Which fencing, farm equipment, trailers, and farm-electricity purchases were exempt, and what documentation did Florida require?

Plain-English summary

Florida exempted fencing materials that were incorporated into and became component parts of permanent or temporary farm fencing, provided the purchaser supplied adequate exemption documentation. Examples included wood, metal, composite and plastic materials, wire and tensioners, gates, energized fencing systems, head catches, squeeze chutes, parting gates, and loading chutes. Specialty tools were taxable as fencing items, although some powered items could qualify separately as power farm equipment.

Equipment meeting the statutory definition of power farm equipment was exempt with documentation. The ruling classified feeder wagons, certain powered dispensers, auger silos, qualifying loaders, skid steers, grinder heads, diggers, and agricultural spreaders as exempt, while listing gravity hoppers, bunk feeders, hay rings, mineral feeders, creep feeders, and ordinary water troughs as taxable.

Qualifying trailer purchases were exempt when used exclusively in agricultural production or to move farm products to the place where ownership transferred. Rentals of trailers required to be licensed as motor vehicles under Chapter 320 were taxable.

Separately metered electricity used for agricultural production, packing, or processing qualified, including qualifying packinghouse use. Electricity for a retail-sales area did not. The purchaser had to give the utility an exemption certificate.

What this means for you

The exemption followed function and documentation, not the item's general association with farming. A component built into fencing could be exempt while a tool used to install it remained taxable. Powered equipment had to meet the power-farm-equipment definition, and mixed electricity use had to be separately metered.

A selling dealer generally needed one certificate for continuing sales to the same purchaser for the stated exempt purpose. The ruling says a farmer could instead present a Florida farm TEAM card, and that the TEAM card, certificate, or affidavit expired five years after issuance.

Common questions

Were fencing materials exempt? Yes, when incorporated into qualifying farm fencing and supported by proper documentation.

Were all feeders and farm-related items exempt? No. The ruling classified several unpowered feeders, troughs, and similar items as taxable while exempting qualifying powered equipment.

Were farm trailers exempt? Qualifying purchases were exempt. Rentals of trailers required to be licensed as motor vehicles were taxable.

Was farm electricity exempt? Qualifying production, packing, or processing electricity was exempt if separately metered from retail or other nonexempt use and supported by a certificate.

How often was documentation required? One certificate could support later sales for the same exempt purpose, but the TEAM card, certificate, or affidavit expired after five years.

Citations and references

• Fla. Stat. § 193.461.
• Fla. Stat. §§ 212.02, 212.05, 212.08, and 212.084(4).
• Fla. Admin. Code r. 12A-1.087.

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 23A-023

Original ruling text

QUESTIONS:
1) Are purchases of certain fencing items, described below, exempt from Florida sales and use
tax?
2) Are purchases of certain power farm equipment, described below, exempt from Florida sales
and use tax?
3) Whether the purchase and/or rental of trailers and equipment are exempt from Florida sales
and use tax?
4) Whether electricity purchased for use on a farm is exempt from Florida sales and use tax?
5) How often must the exemption documentation be provided to vendors to validate that
certain items are exempt from Florida sales and use tax?
6) Can a valid Florida exemption certificate or a Florida Farm Tax Exempt Agricultural Materials
(“TEAM”) card be presented to exempt a transaction from Florida sales and use tax?
ANSWERS:
1) The purchases of fencing items that are: a) used to construct or repair permanent or
temporary fencing; b) incorporated into and become a component part of the constructed or
repaired fencing; and c) supported with adequate exemption documentation would be
exempt from Florida sales and use tax.
2) The purchase of items meeting the definition of power farm equipment and are adequately
supported with exemption documentation would be exempt from Florida sales and use tax.
3) Trailers that are purchased by a farmer for exclusive use in agricultural production or to
transport farm products from his or her farm to the place where the farmer transfers
ownership of the farm product to another are exempt from Florida sales and use tax as long
as the purchase is adequately supported with exemption documentation. Trailers that are
required to be licensed as a motor vehicle under Chapter 320, F.S., are not exempt when
rented.
4) Taxpayer’s purchases of electricity used directly or indirectly for the production or processing
of
on a farm are exempt from sales tax. Electricity used for the packing of
on a
farm and electricity used in a packinghouse for the production, packing, or processing of
including packinghouses that are not located on a farm are exempt from Florida sales
and use tax. This exemption does not apply to electricity used in buildings or structures
where
are sold at retail. The exemption only applies if the electricity is separately
metered from any electricity used for purposes other than production, packing or processing
(such as in a retail facility), or other non-exempt use.
5) The selling dealer is only required to obtain one certificate for sales made for the purposes
indicated on the certificate and is not required to obtain an exemption certificate for
subsequent sales made to the same purchaser for the exempt purpose indicated on the
exemption certificate. Both the Florida farm TEAM card and exemption certificate or affidavit
fall under the provisions of s. 212.084(4), F.S., which provides that the Florida farm TEAM
card or exemption certificate or affidavit expires 5 years after the date of issuance.
6) A farmer may present a Florida farm TEAM card to a selling dealer or an exemption certificate
or affidavit to the selling dealer.

