House Bill 0209e2

                                   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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