CODING: Words stricken are deletions; words underlined are additions.House Bill 0209c1
Florida House of Representatives - 1997 CS/HB 209
By the Committee on Agriculture and Representatives
Ziebarth, Kelly, Bronson, Putnam, Smith, Minton, Mackey,
Peaden, Spratt, Fuller, Ogles, Westbrook, Sembler, Boyd,
Bullard, Wise, Crady, Melvin, Littlefield, Byrd, Dockery,
(Additional Sponsors on Last Printed Page)
1 A bill to be entitled
2 An act relating to tax on sales, use, and other
3 transactions; amending s. 212.02, F.S.;
4 providing a definition of "self-propelled farm
5 equipment," "power-drawn farm equipment,"
6 "power-driven farm equipment," and "forest";
7 amending s. 212.08, F.S.; revising application
8 of the partial exemption for self-propelled or
9 power-drawn farm equipment; including
10 power-driven farm equipment within such
11 exemption; reducing the rate of tax on such
12 equipment over a specified period and exempting
13 such equipment beginning July 1, 2000; amending
14 s. 212.12, F.S., relating to promulgation of
15 tax brackets by the Department of Revenue, to
16 conform; providing an effective date.
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18 Be It Enacted by the Legislature of the State of Florida:
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20 Section 1. Subsections (27), (28), (29), and (30) are
21 added to section 212.02, Florida Statutes, 1996 Supplement, to
22 read:
23 212.02 Definitions.--The following terms and phrases
24 when used in this chapter have the meanings ascribed to them
25 in this section, except where the context clearly indicates a
26 different meaning:
27 (27) "Self-propelled farm equipment" means equipment
28 which contains within itself the means for its own propulsion,
29 including, but not limited to, tractors.
30 (28) "Power-drawn farm equipment" means equipment
31 which is pulled, dragged, or otherwise attached to
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Florida House of Representatives - 1997 CS/HB 209
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1 self-propelled equipment, including, but not limited to,
2 discs, harrows, hay balers, and mowers.
3 (29) "Power-driven farm equipment" means moving or
4 stationary equipment dependent upon an external power source
5 in order to perform its function, including, but not limited
6 to, conveyors, augers, feeding systems, and vacuum pumps.
7 (30) "Forest" means the land stocked by trees of any
8 size used in the production of forest products, or formerly
9 having such tree cover, and not currently developed for
10 nonforest use.
11 Section 2. Subsection (3) of section 212.08, Florida
12 Statutes, 1996 Supplement, is amended to read:
13 212.08 Sales, rental, use, consumption, distribution,
14 and storage tax; specified exemptions.--The sale at retail,
15 the rental, the use, the consumption, the distribution, and
16 the storage to be used or consumed in this state of the
17 following are hereby specifically exempt from the tax imposed
18 by this part.
19 (3) EXEMPTIONS, PARTIAL; CERTAIN FARM
20 EQUIPMENT.--Until June 30, 1998, there shall be taxable at the
21 rate of 3 percent the sale, use, consumption, or storage for
22 use in this state of self-propelled, or power-drawn, or
23 power-driven farm equipment used exclusively on a farm or in a
24 forest by a farmer on a farm owned, leased, or sharecropped by
25 the farmer in plowing, planting, cultivating, or harvesting
26 crops or products as produced by those agricultural industries
27 included in s. 570.02(1). Beginning July 1, 1998, the tax
28 rate applicable to such equipment shall be 2 percent.
29 Beginning July 1, 1999, the tax rate applicable to such
30 equipment shall be 1 percent. Beginning July 1, 2000, and
31 thereafter, such equipment shall be exempt from the tax
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Florida House of Representatives - 1997 CS/HB 209
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1 imposed by this chapter. Harvesting is not to be construed to
2 include processing activities. This exemption is not
3 forfeited by the act of moving farm equipment between farms or
4 forests. The rental of self-propelled, or power-drawn, or
5 power-driven farm equipment shall be taxed at the rate of 6
6 percent.
7 Section 3. Subsection (11) of section 212.12, Florida
8 Statutes, 1996 Supplement, is amended to read:
9 212.12 Dealer's credit for collecting tax; penalties
10 for noncompliance; powers of Department of Revenue in dealing
11 with delinquents; brackets applicable to taxable transactions;
12 records required.--
13 (11) The department is authorized to provide by rule
14 the tax amounts and brackets applicable to all taxable
15 transactions that occur in counties that have a surtax at a
16 rate other than 1 percent which transactions would otherwise
17 have been transactions taxable at the rate of 6 percent.
18 Likewise, the department is authorized to promulgate by rule
19 the tax amounts and brackets applicable to transactions
20 taxable at 3, 2, or 1 percent pursuant to s. 212.08(3),
21 transactions taxable at 7 percent pursuant to s. 212.05(1)(e),
22 and on transactions which would otherwise have been so taxable
23 in counties which have adopted a discretionary sales surtax.
24 Section 4. This act shall take effect October 1, 1997.
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ADDITIONAL SPONSORS
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4 Harrington, Cosgrove, Edwards, Flanagan, Feeney, Bainter,
5 Fasano and Merchant
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