During the 2015 state legislative session, several new Florida Sales Tax Exemptions for Agriculture were passed with direct application to aquaculture. The following is an excerpt from House Bill 33 that became effective July 1, 2015. “Livestock” includes all animals raised for commercial purposes. The term “livestock” also includes all aquaculture products, as defined in s. 597.0015 Florida Statutes (F.S.), and identified by the Department of Agriculture and Consumer Services pursuant to s. 597.003 F.S.