House Bill 4155er

    ENROLLED

    1998 Legislature                      HB 4155, First Engrossed



  1

  2         An act relating to the tax on sales, use, and

  3         other transactions; amending s. 212.08, F.S.;

  4         providing an exemption for the sale of

  5         performance-enhancing or growth-enhancing

  6         products for cattle; providing an exemption for

  7         generators used on poultry farms; providing an

  8         effective date.

  9

10  Be It Enacted by the Legislature of the State of Florida:

11

12         Section 1.  Paragraph (k) is added to subsection (5) of

13  section 212.08, Florida Statutes, to read:

14         212.08  Sales, rental, use, consumption, distribution,

15  and storage tax; specified exemptions.--The sale at retail,

16  the rental, the use, the consumption, the distribution, and

17  the storage to be used or consumed in this state of the

18  following are hereby specifically exempt from the tax imposed

19  by this chapter.

20         (5)  EXEMPTIONS; ACCOUNT OF USE.--

21         (k)  Growth enhancers or performance enhancers for

22  cattle.--There is exempt from the tax imposed by this chapter

23  the sale of performance-enhancing or growth-enhancing products

24  for cattle.

25         Section 2.  Paragraph (a) of subsection (5) of section

26  212.08, Florida Statutes, is amended to read:

27         (5)  EXEMPTIONS; ACCOUNT OF USE.--

28         (a)  Items in agricultural use and certain nets.--There

29  are exempt from the tax imposed by this chapter nets designed

30  and used exclusively by commercial fisheries; fertilizers,

31  insecticides, herbicides, and fungicides used for application


                                  1

CODING: Words stricken are deletions; words underlined are additions.




    ENROLLED

    1998 Legislature                      HB 4155, First Engrossed



  1  on crops or groves; portable containers used for processing

  2  farm products; field and garden seeds; nursery stock,

  3  seedlings, cuttings, or other propagative material purchased

  4  for growing stock; cloth, plastic, and other similar materials

  5  used for shade, mulch, or protection from frost or insects on

  6  a farm; generators used on poultry farms; and liquefied

  7  petroleum gas or other fuel used to heat a structure in which

  8  started pullets or broilers are raised; however, such

  9  exemption shall not be allowed unless the purchaser or lessee

10  signs a certificate stating that the item to be exempted is

11  for the exclusive use designated herein.

12         Section 3.  This act shall take effect July 1, 1998.

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31


                                  2