Senate Bill 0984c1

    Florida Senate - 1998                            CS for SB 984

    By the Committee on Ways and Means and Senators Harris,
    Ostalkiewicz, Bronson, Williams and Thomas




    301-1978-98

  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; reducing the rate of tax on such

12         equipment; providing that changes made in this

13         act shall take precedence over changes made in

14         similar bills; providing an effective date.

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

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18         Section 1.  Subsections (27), (28), (29), and (30) are

19  added to section 212.02, Florida Statutes, to read:

20         212.02  Definitions.--The following terms and phrases

21  when used in this chapter have the meanings ascribed to them

22  in this section, except where the context clearly indicates a

23  different meaning:

24         (27)  "Self-propelled farm equipment" means equipment

25  that contains within itself the means for its own propulsion,

26  including, but not limited to, tractors.

27         (28)  "Power-drawn farm equipment" means equipment that

28  is pulled, dragged, or otherwise attached to self-propelled

29  equipment, including, but not limited to, disks, harrows, hay

30  balers, and mowers.

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






    Florida Senate - 1998                            CS for SB 984
    301-1978-98




  1         (29)  "Power-driven farm equipment" means moving or

  2  stationary equipment that is dependent upon an external power

  3  source to perform its function, including, but not limited to,

  4  conveyors, augers, feeding systems, and pumps.

  5         (30)  "Forest" means the land stocked by trees of any

  6  size used in the production of forest products, or formerly

  7  having such tree cover, and not currently developed for

  8  nonforest use.

  9         Section 2.  Subsection (3) of section 212.08, Florida

10  Statutes, is amended to read:

11         212.08  Sales, rental, use, consumption, distribution,

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

13  the rental, the use, the consumption, the distribution, and

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

15  following are hereby specifically exempt from the tax imposed

16  by this chapter.

17         (3)  EXEMPTIONS, PARTIAL; CERTAIN FARM

18  EQUIPMENT.--There shall be taxable at the rate of 3 percent

19  the sale, use, consumption, or storage for use in this state

20  of self-propelled, or power-drawn, or power-driven farm

21  equipment used exclusively on a farm or in a forest by a

22  farmer on a farm owned, leased, or sharecropped by the farmer

23  in plowing, planting, cultivating, or harvesting crops or

24  products as produced by those agricultural industries included

25  in s. 570.02(1), or for fire prevention and supression work

26  with respect to such crops or products. Harvesting may not be

27  construed to include processing activities. This exemption is

28  not forfeited by moving farm equipment between farms or

29  forests. The rental of self-propelled, or power-drawn, or

30  power-driven farm equipment shall be taxed at the rate of 3 6

31  percent.

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






    Florida Senate - 1998                            CS for SB 984
    301-1978-98




  1         Section 3.  If full effect, as provided in section

  2  1.04, Florida Statutes, cannot be given to the amendments to

  3  section 212.08(3), Florida Statutes, contained in this act and

  4  those contained in SB 1696 or similar legislation, the

  5  amendments contained in this act shall take precedence.

  6         Section 4.  This act shall take effect October 1, 1998.

  7

  8          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
  9                              SB 984

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11  The Committee Substitute provides that in the event that full
    effect, as provided in s. 1.04, F.S., cannot be given to the
12  amendments to s. 212.08(3), F.S., contained in this act and
    those contained in SB 1696 or similar legislation, the
13  amendments contained in this act shall take precedence.

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