Florida Senate - 2016                                    SB 1264
       
       
        
       By Senator Simpson
       
       18-01264-16                                           20161264__
    1                        A bill to be entitled                      
    2         An act relating to sales tax exemptions for
    3         agricultural equipment; amending s. 212.08, F.S.;
    4         revising the maximum sales price of certain farm
    5         trailers that are exempt from the sales and use tax;
    6         exempting certain agricultural items from the tax;
    7         providing an effective date.
    8          
    9  Be It Enacted by the Legislature of the State of Florida:
   10  
   11         Section 1. Paragraph (b) of subsection (3) and paragraph
   12  (a) of subsection (5) of section 212.08, Florida Statutes, are
   13  amended to read:
   14         212.08 Sales, rental, use, consumption, distribution, and
   15  storage tax; specified exemptions.—The sale at retail, the
   16  rental, the use, the consumption, the distribution, and the
   17  storage to be used or consumed in this state of the following
   18  are hereby specifically exempt from the tax imposed by this
   19  chapter.
   20         (3) EXEMPTIONS; CERTAIN FARM EQUIPMENT.—
   21         (b) The tax may not be imposed on that portion of the sales
   22  price below $25,000 $20,000 for a trailer weighing 12,000 pounds
   23  or less and purchased by a farmer for exclusive use in
   24  agricultural production or to transport farm products from his
   25  or her farm to the place where the farmer transfers ownership of
   26  the farm products to another. This exemption is not forfeited by
   27  using a trailer to transport the farmer’s farm equipment. The
   28  exemption provided under this paragraph does not apply to the
   29  lease or rental of a trailer.
   30         (5) EXEMPTIONS; ACCOUNT OF USE.—
   31         (a) Items in agricultural use and certain nets.—There are
   32  exempt from the tax imposed by this chapter nets designed and
   33  used exclusively by commercial fisheries; disinfectants,
   34  fertilizers, insecticides, pesticides, herbicides, fungicides,
   35  and weed killers used for application on crops or groves,
   36  including commercial nurseries and home vegetable gardens, used
   37  in dairy barns or on poultry farms for the purpose of protecting
   38  poultry or livestock, or used directly on poultry or livestock;
   39  portable containers or movable receptacles in which portable
   40  containers are placed, used for processing farm products; field
   41  and garden seeds, including flower seeds; nursery stock,
   42  seedlings, cuttings, or other propagative material purchased for
   43  growing stock; seeds, seedlings, cuttings, and plants used to
   44  produce food for human consumption; cloth, plastic, and other
   45  similar materials used for shade, mulch, or protection from
   46  frost or insects on a farm; hog wire and nylon mesh netting used
   47  on a farm for protection from predatory or destructive animals;
   48  barbed wire fencing, including gates and materials used to
   49  construct or repair such fencing, used on a beef or dairy cattle
   50  farm; stakes used by a farmer to support plants during
   51  agricultural production; generators used on poultry farms;
   52  compressed or liquefied oxygen used in aquaculture production;
   53  and liquefied petroleum gas or other fuel used to heat a
   54  structure in which started pullets or broilers are raised;
   55  however, such exemption is not allowed unless the purchaser or
   56  lessee signs a certificate stating that the item to be exempted
   57  is for the exclusive use designated herein. Also exempt are
   58  cellophane wrappers, glue for tin and glass (apiarists), mailing
   59  cases for honey, shipping cases, window cartons, and baling wire
   60  and twine used for baling hay, when used by a farmer to contain,
   61  produce, or process an agricultural commodity.
   62         Section 2. This act shall take effect July 1, 2016.