This bill provides additional restrictions and clarification on who and what is eligible to receive the sales tax exemption on agricultural related purchases.  It requires the commissioner of agriculture to use certain designated criteria to determine eligibility and provides limits on GATE card issuance by:

• Eliminating eligibility of real property contractors
• Eliminating eligibility solely for the ownership of land in CUVA
• Eliminating eligibility for businesses that sell or provide services for domestic pets
• Defines the IRS forms that must be used to prove farm income
• Clarifies that the Department of Revenue has rule making and audit authority over the program.