Senate Bill 0680c1

    Florida Senate - 1998                            CS for SB 680

    By the Committee on Ways and Means; and Senator Kirkpatrick





    301-1992-98

  1                      A bill to be entitled

  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 effective

  7         date.

  8

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

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

12  section 212.08, Florida Statutes, 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 chapter.

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

20         (k)  Growth enhancers or performance enhancers for

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

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

23  for cattle.

24         Section 2.  This act shall take effect July 1, 1998.

25

26          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
27                              SB 680

28

29  The committee substitute limits the sales tax exemption to the
    sale of performance-enhancing or growth-enhancing products for
30  cattle instead of for all livestock.

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