SALES TAX INFORMATION 
The Florida Revenue Act of 1949 (Sales and 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 guid- 
ance in determining tax exempt items shown in this catalog, we 
list below those items that are not subject to the tax. 
EXEMPT ITEMS 
Beekeeper’s Gloves and Veils; Cans and Jars; Crate materials; 
Fencing—For farm use; Feeds—For farm animals; Grafting Wax 
and Rubber Strips; Hotcaps; Label Paste; Peat Moss; Poultry 
and Stock Remedies; Paper Pots—Plant Bands and Flats; Seeds— 
All Vegetable, Field Crop, Pasture Grasses, Onion Sets, Seed 
Potatoes; Seedbed Cloth; Seed Inoculants; Seed Treating Com- 
pounds; Starter Solutions and Root Inducing Materials; Terra- 
Lite; Tractors; Weed Killers. 
EXEMPT ONLY IF USED FOR COMMERCIAL 
AGRICULTURAL PURPOSES 
Dusters; Farm tools; Fertilizers; Insecticides and Fungicides; 
Soluble Plant Foods; Fumigants; Garden tools; Raffia and Twine 
—Rubber Bands; Sprayers; Tarpaulins. 
All other merchandise listed in this Planting Guide is subject to 
3% State Sales Tax except sales to Dealers, Government Agencies, 
Schools, Churches and Charitable organizations provided Tax 
Exemption Certificate has been obtained from the State Comp- 
troller. All orders from institutions or organizations claiming tax 
exemption must clearly indicate on order sent us, the certificate 
serial number and date of certificate. 
THE RATE OF TAX APPLICABLE TO NON-EXEMPT 
SALES IS AS FOLLOWS: 
(1) On single sales of 10c or less no amount shall be added 
for taxes. 
(2) On single sales in amounts from llc to 35c, both inclusive, 
Ic shall be added for taxes. 
(3) On sales in amounts from 36c to 65c, both inclusive, 2c shal 
be added for taxes. 
(4) On sales in amounts from 66c to $1.00, both inclusive, 3 
shall be added for taxes. 
(5) On sales in amounts of more than $1.00, 3% shall be charged 
upon each dollar of price, plus the above bracket charges 
upon any fractional part of a dollar in excess of even dollars. 
SPECIAL NOTICE 
In order to avoid delay in filling your order, on all non- 
exempt items, be sure to include with your remittance 
the proper amount of sales tax as indicated above. 
- We are not permitted by law to assume the Sales Tax. 
3 
