When were tree seedlings sold for reforestation exempt from Florida sales tax?

Subject

Sale of Pine Seedlings Used for Reforestation

Plain-English summary

Tree and shrub seedlings sold directly by a producer were exempt when the purchaser planted them primarily to raise a crop of timber for sale or manufacture into products for sale. The Department applied that rule to private landowners, corporations, partnerships, trusts, joint ventures, and forest-industry companies. A forest-management company could buy as an agent only when a genuine agency agreement authorized the purchase for the landowner.

Not every project called reforestation qualified. Establishing timber on cut-over land or abandoned farmland met the crop-production test. Planting for reclamation, wetland restoration, wildlife habitat, windbreaks, boundary markings, or barriers did not qualify unless producing timber for sale was the primary purpose and the other objective was secondary.

Christmas-tree seedlings also qualified when bought directly from a producer and planted to raise trees for sale. Government agencies had a separate exemption when they held and furnished the required exemption documentation.

Transportation did not change an otherwise qualifying Florida agricultural exemption. For delivery outside Florida, the sale was not taxable when the seller documented a continuous export process through its own vehicles, a common carrier, or a licensed exporter. Qualifying in-state buyers also had to execute an agriculture exemption affidavit.

What this means for you

The seedling species and the word "reforestation" did not decide the tax result. Sellers needed to document who produced the seedlings, who bought them, whether any management company was a true agent, the buyer's primary commercial crop purpose, and any interstate delivery.

Common questions

Were all seedlings used for reforestation exempt? No. The Department limited the exemption to qualifying producer sales primarily for growing a crop of trees for sale.

Did wildlife or reclamation planting qualify? Not by itself. Those goals could be secondary, but crop production for sale had to be primary.

Were Christmas-tree seedlings exempt? Yes, when bought directly from a producer and planted to raise Christmas trees for sale.

Did customer pickup versus carrier delivery change the agricultural exemption? No. The transportation method did not affect an otherwise qualifying sale.

What documentation was required? The purchaser had to execute an agriculture exemption affidavit for a qualifying agricultural sale. Out-of-state sales also required records supporting continuous export.

Citations and references

• Fla. Stat. §§ 212.08(5)(a), 212.08(6), 212.07(5)-(8), and 212.06(5)(a)1.
• Fla. Admin. Code rr. 12A-1.048(1)-(4), (8), (11), and (15); 12A-1.087(4) and (6); and 12A-1.064(1)
• Asphalt Pavers v. Department of Revenue, 584 So. 2d 57 (Fla. 1st DCA 1991), and the other exemption-construction authorities quoted in the advisement
• McGilvray v. Askew, 340 So. 2d 475 (Fla. 1976), and Great Lakes Dredge & Dock Co. v. Department of Revenue, 381 So. 2d 1078 (Fla. 1st DCA 1979), on export treatment
• Fla. Stat. § 213.22

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 94A-067

Original ruling text

Dec 21, 1994

Re: Technical Assistance Advisement 94(A)-067 Sales Tax - Sale of Pine Seedlings Used for Reforestation ss. 212.08(5)(a) and 212.07, F.S. Rules 12A-1.048(1) and (2) and 12A-1.087(4), F.A.C. Taxpayer: XXX (Herein "the Association")

Dear :

This response is in reply to your September 1, 1994, petition for the Department's issuance of a Technical Assistance Advisement ("TAA") pursuant to s. 213.22, F.S. Your petition regards the referenced matter and party. The Department has carefully examined your petition and finds it to meet the criteria set forth in Chapter 12-11, F.A.C., requisite to issuance of a TAA. Therefore, the Department is hereby issuing the requested TAA.

DISCUSSION OF FACTS

Your petition and supporting documents impart the following significant information regarding the issues under advisement herein:

"Most of the reforestation effort in Florida is accomplished by what is called artificial regeneration' whereby appropriate tree seedling growing stock is planted in prescribed land types and situations. This is opposed tonatural regeneration' whereby `nature is allowed to take its course' -- usually taking much longer and frequently giving inadequate results.

"Reforestation involves the planting of trees utilizing nursery grown seedling growing stock. These seedlings may be sold bareroot or in small containers (tubes or pots). These reforestation efforts are aimed toward reestablishment of timber stands on cut-over forest land; establishment of forests on marginal or abandoned farm land

and pastures; reclaiming disturbed land (strip mining, etc.); reconstruction of wetland ecosystems; reestablishment of wildlife habitat (usually done in conjunction with other reforestation objectives); and establishment of windbreaks.

