Temporary Hurricane Sales Tax Rebates for Florida Farm Families

The Florida Department of Revenue (DOR) has released rules and forms governing the application process to receive refunds on the sales taxes paid on hurricane-damaged farm fences and non-residential farm buildings, as well as a refund on the local and state taxes paid on fuel used to transport agricultural products.

The application and rules are not yet available for Hurricane Michael. However below are the resources from the same tax benefit for victims of Hurricane Irma. The new rules and submission forms should look similar. This applies to material bought between October 11, 2018 and June 30, 2019.

How to Apply:

Farm Fencing and Non-Residential Farm Building Materials
DOR Notice & Rules
Form for Submission Along with Proof of Purchase
Tax Information Publication

Fuel Used to Transport Agricultural Products
DOR Notice & Rules
Form for Submission Along with Proof of Purchase
Tax Information Publication

What can Farmers and Ranchers do?

1) Collect material receipts for repairs to farm fences or non-residential structures.
3) Sign up for and read AgWatch and the e-Newsletter to receive timely updates and instructions for assistance to receive this rebate.
4) Purchase all building materials by June 30.
5) Apply for the rebate as soon as the form is available.

What is the Sales Tax Rebate Program?

This temporary sales tax rebate for Florida farm families was passed by the Florida Legislature during the 2019 legislative session to assist the state’s farmers and ranchers in recovery efforts from the damage caused by Hurricane Michael in October of 2018.

The state is offering to refund the sales taxes paid on materials used to repair hurricane-damaged farm fences and non-residential farm buildings between October 11, 2018 and June 30, 2019.

The state is also planning to provide refunds on the state and local sales taxes paid on fuel used to transport agricultural products within the state of Florida, those details are not yet available.

This program is a way for the state of Florida to put dollars back in the pockets of growers and producers to aid in the recovery efforts of a storm that caused more than $3 billion worth of damage to the agricultural industry. We encourage all farmers and ranchers to take advantage of this program in 2019.

Who is Eligible for the Sales Tax Rebate Program?

Materials Used to Repair Hurricane-Damaged Farm Fences and Non-Residential Farm Buildings:
Any farmer, rancher, producer or grower that resides in the state of Florida and sustained any amount of damage to a fence or non-residential farm building is eligible to receive a refund on the sales taxes paid on materials used to repair farm fences and/or non-residential farm buildings in the aftermath of Hurricane Irma.

Dates to Remember:

June 30: Building materials need to be fully purchased.