Effective July 1, 2007, Florida amended its statutes regarding the exemption of electricity consumed directly or indirectly in the production or processing of agricultural products. Under the change, electricity is now exempt from sales and use tax as long as it is separately metered from the electricity used in non-production or non-processing functions. Farmers must present an exemption certificate to the utility provider to be eligible for the exemption. If centrally metered, and electricity is considered to be used for both tax-exempt and taxable purposes, it is entirely subject to tax. (Ch. 56 (H.B. 1199), Laws 2007, effective July 1, 2007)