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TIP #98(A)1-15 SUP
Date Issued: 08/14/98

Special Notice

Recently, we mailed you a TIP (Tax Information Publication).  It was numbered 98(A)1-15 and was titled Changes in Sales and Use Tax Exemptions for Agriculture Industry.

Since that mailing, the Department has received several inquiries from nurserymen as to whether their sale of ornamental nursery stock is taxable since they are included in the definition of  farmer.   The answer is: the sale of ornamental nursery stock sold by the producer directly to the consumer is taxable.  Section 212.07(5), F.S. is clear about this taxability.

Our explanation of these new exemptions was apparently confusing to some. We apologize and hope this notice has answered your questions.

For More Information

References:

TIP 98(A)1-15  s. 212.07(5), F.S.
Rule 12A-1.048(2) and (8), F.A.C.