Technical Assistance Advisement
December 01, 2023
Page 2

December 01, 2023

Via Email:

Re:

Technical Assistance Advisement – 23A-023
(“Taxpayer”)
Sales and Use Tax – Agricultural Exemptions
Sections 193.461, 212.02, 212.05, 212.055, 212.08, and 212.084, Florida Statutes - (“F.S.”)
Rule 12A-1.087, Florida Administrative Code - (“F.A.C.”)
BP #:

Dear

,

This is in response to your letter dated,
, requesting this Department’s issuance of a
Technical Assistance Advisement (“TAA”) pursuant to Section(s.) 213.22, F.S., and Rule Chapter 1211 F.A.C, Florida Administrative Code, regarding the matter discussed below. Your request has been
carefully examined, and the Department finds it to be in compliance with the requisite criteria set
forth in Chapter 12-11, F.A.C. This response to your request constitutes a TAA and is issued to you
under the authority of s. 213.22, F.S.
REQUESTED ADVISEMENTS
1) Are purchases of certain fencing items, described below, exempt from Florida sales and use
tax?
2) Are purchases of certain power farm equipment, described below, exempt from Florida sales
and use tax?
3) Whether the purchase and/or rental of trailers and equipment are exempt from Florida sales
and use tax?
4) Whether electricity purchased for use on a farm is exempt from Florida sales and use tax?
5) How often must the exemption documentation be provided to vendors to validate that
certain items are exempt from Florida sales and use tax?
6) Can a valid Florida exemption certificate or a Florida Farm Tax Exempt Agricultural Materials
(“TEAM”) card be presented to exempt a transaction from Florida sales and use tax?
FACTS
Taxpayer is an
for
. The
their land. All lands used in agricultural operations to

engage in agricultural operations on
are classified as agricultural lands

Technical Assistance Advisement
December 01, 2023
Page 3

under s. 193.461, F.S. As part of the process for
pieces of fencing.

, the

will buy certain

Fencing:
The items purchased encompassing the fencing category are as follows:

1. Wood fencing materials
2. Fencing materials encompassing steel pipe, copper, poly, composite, and plastic. The poly or
   composite portions consist of a synthetic or fiberglass composition, as well as potentially
   other materials.
3. Wire fencing, including tensioners and tighteners
   4.
   – Doesn’t appear to be a fencing item as it has
   . See Power Farm Equipment and Trailers Discussion
   5.
4. Numerous types of gates used to confine
   7.
   8.
5. Energized fencing systems used for perimeter, interior, and rotational grazing pastures
6. Gate accessories, such as automatic opening equipment
7. Head catches and squeeze chutes
8. Parting gates
9. Loading chutes
10. Fencing specialty tools, such as fence pliers, staple pliers, fence staple guns, wire joining and
    stretching bars, hand post pounder, electric fence test tools, hammers, post hole diggers,
    crimping tool, power post hole diggers/augers, front end loaders, skid steers, and grinder
    mulcher heads.
    Power Farm Equipment and Trailers
    Also purchased or rented are equipment, including replacement parts and accessories, used
    exclusively on a farm. The farms are engaged in the agricultural production of crops or
    agricultural products produced, including
    . Some of the equipment is moving equipment
    containing within itself the means for its own propulsion or power. The equipment is also
    stationery equipment dependent upon an external power source to perform its functions.
    Additional equipment is used in agricultural production or to transport farm products from the
    farm to where the farmer transfers ownership of the farm products to another. Example of items
    falling within power farm equipment and trailers are as follows:
    1.
    2.
    3.
    4.
    5.
    6.