"Most of the reforestation seedling growing stock is produced by Florida nurseries. Some of these nurseries are privately owned and operated; some nurseries are owned and operated by Forest industry; and some nurseries are owned and operated by the State of Florida (Florida Division of Forestry).

"A wide variety of tree species are utilized in these reforestation programs:
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The Southern pines -- longleaf, slash pine, loblolly pine, sand pine, spruce pine and Virginia pine

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Native Southern Hardwoods -- oaks, gums, maples, magnolias, ash, etc.

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Shrub species for wetland restoration and game habitat (buttonbush, wild plum, lespedeza, etc.)

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Southern redcedar

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Baldcypress and pondcypress.

"These reforestation programs are carried out by:

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Individual private landowners

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Closely-held corporate landowners

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Forest tree farm management companies (as agents for landowners)

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Partnerships, trusts or joint ventures that own forest tree farms

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Timber companies that own and manage forest tree farms and may or may not have their own forest products manufacturing facilities

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Forest Industry corporations that own and/or manage forest tree farms and have their own forest products manufacturing facilities (pulp mills, sawmills, plywood plants, etc.)

*

Governmental agencies.

"The State owned tree seedling nursery does not collect Florida sales tax on seedlings sold for reforestation. The private nurseries who are members of the [the Association] generally use a `Blanket Certificate of Resale or Exemption' such as exhibit A for reforestation seedlings."

REQUESTED ADVISEMENT

You endeavor to elicit the Department's advice regarding the following specific questions:

"1) Are the sales of pine, hardwood, other conifer and shrub seedlings sold bareroot or in containers for the purposes of reforestation exempt from Florida sales tax: Reforestation being defined as (a) the establishment or a timberstand on cut-over timberland or abandoned farmland, (b) the establish of a timerstand on reclamation or mitigation sites, (c) the reestablishment of wildlife habitat and (d) the establishment of windbreaks, boundary markings or barriers. "2) Are sale of these products for reforestation to private landowners (incorporated, partnerships, trust or proprietorships) exempt from Florida sales tax? "3) Are sale of these products to Forest Industry corporations that own and/or manage forest tree farms and may or may not own and operate their own manufacturing facilities (pulp mills, sawmills, plywood plants, etc.) exempt from Florida sales tax if sold for reforestation? "4) Are the following entities regarded as `farmers' for the purposes of Florida Sales and Use tax when engaged in tree farming: "a) Individual private landowners? "b) Closely-held corporate landowners? "c) Forest tree farm management companies acting as agents for private landowners? "d) Partnerships, trusts and joint ventures? "e) Forest Industry corporations? "f) Government agencies?

"5) Are the sales of conifer seedlings for the purpose of christmas tree production exempt from Florida sales tax? "6) Does the method of transportation or shipment of seedlings sold for reforestation affect the taxability of the sale under the following circumstances? "a) customer picks up the seedlings at the nursery in his own vehicle? "b) customer engages a commercial carrier to transport seedlings? "c) nursery engages a commercial carrier to transport seedlings and bills the customer for transportation? "7) Should an Agriculture Exemption Affidavit be obtained from the purchaser of seedlings for reforestation? If so[,] what is the suggested wording of such an affidavit? "8) Would the sale of seedlings for reforestation for delivery out of the State of Florida change any of the answers to the above questions?

DISCUSSION OF LAW

We consult the following statutory, administrative, and case law in addressing the issues under advisement herein.

