FL H0249

Expands the definition of "livestock" to include all aquaculture species certified under chapter 597 and fish raised for commercial purposes.

Expands the definition of "agricultural production" to explicitly include storage of raw products on the farm as part of the production process.

Exempts irrigation equipment and repairs of farm equipment and irrigation equipment from sales and use tax, in addition to existing power farm equipment exemptions.

Exempts the portion of sales price below $20,000 for trailers weighing 12,000 pounds or less when purchased by farmers for exclusive agricultural use or transporting farm products.

Adds stakes used by farmers to support plants during agricultural production to the list of tax-exempt items in agricultural use.

Effective date: July 1, 2015.