Florida Senate - 2005                      COMMITTEE AMENDMENT
    Bill No. SB 56
                        Barcode 291208
                            CHAMBER ACTION
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11  The Committee on Government Efficiency Appropriations
12  (Campbell) recommended the following amendment:
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14         Senate Amendment (with title amendment) 
15         On page 43, between lines 7 & 8,
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17  insert:  
18         Section 7.  Subsection (3) of section 212.08, Florida
19  Statutes, is amended to read:
20         (3)  EXEMPTIONS, PARTIAL; CERTAIN FARM
21  EQUIPMENT.--There shall be exempt from the tax imposed by this
22  chapter taxable at the rate of 2.5 percent the sale, rental,
23  lease, use, consumption, or storage for use in this state of
24  self-propelled, power-drawn, or power-driven farm equipment
25  used exclusively on a farm or in a forest in the agricultural
26  production of crops or products as produced by those
27  agricultural industries included in s. 570.02(1), or for fire
28  prevention and suppression work with respect to such crops or
29  products. Harvesting may not be construed to include
30  processing activities. This exemption is not forfeited by
31  moving farm equipment between farms or forests. However, this
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    Florida Senate - 2005                      COMMITTEE AMENDMENT
    Bill No. SB 56
                        Barcode 291208
 1  exemption shall not be allowed unless the purchaser, renter,
 2  or lessee signs a certificate stating that the farm equipment
 3  is to be used exclusively on a farm or in a forest for
 4  agricultural production or for fire prevention and
 5  suppression, as required by this subsection. Possession by a
 6  seller, lessor, or other dealer of a written certification by
 7  the purchaser, renter, or lessee certifying the purchaser's,
 8  renter's, or lessee's entitlement to an exemption permitted by
 9  this subsection relieves the seller from the responsibility of
10  collecting the tax on the nontaxable amounts, and the
11  department shall look solely to the purchaser for recovery of
12  such tax if it determines that the purchaser was not entitled
13  to the exemption.
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17  And the title is amended as follows:
18         On page 2, line 10, after the second semicolon ";"
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20  insert:
21         providing an exemption for certain farm
22         equipment;
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