Section 212.08(5)(a), F.S., provides, among other things, an exemption from sales and use tax for certain agricultural items. Included among these exempt items is "seedlings". This paragraph of statute provides in part the following:

"(a) Items in agricultural use and certain nets. "There are exempt from the tax imposed by this chapter nets designed and used exclusively by commercial fisheries; fertilizers, insecticides, herbicides, and fungicides used for application on crops or groves; portable containers used for processing farm products; field and garden seeds; nursery stock, seedlings, cuttings, or other propagative material purchased for growing stock; cloth, plastic, and other similar materials used for shade, mulch, or protection from frost or insects on a farm... ; however,

such exemption shall not be allowed unless the purchaser or lessee signs a certificate stating that the item to be exempted is for the exclusive use designated herein." (Emphasis Supplied)

Additionally, s. 212.07(5), F.S., exempts from sales and use tax the sale of certain agricultural products direct by the producer, excepting "ornamental nursery stock". The subsection provides the following:

"(5) The gross proceeds derived from the sale in this state of livestock, poultry, and other farm products direct from the farm are exempted from the tax levied by this chapter provided such sales are made directly by the producers.... When sales of livestock, poultry, or other farm products are made to consumers by any person, as defined herein, other than a producer, they are not exempt from the tax imposed by this chapter. The foregoing exemption does not apply to ornamental nursery stock offered for retail sale by the producer." (Emphasis Supplied)

Also relevant are the following provisions of s. 212.07, F.S.:

"(6) It is specifically provided that the use tax as defined herein does not apply to livestock and livestock products, to poultry and poultry products, or to farm and agricultural products, when produced by the farmer and used by him and members of his family and his employees on the farm. "(7) Provided, however, that each and every agricultural commodity sold by any person, other than a producer, to any other person who purchases not for direct consumption but for the purpose of acquiring raw products for use or for sale in the process of preparing, finishing, or manufacturing such agricultural commodity for the ultimate retail consumer trade shall be and is exempted from any and all provisions of this chapter, including payment of the tax applicable to the sale, storage, use, or transfer, or any other utilization or handling thereof, except when such agricultural commodity is actually sold as a marketable or finished product to the ultimate consumer; in no case shall

more than one tax be exacted.
"(8) The term `agricultural commodity,' for the purposes hereof, means horticultural, poultry and farm products, and livestock and livestock products." (Emphasis Supplied)

In construing the above statutory exemptions, the Department must adhere to and be guided by the long-standing and fundamental precept of statutory construction, established by the Florida Supreme Court, which mandates that exemptions from or exceptions to taxing statutes must be strictly construed against the taxpayer. See Asphalt Pavers v. Dept. of Revenue, 584 So.2d 57 (Fla. 1st DCA 1991); Dade Cty. Taxing Auth. v. Cedars of Lebanon, 355 So.2d 1205 (Fla. 1978), reh. den. April 5, 1978; Williams v. Jones, 326 So.2d 425 (Fla. 1975), reh. den. March 4, 1976; Straughn v. Camp, 293 So.2d 689 (Fla. 1974); United States Gypsum Company v. Green, 110 So.2d 409 (Fla. 1959).

Furthermore, the courts presume that statutes are passed with knowledge of prior existing statutes and that the legislature does not intend to keep contradictory enactments on the books. Where possible, it is the duty of the courts to adopt that construction of a statutory provision which harmonizes and reconciles it with other provisions of statute. See Woodgate Develop. v. Hamilton Inv. Trust, 351 So.2d 14, 16 (Fla. 1977), reh. den. Oct. 14, 1977; State ex rel. School Board v. Dept. of Education, 317 So.2d 68 (Fla. 1975). Consequently, the provisions of ss. 212.08(5)(a) and 212.07(5), F.S., must be construed in such manner as to result in such provisions having a harmonious application, as opposed to being in conflict.

The statutory exemptions set forth in ss. 212.08(5)(a) and 212.07(5), F.S., are given administrative elucidation by the provisions of Rules 12A-1.048 and 12A-1.087, F.A.C. The relevant portions of these rules are hereinafter quoted for purposes of introduction into this ruling and will be referred to in the responses expressed hereinafter:

Rule 12A-1.048, F.A.C.: "Sale of Agricultural Products, Including Poultry and Livestock. "(1) The sales of agricultural products... direct from the

