FL S1264

Increase the sales tax exemption threshold for farm trailers weighing 12,000 pounds or less from $20,000 to $25,000 when purchased by farmers for agricultural production or transporting farm products.

Exempt fencing materials used in agricultural production on lands classified as agricultural under s. 193.4601 from sales and use tax.

Exempt compressed or liquefied oxygen used in aquaculture production from sales and use tax.

Effective date is July 1, 2016.