Florida Senate - 2004 COMMITTEE AMENDMENT
Bill No. SB 16-A
Barcode 240604
CHAMBER ACTION
Senate House
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11 The Committee on Agriculture (Smith) recommended the following
12 amendment:
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14 Senate Amendment (with title amendment)
15 On page 3, between lines 21 and 22,
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17 insert:
18 Section 5. (1) Notwithstanding section 212.08(3),
19 Florida Statutes, effective upon this act becoming a law,
20 there shall be no tax imposed on the sale, rental, lease, use,
21 consumption, or storage for use in this state of
22 self-propelled, power-drawn, or power-driven farm equipment
23 used exclusively on a farm or in a forest in the agricultural
24 production of crops or products as produced by those
25 agricultural industries included in section 570.02(1), Florida
26 Statutes, or used for fire prevention and suppression work
27 with respect to such crops or products. Harvesting may not be
28 construed to include processing activities. This exemption is
29 not forfeited by moving farm equipment between farms or
30 forests. However, this exemption shall not be allowed unless
31 the purchaser, renter, or lessee signs a certificate stating
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Florida Senate - 2004 COMMITTEE AMENDMENT
Bill No. SB 16-A
Barcode 240604
1 that the farm equipment is to be used exclusively on a farm or
2 in a forest for agricultural production or for fire prevention
3 and suppression, as required by this subsection.
4 (2) Possession by a seller, lessor, or other dealer of
5 a written certification by the purchaser, renter, or lessee
6 certifying the purchaser's, renter's, or lessee's entitlement
7 to the exemption permitted by this section relieves the seller
8 from the responsibility of collecting the tax on the
9 nontaxable amounts, and the Department of Revenue shall look
10 solely to the purchaser for recovery of such tax if the
11 department determines that the purchaser, renter, or lessee
12 was not entitled to the exemption.
13 (3) The tax exemption provided in this section expires
14 June 30, 2006.
15 Section 6. (1) Effective upon this act becoming a
16 law, agricultural businesses, as defined in the following
17 North American Industry Classification System (NAICS) Codes,
18 2002, which carry out customary agricultural activities, are
19 exempt from the tax imposed under chapter 212, Florida
20 Statutes:
21 (a) NAICS Code 111 (crop production).
22 (b) NAICS Code 112 (animal production).
23 (c) NAICS Code 113 (forestry and logging).
24 (d) NAICS Code 115 (support activities for agriculture
25 and forestry).
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27 This exemption shall not be allowed unless the purchaser signs
28 a certificate stating that the purchaser is entitled to the
29 exemption provided under this section.
30 (2) Possession by a seller of a written certification
31 by the purchaser certifying the purchaser's entitlement to an
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Florida Senate - 2004 COMMITTEE AMENDMENT
Bill No. SB 16-A
Barcode 240604
1 exemption permitted by this section relieves the seller from
2 the responsibility of collecting the tax on the nontaxable
3 amounts, and the Department of Revenue shall look solely to
4 the purchaser for recovery of such tax if the department
5 determines that the purchaser was not entitled to the
6 exemption.
7 (3) The tax exemption provided in this section expires
8 June 30, 2006.
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10 (Redesignate subsequent sections.)
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14 And the title is amended as follows:
15 On page 1, line 20, after the semicolon,
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17 insert:
18 providing an exemption from the tax on the
19 sale, rental, lease, use, consumption, or
20 storage of certain farm equipment used in
21 agricultural production of crops or products or
22 used for fire prevention and suppression with
23 respect to such crops or products; requiring
24 the purchaser, renter, or lessee to sign a
25 certificate stating entitlement to the
26 exemption; providing that such certification
27 relieves the seller from the responsibility of
28 collecting the tax; providing for future
29 expiration of the tax exemption; providing an
30 exemption from the tax imposed under ch. 212,
31 F.S., on certain specified agricultural
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Florida Senate - 2004 COMMITTEE AMENDMENT
Bill No. SB 16-A
Barcode 240604
1 businesses that carry out agricultural
2 activities; identifying such businesses by
3 North American Industry Classification System
4 (NAICS) Codes; requiring the purchaser to sign
5 a certificate stating entitlement to the
6 exemption; providing that such certification
7 relieves the seller from the responsibility of
8 collecting the tax; providing for future
9 expiration of the tax exemption;
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