farm when made directly by the producers are exempt; provided, however, that the exemption does not apply to the sale of ornamental nursery stock.... Neither does the tax apply when such agricultural products are produced by the farmer and used by him and members of his family or employees on his farm. "(2)(a) The term `ornamental nursery stock' applies to all plants, shrubs and trees customarily sold by nurseries for landscaping purposes and includes plants, shrubs and trees that may bear edible nuts, fruits and berries provided, however, that such term shall not include plants, trees or shrubs sold to a commercial farmer for use on his own farm in producing a crop for sale. "(b) The sale of ornamental nursery stock by the producer to anyone for any purpose other than resale is subject to the tax. All sales of ornamental nursery stock will be presumed to be retail sales and subject to the tax, unless the seller shall have obtained a resale certificate from his customer in accordance with the provisions contained in the Florida Department of Revenue Rule 12A-1.038 and Rule 12A-1.039 or, in the case of an out-of-state dealer, [an] affidavit in accordance with the provisions contained in Rule 12A-1.064(2)(b)1. "For example: The sale by the producer of ornamental nursery stock (regardless of state of growth or maturity) to a broker, wholesaler or retailer will be regarded as a retail sale and taxable unless the purchaser furnishes the seller with a resale certificate or affidavit as provided hereinabove. "(c) A landscape contractor who purchases ornamental nursery stock to fulfill a lump sum, cost plus, fixed fee or guaranteed price contract for the improvement of realty is construed to be the consumer of such nursery stock and he is liable for the sales tax at the time of purchase. A person who fulfills a contract as above described should not collect the tax as such from his customer because the tax should be paid by the landscaper on all materials used in fulfilling the contract. A landscaper who produces his own ornamental nursery stock or who obtains stock that he acquired without cost, such as by digging up wild plants in the woods, is not liable for the tax on such stock which he

uses in fulfilling the aforesaid types of contracts. "(d) A person who agrees by contract to sell specifically described and itemized materials and supplies at an agreed price or at the regular retail price and to complete the work either for an additional agreed price or on the basis of time consumed is deemed to be selling tangible personal property (ornamental nursery stock) at an agreed retail price and shall collect sales tax from his purchaser based upon the amount of the receipts from such sales, excluding installation charges if separately stated. Sales tax applies even though all or part of the ornamental nursery stock is grown or obtained from its natural habitat for no consideration by the person completing the contract.... "(3) Sales of agricultural products to any person who purchases them for the purpose of acquiring raw products not for direct consumption but for use or for sale in the process of preparing, finishing or manufacturing such agricultural products for the ultimate retail consumer trade is exempt. "(4) A sale of such agricultural products or any part thereof, when sold by any person other than the producer as a marketable or finished product to the ultimate consumer (except in the form of general groceries, including food and food products) is taxable. For example: Marketable products such as nursery stock, etc., and finished products such as hides, bones, hooves, feathers, etc., are taxable. For the sale of ornamental nursery stock by the producer, refer to Paragraph (1) of this Rule.... "(8) Nurserymen are in the same category as farmers and are entitled to the same exemptions on their purchases of tangible personal property for use exclusively in farming.... "(11) Registered dealers may extend resale certificates in writing to their suppliers in lieu of tax on items for resale as well as items entitled to exemption because of exclusive agricultural use.... "(15) Nursery stock, plants, shrubs, trees, etc., purchased by one nurseryman from another for stock are exempt. Nursery stock purchased for direct resale and sold at retail should be purchased on a resale certificate and is taxable when sold to the ultimate consumer...." (Emphasis

Supplied)

Rule 12A-1.087, F.A.C.: "Sales to Farmers.... "(4) The sale of fertilizers, insecticides, pesticides, fungicides and weed killers used for application on or in the cultivation of crops or groves; portable containers used for processing farm products; field and garden seeds, nursery stock, seedlings, cuttings or other propagative material purchased for growing on or growing stock; cloth, plastic, and other similar materials used for shade, mulch, protection from frost or insects on a farm, are exempt, provided that such exemption shall not be allowed unless the purchaser or lessee signs a certificate as provided in Rule 12A-1.039, stating that the item to be exempted is for the exclusive use designated therein.... "(6) Nurserymen, dairymen, poultrymen, cattle ranchers, apiarists (beekeepers), and breeders and producers of fish are in the same category as farmers and are entitled to the same limitation or exemption on their purchases of tangible personal property...." (Emphasis Supplied)

An agency's administrative interpretation of a statute by rule has been accorded great deference by the courts, and will not be overturned unless the agency's interpretation of the statutes is clearly erroneous; reviewing court will defer to any interpretation within the range of possible interpretation. See Pershing Industries v. Department of Banking, 591 So.2d 991, 993 (Fla. 1 DCA 1991); Eager v. Florida Keys Aqueduct Authority, 580 So.2d 771 (Fla. 3 DCA 1991); Natelson v. Department of Ins., 454 So.2d 31 (Fla. 1 DCA 1984); State ex rel. Szabo Food Serv., Inc. of N.C. v. Dickinson, 286 So.2d 529 (Fla. 1973), reh. den. Jan. 9, 1974.

