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Senator Harris moved the following amendment:



                                                  SENATE AMENDMENT

    Bill No. CS/HB 209, 2nd Eng.

    Amendment No.    

                            CHAMBER ACTION
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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

15

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.  If full effect, as provided in section

31  1.04, Florida Statutes, cannot be given to the amendments to

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                                                  SENATE AMENDMENT

    Bill No. CS/HB 209, 2nd Eng.

    Amendment No.    





 1  section 212.08(3), Florida Statutes, contained in this act and

 2  those contained in SB 1696 or similar legislation, the

 3  amendments contained in this act shall take precedence.

 4         Section 4.  This act shall take effect October 1, 1998.

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 7  ================ T I T L E   A M E N D M E N T ===============

 8  And the title is amended as follows:

 9         Delete everything before the enacting clause

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11  and insert:

12                      A bill to be entitled

13         An act relating to tax on sales, use, and other

14         transactions; amending s. 212.02, F.S.;

15         providing a definition of "self-propelled farm

16         equipment," "power-drawn farm equipment,"

17         "power-driven farm equipment," and "forest";

18         amending s. 212.08, F.S.; revising application

19         of the partial exemption for self-propelled or

20         power-drawn farm equipment; including

21         power-driven farm equipment within such

22         exemption; reducing the rate of tax on such

23         equipment; providing that changes made in this

24         act shall take precedence over changes made in

25         similar bills; providing an effective date.

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