Feeder wagons
Feed gravity hoppers
Feed silo, including gravity and auger
An ATV (All-Terrain Vehicle) bunk storage feeder dispensers
Bunk feeders
Hay rings

Technical Assistance Advisement
December 01, 2023
Page 4

7. Mineral feeders, huts, and houses
8. Creep Feeders
9. Water troughs
10. Water trough float valves
11. Purchase of new or used trailers used exclusively in agricultural production which may
    also be used to transport the farmer’s farm equipment, or products to market
12. Purchase or rental of new or used power equipment, including replacement parts
13. Rental or purchase of trailers used exclusively in agricultural production which may also
    be used to transport the farmer’s farm equipment or products to market
14. Rental of trailers used exclusively in agricultural production which may also be used to
    transport the farmer’s farm equipment, or products to market if attached to a rancher’s
    vehicle operated by rancher or his employee
15. Rental of tractor pulled fertilizer spreaders including chicken, litter, and lime
16. Rental of tractor pulled manure spreaders
17. Rental of hay trailer wagon
18. Front end loaders
19. Skid steers
20. Grinder mulcher head
21. Diggers/augers for fence post installation
22. Electric source, generator, solar and batteries, ground systems, and insulators
23. Generators on ranches
    24.
    25.
    Electricity
    Taxpayer’s members also use electricity for agricultural production purposes. The electricity used for
    this purpose is believed to be separately metered by the members.
    Exemption Documentation
    Taxpayer’s members plan to provide an exemption certificate or TEAM card to the retailer to exempt
    the transaction from sales and use tax.
    LAW AND DISCUSSION
    Unless a specific exemption applies, s. 212.05, F.S., provides it is the legislative intent that every
    person is exercising a taxable privilege that engages in the business of selling tangible personal
    property at retail in this state. For exercising such a privilege, a tax is levied on each taxable
    transaction or incident. The tax is due and payable at the rate of 6 percent, plus any applicable
    surtaxes imposed under s. 212.055, F.S., on the total consideration received for each item or article
    of tangible personal property when sold at retail in this state.
    No transactions shall be exempt from the tax imposed by Chapter 212, F.S., except those expressly
    exempt (See s. 212.08(13), F.S.).

Technical Assistance Advisement
December 01, 2023
Page 5

Florida courts have consistently held that exemptions must not be expanded beyond their express
terms and must be strictly and narrowly construed against the taxpayer. See Department of Revenue
v. Anderson, 403 So.2d 397 (Fla. 1981); State ex rel. Szabo Food Services, Inc. v. Dickinson, 286 So.2d
529 (Fla. 1973). See also Asphalt Pavers v. Dept. of Revenue, 584 So.2d 55 (Fla. 1st DCA 1991), at 57.
Chapter 2023-157, Section 24, Laws of Florida added the following exemption language regarding
fencing to s. 212.08(5)(a), F.S.:
There are exempt from the tax imposed by this chapter . . .
materials used to construct or repair permanent or temporary fencing used to
contain, confine, or process cattle, including gates and energized fencing systems,
used in agricultural operations on lands classified as agricultural lands under
s. 193.461;
This exemption is not allowed unless the purchaser or lessee signs a certificate stating that the item
to be exempted is for the exclusive use designated on the certificate.
This exemption became effective July 1, 2023. Materials used to construct or repair permanent or
temporary fencing means those materials that are incorporated into and become a component part
of the constructed or repaired fencing. A suggested exemption certificate for the purchase of
qualifying
fencing
materials
can
be
found
at
the
following
link:
https://floridarevenue.com/taxes/tips/Documents/TIP 23A01-15.pdf.
Section 212.08(3)(a), F.S., provides an exemption for the sale, rental, lease, consumption, repair, or
storage for use in this state of power farm equipment,1 including replacement parts and accessories,
used exclusively on a farm. This exemption is not forfeited by moving farm equipment between
farms. However, this exemption shall not be allowed unless the purchaser, renter, or lessee signs a
certificate stating that the farm equipment is to be used exclusively on a farm for agricultural
production2 as required by this subsection. A suggested exemption certificate is contained in Rule
12A-1.087(10), F.A.C.
Rule 12A-1.087(6)(a), F.A.C., provides that “power farm equipment does not include vehicles
(including vehicles without power, such as cattle trailers and log trailers) that are required to be
licensed as a motor vehicle under Chapter 320, F.S. However, a motor vehicle licensed as a “goat”
under Section 320.08(3)(d), F.S., is exempt.”

