| 1 | A bill to be entitled |
| 2 | An act relating to an exemption from the tax on sales, |
| 3 | use, and other transactions for farm equipment; amending |
| 4 | s. 212.08, F.S.; making total a partial exemption for |
| 5 | certain farm equipment or generators; deleting certain |
| 6 | provisions to conform; amending s. 212.12, F.S.; |
| 7 | correcting a cross reference to conform; providing an |
| 8 | effective date. |
| 9 |
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| 10 | Be It Enacted by the Legislature of the State of Florida: |
| 11 |
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| 12 | Section 1. Subsection (3) of section 212.08, Florida |
| 13 | Statutes, is amended to read: |
| 14 | 212.08 Sales, rental, use, consumption, distribution, and |
| 15 | storage tax; specified exemptions.--The sale at retail, the |
| 16 | rental, the use, the consumption, the distribution, and the |
| 17 | storage to be used or consumed in this state of the following |
| 18 | are hereby specifically exempt from the tax imposed by this |
| 19 | chapter. |
| 20 | (3) EXEMPTIONS, PARTIAL; CERTAIN FARM EQUIPMENT.--There |
| 21 | shall be no tax on taxable at the rate of 2.5 percent the sale, |
| 22 | rental, lease, use, consumption, or storage for use in this |
| 23 | state of self-propelled, power-drawn, or power-driven farm |
| 24 | equipment or generators which are used exclusively on a farm or |
| 25 | in a forest in the agricultural production of crops or products |
| 26 | as produced by those agricultural industries included in s. |
| 27 | 570.02(1), or for fire prevention and suppression work with |
| 28 | respect to such crops or products. Harvesting may not be |
| 29 | construed to include processing activities. This exemption is |
| 30 | not forfeited by moving farm equipment between farms or forests. |
| 31 | However, this exemption shall not be allowed unless the |
| 32 | purchaser, renter, or lessee signs a certificate stating that |
| 33 | the farm equipment is to be used exclusively on a farm or in a |
| 34 | forest for agricultural production or for fire prevention and |
| 35 | suppression, as required by this subsection. Possession by a |
| 36 | seller, lessor, or other dealer of a written certification by |
| 37 | the purchaser, renter, or lessee certifying the purchaser's, |
| 38 | renter's, or lessee's entitlement to an exemption permitted by |
| 39 | this subsection relieves the seller from the responsibility of |
| 40 | collecting the tax on the nontaxable amounts, and the department |
| 41 | shall look solely to the purchaser for recovery of such tax if |
| 42 | it determines that the purchaser was not entitled to the |
| 43 | exemption. |
| 44 | Section 2. Subsection (11) of section 212.12, Florida |
| 45 | Statutes, is amended to read: |
| 46 | 212.12 Dealer's credit for collecting tax; penalties for |
| 47 | noncompliance; powers of Department of Revenue in dealing with |
| 48 | delinquents; brackets applicable to taxable transactions; |
| 49 | records required.-- |
| 50 | (11) The department shall make available in an electronic |
| 51 | format or otherwise the tax amounts and brackets applicable to |
| 52 | all taxable transactions that occur in counties that have a |
| 53 | surtax at a rate other than 1 percent which transactions would |
| 54 | otherwise have been transactions taxable at the rate of 6 |
| 55 | percent. Likewise, the department shall make available in an |
| 56 | electronic format or otherwise the tax amounts and brackets |
| 57 | applicable to transactions taxable at 2.5 or 3 percent pursuant |
| 58 | to s. 212.08(3), transactions taxable at 7 percent pursuant to |
| 59 | s. 212.05(1)(e), and on transactions which would otherwise have |
| 60 | been so taxable in counties which have adopted a discretionary |
| 61 | sales surtax. |
| 62 | Section 3. This act shall take effect July 1, 2005. |