TO CREATE A FARMER SALES TAX IDENTIFICATION CARD; AND TO RELIEVE A SELLER OF SALES TAX REMITTANCE LIABILITY UPON GOOD FAITH ACCEPTANCE OF A FARMER SALES TAX IDENTIFICATION CARD.

HB 1594 creates a Farmer Sales Tax Identification Card that allows eligible farmers to claim sales tax exemptions when purchasing goods for farming. To qualify, farmers must prove they operate a commercial farm (via tax documents or a business plan) and meet resource requirements. Sellers who accept the card in good faith are protected from sales tax liability for those purchases. The card expires after 8 years and requires a $20 fee for new applications or $10 for renewals, with fees funding administration.