1

Section 212.02(30), F.S., defines “ power farm equipment” as “moving or stationary equipment that contains within
itself the means for its own propulsion or power and moving or stationary equipment that is dependent upon an
external power source to perform its functions.”
2 Section 212.02(32), F.S., defines “agricultural production” as “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. The
term includes . . . livestock . . . and any and all forms of farm products and farm production.”

Technical Assistance Advisement
December 01, 2023
Page 6

Section 212.08(3)(b), F.S., provides that “tax may not be imposed on the sales price for a trailer
purchased by a farmer for exclusive use in agricultural production or to transport farm products from
his or her farm to the place where the farmer transfers ownership of the farm products to another.
This exemption is not forfeited by using a trailer to transport the farmer’s farm equipment. The
exemption provided under this paragraph does not apply to the lease or rental of a trailer.”
Section 212.08(3)(c), F.S., provides that “the exemptions provided in paragraphs (a) and (b) are not
allowed unless the purchaser, renter, or lessee signs a certificate stating that the farm equipment is
to be used exclusively as required under this subsection. Possession by a seller, lessor, or other
dealer of a written certification by the purchaser, renter, or lessee certifying the purchaser’s,
renter’s, or lessee’s entitlement to an exemption permitted by this subsection relieves the seller
from the responsibility of collecting the tax on the nontaxable amounts, and the department shall
look solely to the purchaser for recovery of such tax if it determines that the purchaser was not
entitled to the exemption.”
Rule 12A-1.087(10)(c), F.S., provides that “the selling dealer is only required to obtain one certificate
for sales made for the purposes indicated on the certificate and is not required to obtain an
exemption certificate for subsequent sales made to the same purchaser for the exempt purpose
indicated on the exemption certificate.”
Rule 12A-1.087(10)(a), F.A.C., provides that any purchaser who purchases items for agricultural
purposes must issue an exemption certificate to the selling dealer in lieu of paying tax. The
exemption certificate must contain the purchaser’s name and address, the reason for which the use
of the item qualifies for exemption based on its use, and the signature of the purchaser or an
authorized representative of the purchaser.
Rule 12A-1.087(7)(a), F.A.C., provides that “generators, motors, and similar types of equipment used
exclusively as a power source on a farm . . . are exempt from tax.”
Section 212.08(5)(e)2., F.S., provides that electricity used directly or indirectly for the production or
processing of agricultural products on a farm3 is exempt from sales tax. Electricity used for the
packing of agricultural products on a farm and electricity used in a packinghouse for the production,
packing, or processing of agricultural products, including packinghouses that are not located on a
farm is exempt from Florida sales and use tax. “Packinghouse” means any building or structure where
fruits, vegetables, or meat from cattle or hogs are packed or otherwise prepared for market or
shipment in fresh form for wholesale distribution. The exemption does not apply to electricity used
in buildings or structures where agricultural products are sold at retail. The exemption only applies
if the electricity is separately metered from any electricity used for purposes other than production,
packing or processing (such as in a retail facility), or other non-exempt use.
To qualify for the exemption, the purchaser must furnish the utility provider with an exemption
certificate stating that the electricity will be used for the production, packing, or processing of
3

Rule 12A-1.087(9)(b), F.A.C., provides that “for purposes of this subsection, a farm means the land, building,
support facilities, machinery, and other appurtenances used in the production of farm or aquaculture products.”

