Provides a sales and use tax exemption on honey bee food for an eligible apiarist for use in the raising of a bee colony used to make honey bee products.

Requires the joint legislative audit and review committee, as part of its tax preference review for the tax preferences contained within the act, to evaluate whether state taxes are a disproportionately large percentage of the commercial beekeeper's operational or capital costs, including an analysis of the impact of state taxes on similar sized businesses.

Creates a honey bee work group to address challenges facing the honey bee industry and to develop a report outlining solutions that bolster the use of the state's honey bee colonies used to pollinate tree fruits, berries, and seeds.

Delays, until July 1, 2016, the expiration of chapter 314, Laws of 2008, relating to honey beekeeper taxation.