FL S0398

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

Adds storage of raw products on the farm to the definition of "agricultural production."

Extends the sales and use tax exemption for farm equipment to include irrigation equipment, repairs, and replacement parts for power farm equipment or irrigation equipment.

Creates a new partial sales tax exemption for trailers weighing 12,000 pounds or less on the portion of the sales price below $20,000 when purchased by farmers for exclusive agricultural use or transport of farm products.

Adds stakes used by farmers to support plants during agricultural production to the list of items exempt from sales and use tax.