Technical Assistance Advisement
December 01, 2023
Page 7

agricultural products on a farm or will be used in a packinghouse. In instances where the utility
provider accepts an exemption certificate in good faith, the Department will look to the purchaser
for any applicable tax, penalty, or interest due. Utility providers that currently have on record an
exemption certificate from the purchaser for electricity used in the production or processing of
agricultural products on a farm are not required to obtain a new certificate from the purchaser. A
suggested exemption certificate is contained in Rule 12A-1.087(9)(c), F.A.C.
Section 212.08(19), F.S. provides:
(19) FLORIDA TEAM CARD. –
(a) Notwithstanding any other law, a farmer whose property has been classified as
agricultural pursuant to s. 193.461 or who has implemented agricultural best
management practices adopted by the Department of Agriculture and Consumer
Services pursuant to s. 403.064(7)(c)2. may apply to the department for a Florida farm
tax exempt agricultural materials (TEAM) card to claim the applicable sales tax
exemption provided in this section. A farmer may present the Florida farm TEAM card
to a selling dealer in lieu of a certificate or affidavit otherwise required by this chapter.
(b) The Florida farm TEAM card is subject to the review and expiration provisions of s.
212.084.
(c) For items purchased tax exempt pursuant to this subsection, proof of acceptance by
a selling dealer of a Florida team TEAM card from a purchaser relieves the selling
dealer of the responsibility of collecting the tax on the sale of such items, and the
department shall look solely to the purchaser for recovery of the tax if it determines
that the purchaser was not entitled to the exemption.
(d) The department shall accept Florida farm TEAM card applications beginning on
January 1, 2024.
Section 212.084(4), F.S., provides that “each sales tax exemption certificate expires 5 years
after the date of issuance. Upon expiration, the certificate is subject to the review and
reissuance procedures provided by this section.”
Section 212.02(28), F.S., defines the term, “farmer,” as “a person who is directly engaged in the
business of producing . . . livestock. . . .4 The term includes . . .
. . . .”
CONCLUSION
I will restate the items presented for advisement and follow with whether the items are subject to
Florida sales and use tax (Taxable) or exempt from Florida sales and use tax (Exempt):

4

Section 212.02(29), F.S., defines “livestock” to include . . .

. . . raised for commercial purposes . . . .

Technical Assistance Advisement
December 01, 2023
Page 8

FENCING
If an item is deemed exempt below, it is under the premise that such item is incorporated into and
becomes a component part of the constructed or repaired fencing.

1. Wood fencing materials - Exempt
2. Fencing materials encompassing steel pipe, copper, poly, composite, and plastic. The poly or
   composite portions consist of a synthetic or fiberglass composition, as well as potentially
   other materials. - Exempt
3. Wire fencing, including tensioners and tighteners - Exempt
   4.
   – Not Applicable
   5.
   - Exempt
4. Numerous types of gates used to confine
   - Exempt
   7.
   - Exempt
   8.
   – Exempt
5. Energized fencing systems used for perimeter, interior, and rotational grazing pastures Exempt
6. Gate accessories, such as automatic opening equipment - Exempt
7. Head catches and squeeze chutes - Exempt
8. Parting gates - Exempt
9. Loading chutes - Exempt
10. Fencing specialty tools, such as fence pliers, staple pliers, fence staple guns, wire joining and
    stretching bars, hand post pounder, electric fence test tools, hammers, post hole diggers,
    crimping tool, power post hole diggers/augers, front end loaders, skid steers, and grinder
    mulcher heads. – Taxable as “fencing” items. Please refer to power farm equipment below,
    as some items may be exempt as power farm equipment.
    POWER FARM EQUIPMENT AND TRAILERS
11. Feeder wagons - Exempt
12. Feed gravity hoppers – Taxable
13. Feed silo, including gravity (Taxable) and auger (Exempt)
14. An ATV (All-Terrain Vehicle) bunk storage feeder dispensers - Exempt
15. Bunk feeders - Taxable
16. Hay rings - Taxable
17. Mineral feeders, huts, and houses - Taxable
18. Creep Feeders - Taxable
19. Water troughs - Taxable
20. Water trough float valves – Exempt if with a pump
21. Purchase of new or used trailers used exclusively in agricultural production which may also
    be used to transport the farmer’s farm equipment, or products to market - Exempt
22. Purchase or rental of new or used power equipment, including replacement parts – Exempt
    if it meets the definition of power farm equipment
23. Rental or purchase of trailers used exclusively in agricultural production which may also be
    used to transport the farmer’s farm equipment or products to market – Purchase is Exempt.

Technical Assistance Advisement
December 01, 2023
Page 9

Rental is Taxable if the trailer is required to be licensed as a motor vehicle under Chapter
320, F.S.

