IMPORTANT 

The Florida Revenue Act of 1949 (Sales & Use Tax) imposes a 
3% tax on the retail sales of many commodities. Numerous agri- 
cultural supply items are exempt from the tax, and for your guidance 
in determining tax exempt supplies shown in this Planting Guide, 
we list below those items that are not subject to the tax. 
EXEMPT 
Beekeeper’s Gloves & Veils—See Bee Supplies non-exempt list 
Cans & Jars 
Crate materials 
(a) Dusters 
(a) Farm tools 
Fencing—Farm use 
Feeds—Farm animals 
Fertilizers — Soluble Plant Foods 
(a) Fumigants 
Fungicides 
Grafting Wax & Rubber Strips 
Hotkaps 
Insecticides including household 
Label paste 
Onion Sets 
Peat Moss 
Poultry & Stock Remedies 
(a) Raffia & Twine 
(a) Rubber Bands 
Seeds—Vegetable, Flower, Field Crop, Pasture grasses 
Seed Bed Cloth 
Seed Inoculants 
Seed Treating Compounds 
Starter solutions & Root Inducing materials 
(a) Sprayers 
Terra-Lite 
Tractors 
Weed Killers 
(a) —For commercial agricultural use. 
Sales to Dealers, Government Agencies, Schools, Churches and 
Charitable organizations are tax exempt providing a Tax Exemption 
Certificate has been obtained from the State Comptroller. All orders 
from institutions or organizations claiming tax exemption must 
clearly indicate on order sent us, the certificate serial] number and 
date of certificate. 
