The Florida Farm Tax Exempt Agricultural Materials (TEAM) Card is a sales tax exemption card intended for use by qualified farmers to claim applicable sales tax exemptions provided in Section 212.08, F.S., on items purchased for agricultural use. Farmers may present the plastic, wallet-size TEAM Card to selling dealers instead of preparing a paper exemption certificate for each purchase. 

The TEAM card does not expand or create agricultural exemptions beyond those provided in Section 212.08, F.S.

A farmer, as defined in Section 212.02(28), F.S., whose property has been classified as agricultural pursuant to Section 193.461, F.S., or who has implemented agricultural best management practices adopted by the Florida Department of Agriculture and Consumer Services (FDACS) pursuant to Section 403.067(7)(c)2., F.S., on property the farmer owns or leases is eligible to apply for a TEAM Card.

A qualified farmer desiring to obtain a TEAM Card must complete an Application for a Florida Farm Tax Exempt Agricultural Materials (TEAM) Card (Form DR-1 TEAM). Qualified farmers may apply online or obtain a copy of Form DR-1 TEAM to apply by mail at floridarevenue.com/forms, under the Sales and Use Tax category. 

If your application is approved, the Department of Revenue will notify FDACS, which will be responsible for providing TEAM Cards.

Unless you are verifying eligibility through the FDACS Best Management Practices (BMPs) option, the name of the applicant must match the property owner’s name as listed on the county property appraiser’s website.

If verifying eligibility through the BMP option, the name on the application must match the BMP enrollee name on file with FDACS.

If the names do not match, the application will be denied.

Yes. Farmers may continue to use paper exemption certificates to claim applicable exemptions.  Rule 12A-1.087, Florida Administrative Code, includes suggested exemption certificates.

January 1, 2024.

TEAM Cards expire five years after the date of issuance. At the end of the five-year period, the Department of Revenue will use available information to determine whether the TEAM Card holder continues to qualify.

If the renewal is approved, the Department of Revenue will notify FDACS to issue a new TEAM Card to the farmer. If unable to determine eligibility for renewal, the Department of Revenue will issue a request for documentation to the farmer.

There is no charge for the Farm TEAM Card.

FDACS will provide up to 10 cards to each qualified farmer. Each card will contain the individual or corporate name and address. Cards will not name individual cardholders.

For questions about applications for Florida Farm TEAM Cards, contact the Department of Revenue’s Taxpayer Services line at (850) 488-6800.

If your application for a Florida Farm TEAM Card has been approved but you have not yet received your cards, or to replace lost, stolen or damaged cards, contact FarmTEAMCard@FDACS.gov or (850) 617-7000.

For questions about specific tax exemptions, contact the Department of Revenue's Taxpayer Services line at (850) 488-6800.

Below is a list of agricultural tax exemptions that may be claimed using the Florida Farm TEAM Card provided the items are purchased for the authorized tax-exempt purpose:

Equipment and Tools

• Farm trailers for exclusive use in agricultural production or to transport farm products from his or her farm to the place where the farmer transfers ownership of the farm products to another.
• Irrigation equipment, including replacement parts and accessories, for use exclusively on a farm or in a forest in the agricultural production of crops or products produced by the agricultural industries included in sections 570.02(1) and 581.217, F.S.; or for fire prevention and suppression in connection with such crops.  (The exemption also applies to leases and rentals of irrigation equipment.)
• Power farm equipment, including replacement parts and accessories, for use exclusively on a farm or in a forest in the agricultural production of crops or products produced by the agricultural industries included in sections 570.02(1) and 581.217, F.S.; or for fire prevention and suppression in connection with such crops. (The exemption also applies to leases and rentals of power farm equipment.)

Fuel and Electricity

• Butane gas, propane gas, natural gas and all other forms of liquefied petroleum gasses:
  • for use in any tractor, vehicle, or other farm equipment which is used exclusively on a farm or for processing farm products on the farm.
  •  for use in any tractor, vehicle, or other farm equipment that is used directly or indirectly  for the production, packing, or processing of aquacultural products as defined in section 597.0015, F.S. 
  • for use transporting bees by water and operating equipment used in the apiary of a beekeeper.
  • Electricity used directly or indirectly for production, packing, or processing of agricultural products on the farm inclusive of the raising of aquaculture products as defined in Section 597.0015, F.S., or used directly or indirectly in a packinghouse. This exemption applies only if the electricity used for the exempt purposes is separately metered. “Packinghouse” refers to any building or structure where fruits, vegetables, or meat from cattle or hogs or fish is packed or otherwise prepared for market or shipment in fresh form for wholesale distribution.
• Generators purchased, rented or leased for exclusive use on a poultry farm.
• Liquefied petroleum gas or other fuel used to heat a structure in which started pullets or broilers are raised.