14. Rental of trailers used exclusively in agricultural production which may also be used to
    transport the farmer’s farm equipment, or products to market if attached to a rancher’s
    vehicle operated by rancher or his employee – Taxable (see response in Question #13).
15. Rental of tractor pulled fertilizer spreaders including chicken, litter, and lime - Exempt
16. Rental of tractor pulled manure spreaders - Exempt
17. Rental of hay trailer wagon – Taxable (see response in Question #13).
18. Front end loaders - Exempt
19. Skid steers - Exempt
20. Grinder mulcher head – Exempt
21. Diggers/augers for fence post installation – Exempt if items meet the definition of power
    farm equipment
22. Electric source, generator, solar and batteries, ground systems, and insulators – Exempt if in
    compliance with Rule 12A-1.087(10), F.A.C.
23. Generators on ranches – Exempt if in compliance with Rule 12A-1.087(10), F.A.C.
    24.
    - Exempt if the items meet the definition of power farm equipment
    25.
    Taxable
    Please note that all tax exempt purchases/rentals must be supported with sufficient documentation.
    Electricity
    Taxpayer’s purchases of electricity used directly or indirectly for the production or processing of
    on a farm is exempt from sales tax. Electricity used for the packing of
    on a farm and
    electricity used in a packinghouse for the production, packing, or processing of
    , including
    packinghouses that are not located on a farm is exempt from Florida sales and use tax. The
    exemption does not apply to electricity used in buildings or structures where
    are sold at retail.
    The exemption only applies if the electricity is separately metered from any electricity used for
    purposes other than production, packing or processing (such as in a retail facility), or other nonexempt use.
    To qualify for the exemption, the purchaser must furnish the utility provider with an exemption
    certificate stating that the electricity will be used for the production, packing, or processing of
    agricultural products on a farm or will be used in a packinghouse.
    Exemption Documentation
    The selling dealer is only required to obtain one certificate for sales made for the purposes indicated
    on the certificate and is not required to obtain an exemption certificate for subsequent sales made
    to the same purchaser for the exempt purpose indicated on the exemption certificate. A farmer may
    present the Florida farm TEAM card to a selling dealer or an exemption certificate or affidavit to the
    selling dealer. Both the Florida farm TEAM card and exemption certificate or affidavit fall under the

Technical Assistance Advisement
December 01, 2023
Page 10

provisions of s. 212.084(4), F.S., which provides that the Florida farm TEAM card or exemption
certificate or affidavit expires 5 years after the date of issuance.
This response constitutes a TAA under s. 213.22, F.S., which is binding on the Department only
under the facts and circumstances described in the request for this advice, as specified in s. 213.22,
F.S. Our response is predicated on those facts and the specific situation summarized
above. You are advised that subsequent statutory or administrative rule changes, or judicial
interpretations of the statutes or rules, upon which this advice is based, may subject similar future
transactions to a different treatment than expressed in this response.
You are further advised that this response, your request and related backup documents are public
records under Chapter 119, F.S., and are subject to disclosure to the public under the conditions of s.
213.22, F.S. Confidential information must be deleted before public disclosure. In an effort to protect
confidentiality, we request you provide the undersigned with an edited copy of your request for TAA,
the backup material and this response, deleting names, addresses and any other details which might
lead to identification of the Taxpayer. Your response should be received by the Department within
ten (10) days of the date of this letter.
If you have any further questions with regard to this matter and wish to discuss them, you may
contact me directly at (850)717-6363.
Sincerely,

Leigh L. Ceci
Leigh L. Ceci, MAcc
Tax Law Specialist
Technical Assistance & Dispute Resolution
(850)717-6363
CC:

Record ID: 7001066778

Technical Assistance Advisement
December 01, 2023
Page 11

TADR Satisfaction Survey
The Florida Department of Revenue invites you to complete the online TADR Satisfaction Survey to
help us identify ways to improve our service to taxpayers. The survey is an opportunity to provide
feedback on your recent experience with the Department’s office of Technical Assistance and
Dispute Resolution (TADR). To access the survey, place the following address in your browser’s
access bar:
https://tadr.questionpro.com
When you open the survey, you’ll be asked to enter the following information. This information will
enable you to complete and submit the survey.
Notification number:

7001066778

Respondent code:

44

Tax type:

Sales and Use Tax

Correspondence type: Technical Assistance
If you need technical assistance accessing the survey, please email Douglas Charity at
[email protected].
Thank you.