Citrus grower near Tampa has been paying Florida sales tax to TECO on irrigation pumps and packing house. Filed Form DR-5 for agricultural exemption under F.S. 212.08(7)(ii) but TECO is only exempting the irrigation, not the packing facility.
Florida agricultural exemption - TECO farm operation dispute
Packing can be tricky. Florida distinguishes between processing and packing. If it's just washing, sorting, and boxing raw fruit, that should qualify. Value-added processing might not.
It's basic washing and packing - no processing. Grower packs into standard shipping containers for wholesale. Should be exempt, right?
Definitely should qualify. I'd appeal to Florida DOR if TECO won't budge. Basic packing is part of agricultural production.
Filed appeal with state. Waiting for ruling but case looks strong based on Florida DOR Publication GT-800014.
Agricultural exemptions often involve detailed analysis of what constitutes farming vs processing. State publications and prior rulings are your best guides for borderline cases.