Senate Bill 0916c1

    Florida Senate - 1998                            CS for SB 916

    By the Committee on Ways and Means and Senator Bronson





    301-1675-98

  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.

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

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10         Section 1.  Paragraph (a) of subsection (5) and

11  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                            CS for SB 916
    301-1675-98




  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         (7)  MISCELLANEOUS EXEMPTIONS.--

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

  6  alligators, ostriches, and livestock, including racehorses and

  7  dairy cows, raised for commercial purposes, are exempt.

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

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10          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
11                              SB 916

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13  Provides that for feeds for poultry, fish, shellfish,
    alligators, ostriches, and livestock, including racehorses and
14  dairy cows, to be exempt from sales tax, such animals must be
    raised for commercial purposes.
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