Rule: 12A-1.087 Prev   Up   Next

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    Add to MyFLRules Favorites
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Division: Sales and Use Tax
Chapter: SALES AND USE TAX

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

VIEW_RULE 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)(jjj), 212.085 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.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12A-1.087
Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes 27861715 Effective:
01/01/2024
View Text Final
12A-1.087
Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes 26395560 Effective:
10/26/2022
View Text Final
12A-1.087
Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes 22726632 Effective:
12/12/2019
View Text Final
12A-1.087
Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes 21292293 Effective:
01/08/2019
View Text Final
12A-1.087
Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes 19910528 Effective:
01/17/2018
View Text Final
12A-1.087
Exemption for Power Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes 18420511 Effective:
01/10/2017
View Text Final
12A-1.087
Exemption for Power Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes 16948730 Effective:
01/11/2016
View Text Final
12A-1.087
Exemption for Power Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes 12455593 Effective:
01/17/2013
View Text Final
12A-1.087
Exemption for Power Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes 6117128 Effective:
09/15/2008
View Text Final
12A-1.087
Partial Exemption for Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes 1279253 Effective:
06/19/2001