Pollen

From the 2024 DOR Tax Exemption Study

82.08.0277; 82.12.0273 - Pollen Description Sales and use of pollen are exempt from the sales and use taxes. Purpose To support the agricultural and horticultural industry. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.615 $0.637 $0.661 $0.685 Local Taxes $0.178 $0.180 $0.182 $0.184 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.584 $0.661 $0.685 Local Taxes $0.000 $0.165 $0.182 $0.184 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - Growth is compound annual growth of farm-originated production expenses from U.S. Department of Agriculture 2017 Census report. - Local revenue estimates use the rural average local sales and use tax rate of 1.879%. - Specific pollen sales data does not exist. - Most farmers rent hives to perform pollination. - Cost to pollinate with purchased pollen is between $100 and $240 per acre. - Assume 1% of cropland is pollinated with purchased pollen and not bees. Data Sources - U.S. Department of Agriculture, 2017 Census Additio