House Bill 0209e2
CODING: Words stricken are deletions; words underlined are additions.
CS/HB 209, Second Engrossed/ntc
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; providing an effective date.
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13 Be It Enacted by the Legislature of the State of Florida:
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15 Section 1. Subsections (27), (28), (29), and (30) are
16 added to section 212.02, Florida Statutes, to read:
17 212.02 Definitions.--The following terms and phrases
18 when used in this chapter have the meanings ascribed to them
19 in this section, except where the context clearly indicates a
20 different meaning:
21 (27) "Self-propelled farm equipment" means equipment
22 which contains within itself the means for its own propulsion,
23 including, but not limited to, tractors.
24 (28) "Power-drawn farm equipment" means equipment
25 which is pulled, dragged, or otherwise attached to
26 self-propelled equipment, including, but not limited to,
27 discs, harrows, hay balers, and mowers.
28 (29) "Power-driven farm equipment" means moving or
29 stationary equipment dependent upon an external power source
30 in order to perform its function, including, but not limited
31 to, conveyors, augers, feeding systems, and vacuum pumps.
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CODING: Words stricken are deletions; words underlined are additions.
CS/HB 209, Second Engrossed/ntc
1 (30) "Forest" means the land stocked by trees of any
2 size used in the production of forest products, or formerly
3 having such tree cover, and not currently developed for
4 nonforest use.
5 Section 2. Subsection (3) of section 212.08, Florida
6 Statutes, is amended to read:
7 212.08 Sales, rental, use, consumption, distribution,
8 and storage tax; specified exemptions.--The sale at retail,
9 the rental, the use, the consumption, the distribution, and
10 the storage to be used or consumed in this state of the
11 following are hereby specifically exempt from the tax imposed
12 by this chapter.
13 (3) EXEMPTIONS, PARTIAL; CERTAIN FARM
14 EQUIPMENT.--There shall be taxable at the rate of 3 percent
15 the sale, use, consumption, or storage for use in this state
16 of self-propelled, or power-drawn, or power-driven farm
17 equipment used exclusively on a farm or in a forest by a
18 farmer on a farm owned, leased, or sharecropped by the farmer
19 in plowing, planting, cultivating, or harvesting crops or
20 products as produced by those agricultural industries included
21 in s. 570.02(1). Harvesting is not to be construed to include
22 processing activities. This exemption is not forfeited by the
23 act of moving farm equipment between farms or forests. The
24 rental of self-propelled, or power-drawn, or power-driven farm
25 equipment shall be taxed at the rate of 6 percent.
26 Section 3. This act shall take effect October 1 of the
27 year in which enacted.
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