
|
DR-1 TEAM: Application for a Florida Farm Tax
Exempt Agriculture Materials Card
|
| Final Language: | February 11, 2024 |
| Certification Package: | January 22, 2024 |
| Certification Letter to JAPC: | January 11, 2024 |
| Hearing Information: | January 11, 2024 (Canceled, No Request) |
| Package Filed with JAPC: | December 20, 2023 |
| Notice of Proposed Rule: | December 20, 2023 (Vol. 49, No. 245) |
| Cabinet Meeting for Hearing: | December 19, 2023 |
| Notice of Public Meeting - Cabinet for Hearing | December 8, 2023 (Vol. 49, No. 237) |
| Workshop Information: | November 2, 2023 |
| Draft Rule Language: | November 2, 2023 |
| Notice of Rule Development: | October 19, 2023 (Vol. 49, No. 204) |
Purpose:
Section 1 of Chapter 2023-154, Laws of Florida (L.O.F.), creates a process by which a farmer whose property meets certain requirements may apply to the
Department of Revenue for a Florida Farm Tax Exempt Agricultural Materials (TEAM) Card. The purpose of new rule 12A-1.116, F.A.C. (Florida Farm Tax Exempt
Agricultural Materials Card), is to provide guidance to taxpayers regarding eligibility criteria and application process to obtain a TEAM Card, as well as the
methods a selling dealer may document an exempt sale to a purchaser who has been issued a TEAM Card. The purpose of amending Rule 12A-1.097, F.A.C., is for
the new application form by which a farmer whose property meets certain requirements may apply to the Department of Revenue for a TEAM Card.