CONCLUSIONS OF LAW

RESPONSE, QUESTION 1: Applying the above noted doctrine of strict construction to the provisions of ss. 212.08(5)(a) and 212.07(5), F.S., while at the same time giving a harmonious construction to such provisions, compels the conclusion that "seedlings" are exempt when sold directly by the "producer" as other than "ornamental nursery stock." Applying the

administrative definition for the term "ornamental nursery stock" provided in Rule 12A-1.048(2), F.A.C., above, it is clear that tree seedlings would fall within the scope of such definition unless sold to a commercial farmer for use on his own farm for producing a crop for sale. Further, applying this standard to your definition of "reforestation", we must conclude that only "(a)" -- the establishment of timberstand on cut-over timberland or abandoned farmland -- would serve to satisfy the requirement of planting the seedlings for the purpose of producing a crop for sale. The other purposes for reforestation you described in (b), (c), and (d) of your definition of such term all appear to have an objective other than producing a crop of timber for sale and, hence, would not be eligible for exemption unless crop production is the primary purpose and the establishment of wildlife habitat, windbreaks, boundary markings, or barriers is only a secondary purpose or objective of planting.

RESPONSE, QUESTION 2: Your question is responded to in the affirmative, so long as the private landowners (incorporated, partnerships, trust or proprietorships) purchase the "seedlings" directly from a producer and plant them for the purpose of raising a crop of timber for sale.

RESPONSE, QUESTION 3: Your question is responded to in the affirmative, so long as the Forest Industry corporations that own and manage tree farms purchase the "seedlings" directly from a producer and plant them for the purpose of raising a crop of timber for sale or for manufacture into other products for sale.

RESPONSE, QUESTION 4(a): Your question is responded to in the affirmative, so long as the individual private land owner purchases the "seedlings" directly from a producer and plants them for the purpose of raising a crop of timber for sale or for manufacture into other products for sale.

RESPONSE, QUESTION 4(b): Your question is responded to in the affirmative, so long as the closely-held corporate landowners purchase the "seedlings" directly from a producer and plant them for the purpose of raising a crop of timber for sale or for manufacture into other products for sale.

RESPONSE, QUESTION 4(c): Your question is responded to in the affirmative, so long as the forest tree farm management companies (the "FTFMC") acting as agents for private landowners purchase the "seedlings" directly from a producer and plant them for the purpose of raising a crop of timber for sale or for manufacture into other products for sale. And, further provided there is in fact a true agency relationship existing by and between the parties as evidenced by an agency agreement authorizing the "FTFMC" to make seedling acquisitions for such purposes on behalf of the landowner.

In ascertaining the presence or absence of an agency relationship between the FTFMC and the landowner, recognition must be given to the essential elements of an "agency relationship" by Florida courts. Dade County Police Benevolent Association v. City of Homestead, 444 So.2d 465 (Fla. 3 DCA 1984), cites the "ordinary law of agency" found in Sunset Line & Twine Co., 79 N.L.R.B. 1487 (1948). Its three elements are as follows: (1) The burden of proof is on the party asserting an agency relationship, both as to the existence of the relationship and as to the nature and extent of the agent's authority. (2) Agency is a contractual relationship deriving from the mutual consent of principal and agent that the agent shall act for the principal. (3) A principal may be responsible for the act of his agent within the scope of the agent's general authority. An agent's "apparent authority" (as contrasted from actual or real authority) results from appearances created by the principal. Taco Bell of California v. Zappone, 324 So.2d 121 (Fla. 2 DCA 1975).

RESPONSE, QUESTION 4(d): Your question is responded to in the affirmative, so long as the partnerships, trusts and joint ventures purchase the "seedlings" directly from a producer and plant them for the purpose of raising a crop of timber for sale or for manufacture into other products for sale.

RESPONSE, QUESTION 4(e): Your question is responded to in the affirmative, so long as the Forest Industry corporations that own and manage tree farms purchase the "seedlings" directly from a producer and plant them for the purpose of raising a crop of

timber for sale or for manufacture into other products for sale.

