Senate Bill 0916

    Florida Senate - 1998                                   SB 916

    By Senator Bronson





    18-928-98

  1                      A bill to be entitled

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

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

  4         providing exemptions from the tax for

  5         aquaculture purposes; providing an effective

  6         date.

  7

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

  9

10         Section 1.  Paragraphs (a) and (e) of subsection (5)

11  and paragraph (d) of subsection (7) of section 212.08, Florida

12  Statutes, are 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 chapter.

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

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

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

22  and used exclusively by commercial fisheries; fertilizers,

23  insecticides, herbicides, and fungicides used for application

24  on crops, aquaculture facilities, or groves; portable

25  containers used for processing farm products; field and garden

26  seeds; nursery stock, seedlings, cuttings, or other

27  propagative material purchased for growing stock; cloth,

28  plastic, and other similar materials used for shade, mulch, or

29  protection from frost or insects on a farm; and liquefied

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

31  started pullets or broilers or fish are raised; however, such

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






    Florida Senate - 1998                                   SB 916
    18-928-98




  1  exemption shall not be allowed unless the purchaser or lessee

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

  3  for the exclusive use designated herein.

  4         (e)  Gas used for certain agricultural

  5  purposes.--Butane gas, propane gas, natural gas, and all other

  6  forms of liquefied petroleum gases are exempt from the tax

  7  imposed by this chapter if used in any tractor, vehicle, or

  8  other farm equipment, including, but not limited to, any

  9  greenhouse, generator, or heater, which is used exclusively on

10  a farm or for processing farm products on the farm and no part

11  of which gas is used in any vehicle or equipment driven or

12  operated on the public highways of this state. This

13  restriction does not apply to the movement of farm vehicles or

14  farm equipment between farms.  The transporting of bees by

15  water and the operating of equipment used in the apiary of a

16  beekeeper is also deemed an exempt use.

17         (7)  MISCELLANEOUS EXEMPTIONS.--

18         (d)  Feeds.--Feeds for poultry, fish, shellfish,

19  alligators, ostriches, and livestock, including racehorses and

20  dairy cows, are exempt.

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

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24                          SENATE SUMMARY

25    Exempts aquaculture facilities, aquaculture feed, and gas
      used for aquaculture purposes from the tax on sales, use,
26    and other transactions.

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