Which livestock-care, garden, and wild-bird products sold by a Florida retail feed store were exempt from sales tax?

Plain-English summary

Florida treated most of the listed livestock-care and garden products as exempt, but sales of wild-bird feed, seed, or grain to individuals were taxable.

The Department said retail feed stores could sell nonprescription wormers, vaccines, antibiotics, vitamins, and vitamin/mineral supplements to farmers tax-free when used to care for, feed, or treat poultry and livestock. Livestock pesticides sold as sprays, dusts, or dips were exempt when the farmer signed the required certificate stating the exclusive qualifying use.

Garden seeds sold to individuals were exempt. Field and garden seeds sold to farmers, and garden fertilizers and pesticides sold for qualifying uses, also required the purchaser's exemption certificate described in the ruling. Wild-bird feed, seed, and grain sold to individuals remained taxable tangible personal property.

What this means for you

Product identity alone did not control every answer. The purchaser, intended use, and signed exemption certificate mattered for several agricultural and garden items, so a feed store needed to document the exempt use at the sale.

Common questions

Q: Were nonprescription livestock medicines and supplements exempt?
A: Yes, when a retail feed store sold the listed products to farmers for poultry or livestock care, feeding, or treatment.

Q: Were pesticides and fertilizers automatically exempt?
A: No. The ruling required a purchaser certificate for the specified exclusive agricultural or garden use.

Q: Were garden seeds sold to individuals exempt?
A: Yes.

Q: Was wild-bird feed sold to individuals exempt?
A: No. Wild-bird feed, seed, and grain were taxable.

Citations and references

• Fla. Stat. § 212.05(1)(a) — tax on sales of tangible personal property
• Fla. Admin. Code r. 12A-1.001(5) and (16) — fertilizer, pesticide, and seed exemptions
• Fla. Admin. Code r. 12A-1.039 — exemption certificates
• Fla. Admin. Code r. 12A-1.087(4) — agricultural items
• Fla. Stat. § 213.22 — Technical Assistance Advisements

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 96A-008

Original ruling text

Jan 18, 1996

Re: TAA 96A-008
Sales of Agriculture Products
Section 212.05(1)(a), F.S.
Rules 12A-1.001(5), and (16),
12A-1.039, 12A-1.087(4), F.A.C.

Dear :

This is in response to your recent letter to the Department
in which you requested the issuance of a technical assistance
advisement regarding the taxability of the sale of certain
agriculture products sold by a retail feed store.

We will list the products and follow with our responses.

"1. Animal health products for cattle, hogs, horses,
poultry
"a. wormer
"b. vaccines
"c. antibiotics
"d. vitamins and vitamin/mineral supplements
"e. sprays, dusts, dips, pesticides"

Response

It is the practice of the Department that tax does not
apply to the sale of non prescription wormers, vaccines,
antibiotics, vitamins and vitamin/mineral supplements by retail
feed stores to farmers for the care, feeding and treatment of
poultry and livestock.

The sale of pesticides in the form of sprays, dusts, and
dips by retail feed stores to farmers is exempt from tax as seen
in Rule 12A-1.087(4), F.A.C., when the purchaser signs a
certificate as provided in Rule 12A-1.039, F.A.C., stating that
the item to be exempted is for the exclusive use designated

therein.

"2. Garden supplies
"a. garden seed
"b. garden fertilizer
"c. pesticides"

Response

The sale of garden seeds to individuals by a retail feed
store is exempt from tax under Rule 12A-1.001(16), F.A.C. Sales
of field and garden seeds to farmers are exempt from tax under
Rule 12A-1.087(4), F.A.C., when the purchaser signs a
certificate stating that the item to be exempted is for the
exclusive use designated therein.

Sales of garden fertilizers and pesticides are exempt from
tax under Rule 12A-1.001(5), F.A.C., when the purchaser
furnishes the seller a certificate as provided in Rule 12A1.039, F.A.C., stating the item to be exempted is to be used
exclusively for the purpose designated therein.

"3. Wild bird feed/seed or grains"

Response

The sale of wild bird feed/seed or grain for wild birds to
individuals by a retail feed store is subject to tax under
section 212.05(1)(a), F.S., as a sale of tangible personal
property.

Enclosed are copies of the rules cited in our responses.

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 the confidentiality
of such information, we request you notify the undersigned in
writing within 15 days of any deletions you wish made to the
request or the response.

Sincerely,

Melton H. McKown
Revenue Program Administrator I

Control No. 21973
Enclosures