RESPONSE, QUESTION 4(f): Your question is responded to in the affirmative, inasmuch as purchases of tangible personal property (including "seedlings") directly by federal, state, county, or municipal agencies are specifically exempt from sales or use tax pursuant to s. 212.08(6), F.S. The governmental agency should hold a valid Consumer's Certificate of Exemption issued by the Department and should tender an exemption certificate in compliance with Rules 12A-1.038 and 12A-1.039, F.A.C., to the supplier at time of purchase of the seedlings.

RESPONSE, QUESTION 5: Your question is responded to in the affirmative, so long as the purchase of the Christmas tree seedlings is directly from a producer and the purchaser plants them for the purpose of raising a crop of Christmas trees for sale.

RESPONSE, QUESTION 6(a), (b), and (c): The method of transportation utilized would have no bearing on eligibility of a sale for exemption. Hence, your questions (6)(a) through (c) are answered in the negative.

RESPONSE, QUESTION 7: First, assuming that a sale of "seedlings" qualifies for exemption by meeting the requirements of being made directly by a producer and that the purchaser purchases the seedlings for the purpose of producing a crop of trees for sale, an Agriculture Exemption Affidavit must be executed to establish and document the exempt nature of the transaction. The suggested wording should follow that contained in the Blanket Certificate of Resale or Exemption attached as Exhibit A to your petition.

RESPONSE, QUESTION 8: Yes, if the "seedlings" are delivered to the purchaser out of state via the seller's vehicles, common carrier, or licensed exporter, then such transaction would not be subject to sales tax provided that seller has maintained adequate documentation to show that the sale was in the stream of interstate and foreign commerce and that the exportation was a continuous and unbroken process. See s. 212.06(5)(a)1., F.S., and Rule 12A-1.064(1), F.A.C.

The Florida Supreme Court in McGilvray v. Askew, 340 So.2d 475 (Fla. 1976), established that a rebuttable presumption exists that goods are not to be considered in the exempt export stream unless one of the three conditions specified in s. 212.06(5)(a)1., F.S., is satisfied. Recall, the three conditions are that the goods are: (1) delivered to a licensed exporter for exportation, (2) delivered to a common carrier for shipment outside the state, or (3) mailed through the United States mail to a destination outside the state.

The rebuttability of the presumption was an issue in Great Lakes Dredge & Dock Company v. Department of Revenue, 381 So.2d 1078 (Fla. 1 DCA 1979). The court stated that McGilvary "... does not stand for the proposition that the statutory presumption may be rebutted only by meeting one of the three stated criteria. Rather, if one of the three criteria of Section 212.06(5), F.S., is met by the taxpayer, then there is no statutory presumption created that the property sought to be taxed is not within the stream of exportation." The court then opined that if one of the three conditions is not met because of the necessity for greater speed in delivery, or for a variety of other reasons, the presumption arises and must be rebutted if the goods are not to be taxed. The facts in this case revealed that none of the three conditions were satisfied but the presumption was overcome by what the court saw as a "... continuous and certain process of exportation." Great Lakes Dredge & Dock Company v. Department of Revenue, ibid., at 1084. The characterization was used by the court even though the goods were marshalled, stored, and some repackaged in Florida prior to actual shipment by ocean going barges.

These two cases reveal that if one of the criteria of s. 212.06(5)(a)1., F.S., is met the goods are exempt. Or, if none of the criteria are satisfied, the exemption may nevertheless obtain should other facts show that the exportation process was continuous and certain notwithstanding delay, storage or repackaging of the goods before final shipment. See also, Greybar Electric Company, Inc. v. State Department of Revenue, 347 So.2d 718 (Fla. 3 DCA 1977); and Linder Industrial Machinery Company v. Berry, 385 So.2d 742 (Fla. 2 DCA 1980).

This response constitutes a Technical Assistance Advisement 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 and your request are public records under Chapter 119, F.S., which are subject to disclosure to the public under the conditions of s. 213.22, F.S. Your name, address, and any other details which might lead to identification of the taxpayer must be deleted by the Department before disclosure. In an effort to protect confidential information, we request you notify the undersigned in writing within 15 days of any deletions you wish made to the request or this response.

Sincerely,

Daniel M. Wagner, Jr.
Tax Law Specialist

DW/
Control No. 17295