BY LUKE HARLOW
UF/IFAS Bradford County Extension
Farming has always been a rewarding yet costly lifestyle. There is an innate satisfaction in successfully growing food and harvesting the fruits of one’s labor. However, this joy comes at a price, encompassing purchase of equipment, tools, and various input costs to maintain crop health, as well as fencing to protect crops from wildlife, and the ongoing maintenance of tools.
The list seems endless and ever-growing. However, there has been a silver lining: in the state of Florida, most of these essential items are designated as sales tax-exempt, saving money for agriculture-classified farmers and ranchers. This saved money can be redirected toward their home and loved ones.
Until recently, farmers had to follow a cumbersome process to obtain this sales tax exemption. They had to provide retailers and sellers with various forms depending on the purchased item, classified under Florida Statute, Chapter 212. This process, in place for years, required farmers to keep and provide different forms for machinery, fertilizers, containers, fencing, and other agricultural necessities.
In 2023, Florida Senate Bill 1164 was passed to simplify and streamline this process for farmers and ranchers.
Starting Jan. 1, 2024, applications will be accepted through the Florida Department of Agriculture and Consumer Services to obtain this new form: an identification card named the Farm Tax Exempt Agricultural Material (TEAM) Card. This new approach eliminates the need for various forms, replacing them with a single, convenient plastic wallet-sized card for identification when purchasing any classified sale tax-exempt items.
The application process for these new cards will begin on Jan. 1, 2024. Farmers and ranchers are eligible if their property is classified as agricultural under Florida Statute, Section 193.461, or if they have implemented agricultural best management practices adopted by the Florida Department of Agriculture and Consumer Services pursuant to Section 403.067(7)(c)2.
While the old forms will still be accepted, this new system allows farmers and ranchers to streamline the process of obtaining the necessary equipment and items for the success of their harvests.
Any interested farmers can visit the Department of Agriculture’s website to learn more at: www.fdacs.gov/farmteam.
