§ 201.25, F.S. — Tax exemptions for certain loans

There shall be exempt from all taxes imposed by this chapter:

# (1)

Any loan made by the Florida Small Business Emergency Bridge Loan Program in response to a disaster that results in a state of emergency declared by executive order or proclamation of the Governor pursuant to s. 252.36.

# (2)

Any federal loan that is related to a state of emergency declared by executive order or proclamation of the Governor pursuant to s. 252.36.

# (3)

Any loan made by the Agriculture and Aquaculture Producers Natural Disaster Recovery Loan Program pursuant to s. 570.822.