CODING: Words stricken are deletions; words underlined are additions.
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Senator Harris moved the following amendment:
SENATE AMENDMENT
Bill No. CS/HB 209, 2nd Eng.
Amendment No.
CHAMBER ACTION
Senate House
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11 Senator Harris moved the following amendment:
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13 Senate Amendment (with title amendment)
14 Delete everything after the enacting clause
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16 and insert:
17 Section 1. Subsections (27), (28), (29), and (30) are
18 added to section 212.02, Florida Statutes, to read:
19 212.02 Definitions.--The following terms and phrases
20 when used in this chapter have the meanings ascribed to them
21 in this section, except where the context clearly indicates a
22 different meaning:
23 (27) "Self-propelled farm equipment" means equipment
24 that contains within itself the means for its own propulsion,
25 including, but not limited to, tractors.
26 (28) "Power-drawn farm equipment" means equipment that
27 is pulled, dragged, or otherwise attached to self-propelled
28 equipment, including, but not limited to, disks, harrows, hay
29 balers, and mowers.
30 (29) "Power-driven farm equipment" means moving or
31 stationary equipment that is dependent upon an external power
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SENATE AMENDMENT
Bill No. CS/HB 209, 2nd Eng.
Amendment No.
1 source to perform its function, including, but not limited to,
2 conveyors, augers, feeding systems, and pumps.
3 (30) "Forest" means the land stocked by trees of any
4 size used in the production of forest products, or formerly
5 having such tree cover, and not currently developed for
6 nonforest use.
7 Section 2. Subsection (3) of section 212.08, Florida
8 Statutes, is amended to read:
9 212.08 Sales, rental, use, consumption, distribution,
10 and storage tax; specified exemptions.--The sale at retail,
11 the rental, the use, the consumption, the distribution, and
12 the storage to be used or consumed in this state of the
13 following are hereby specifically exempt from the tax imposed
14 by this chapter.
15 (3) EXEMPTIONS, PARTIAL; CERTAIN FARM
16 EQUIPMENT.--There shall be taxable at the rate of 3 percent
17 the sale, use, consumption, or storage for use in this state
18 of self-propelled, or power-drawn, or power-driven farm
19 equipment used exclusively on a farm or in a forest by a
20 farmer on a farm owned, leased, or sharecropped by the farmer
21 in plowing, planting, cultivating, or harvesting crops or
22 products as produced by those agricultural industries included
23 in s. 570.02(1), or for fire prevention and supression work
24 with respect to such crops or products. Harvesting may not be
25 construed to include processing activities. This exemption is
26 not forfeited by moving farm equipment between farms or
27 forests. The rental of self-propelled, or power-drawn, or
28 power-driven farm equipment shall be taxed at the rate of 3 6
29 percent.
30 Section 3. This act shall take effect October 1, 1998.
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SENATE AMENDMENT
Bill No. CS/HB 209, 2nd Eng.
Amendment No.
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2 And the title is amended as follows:
3 Delete everything before the enacting clause
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5 and insert:
6 A bill to be entitled
7 An act relating to tax on sales, use, and other
8 transactions; amending s. 212.02, F.S.;
9 providing a definition of "self-propelled farm
10 equipment," "power-drawn farm equipment,"
11 "power-driven farm equipment," and "forest";
12 amending s. 212.08, F.S.; revising application
13 of the partial exemption for self-propelled or
14 power-drawn farm equipment; including
15 power-driven farm equipment within such
16 exemption; reducing the rate of tax on such
17 equipment; providing an effective date.
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