FL H1189

Reduces the sales tax exemption threshold for trailers weighing 12,000 pounds or less purchased by farmers from $25,000 to $20,000, with the exemption applying only to the portion of the sales price below that amount.

Maintains the exemption requirement that trailers be used exclusively for agricultural production or transporting farm products from the farm to the point of ownership transfer, and clarifies the exemption is not forfeited by using the trailer to transport farm equipment.

Exempts the lease or rental of trailers from the sales tax exemption for farmers.

Adds sales tax exemptions for hog wire and nylon mesh netting, barbed wire fencing with gates and repair materials, compressed or liquefied oxygen, and liquefied petroleum gas or other fuel used to heat structures for raising started pullets or broilers.

Takes effect July 1, 2016.