Modifies current law to exempt bee keepers from sales and use taxes on feed necessary for raining honey bees. This act declares and emergency and takes effect July 1, 2013.   Official Text and Analysis.

Adds an expiration date for all the honeybee tax incentives. Included is an intent section and requirement to create a honeybee work group to evaluate industry challenges and report findings to the Legislature by December 31, 2016. Additional requirements are included in the JLARC tax preference review of the honeybee tax incentives..

Provides eligible honey beekeepers with a sales or use tax exemption for purchases of honeybee food. Includes an expiration date for honeybee tax incentives. Provides legislative intent language linking the purpose of the tax incentives to the impacts of colony collapse disorder. Creates a honeybee workgroup to address honeybee industry challenges. Requires the Joint Legislative Audit and Review Commission to evaluate the impact of state taxes on the honeybee industry compared to other industries as part of its tax preference review.

Makes the following changes to section 5: extends the deadline for submitting the report from December 31, 2013, to December 31, 2014, allowing additional time for the honey bee work group to be formed and produce the required report to the Legislature; sets an expiration date on the honey bee work group of July 1, 2016, consistent with other expiration dates in the bill; and clarifies that the Department of Agriculture has the responsibility for convening the work group and submitting the work group's report to the Legislature.