Feed, Seed and Stock

• Feed for poultry, ostriches and livestock, including aquaculture, racehorses and dairy cows.
• Field, garden and flower seeds (these can be purchased tax exempt without presenting an exemption certificate or team card).
• Nursery stock, seedlings, cuttings or other propagative material for growing stock.
• Seedlings, cuttings, and plants for producing food for human consumption.

Materials and Products

• Aquaculture health products for use by aquaculture producers, as defined in Section 597.0015, F.S., with the purpose to prevent or treat fungi, bacteria, and parasitic diseases.
• Animal health products that are administered to, applied to, or consumed by livestock or poultry with the purpose to alleviate pain, cure or prevent sickness, disease, or suffering.
  • Animal Health Products include, but are not limited, to antiseptics, absorbent cotton, gauze for bandages, lotions, vaccines, vitamins, and worm remedies.
• Cellophane wrappers, glue for tin and glass (apiarists), mailing cases for honey, shipping cases, window cartons, and bailing wire and tine used for bailing hay, used by a farmer to contain, produce, or process an agricultural commodity. 
• Cloth, plastic, and other similar materials used for shade, mulch, or protection from frost or insects on a farm.
• Disinfectants, fertilizers, insecticides, pesticides, herbicides, fungicides, and weed killers:
  • used for application on crops or in groves (including commercial nurseries and home vegetable gardens.
  • used in dairy barns or on poultry farms for the purpose of protecting poultry or livestock.
  • used directly on poultry or livestock.
  • Fertilizers include peat, topsoil, sand used for rooting purposes, peatmoss, compost, and manure, but not fill dirt.
• Fencing materials, including wooden and electric fencing and corral panels, used to construct or repair permanent or temporary fencing used to contain cattle.
• Hog wire and barbed wire fencing, including gates and materials used to construct or repair such fencing, used in agricultural production on lands classified as agricultural lands (under Section 193.461, F.S.). 
• Portable containers, or movable receptacles in which portable containers are placed, used for processing farm products.
• Stakes used by a farmer to support plants during agricultural production.

Once the Department of Revenue approves an application, FDACS will issue a customized printed card within two weeks.

Retailers can check the validity of a TEAM Card by using the Department of Revenue’s online Certificate Verification System at floridarevenue.com/taxes/certificates or by calling the Department of Revenue’s automated nationwide toll-free telephone verification system at (877) 357-3725. 

Dealers who make a tax-exempt sale to a qualified farmer who presents a TEAM Card are required to obtain and maintain one copy of the farmer’s TEAM Card for purposes of documenting exempt sales to the farmer during the effective period of the card. A selling dealer who accepts the TEAM Card in good faith will not be held liable for any tax due on sales made to the farmer during the effective period indicated on the card.

Instead of obtaining a copy of the farmer’s TEAM Card, a selling dealer may document the exempt sale by requesting a transaction authorization number, valid for a single transaction only, from the Department of Revenue prior to or at the time of sale. Selling dealers may request a transaction authorization number by:

• Using the Department of Revenue’s online Certificate Verification System at floridarevenue.com/taxes/certificates, or
• Calling the Department of Revenue’s automated nationwide toll-free telephone verification system at (877) 357-3725. 

Selling dealers who make sales to qualified farmers who are regular customers may request a vendor authorization number instead of maintaining a copy of a farmer’s TEAM Card or obtaining a transaction authorization number. The vendor authorization number is a customer-specific number and is valid for purposes of documenting exempt sales during the effective period of the farmer’s TEAM Card. Selling dealers may request a vendor authorization number using the Department of Revenue’s online Certificate Verification System at floridarevenue.com/taxes/certificates.

User will have to follow the online vendor’s procedures and any requirements, which may include submission of the Tax Exemption Certificate. Rule 12A-1.087, Florida Administrative Code, includes suggested exemption certificates.