| 1 | The Agriculture Committee recommends the following: |
| 2 |
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| 3 | Council/Committee Substitute |
| 4 | Remove the entire bill and insert: |
| 5 | A bill to be entitled |
| 6 | An act relating to an exemption from the tax on sales, |
| 7 | use, and other transactions for farm equipment; amending |
| 8 | s. 212.02, F.S.; revising definitions; amending s. 212.08, |
| 9 | F.S.; making total a partial exemption for certain farm |
| 10 | equipment; amending s. 212.12, F.S.; correcting a cross |
| 11 | reference to conform; providing an effective date. |
| 12 |
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| 13 | Be It Enacted by the Legislature of the State of Florida: |
| 14 |
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| 15 | Section 1. Subsections (30) through (34) of section |
| 16 | 212.02, Florida Statutes, are amended to read: |
| 17 | 212.02 Definitions.--The following terms and phrases when |
| 18 | used in this chapter have the meanings ascribed to them in this |
| 19 | section, except where the context clearly indicates a different |
| 20 | meaning: |
| 21 | (30) "Power Self-propelled farm equipment" means moving or |
| 22 | stationary equipment that contains within itself the means for |
| 23 | its own propulsion or power and, including, but not limited to, |
| 24 | tractors. |
| 25 | (31) "Power-drawn farm equipment" means equipment that is |
| 26 | pulled, dragged, or otherwise attached to self-propelled |
| 27 | equipment, including, but not limited to, disks, harrows, hay |
| 28 | balers, and mowers. |
| 29 | (32) "Power-driven farm equipment" means moving or |
| 30 | stationary equipment that is dependent upon an external power |
| 31 | source to perform its functions function, including, but not |
| 32 | limited to, conveyors, augers, feeding systems, and pumps. |
| 33 | (31)(33) "Forest" means the land stocked by trees of any |
| 34 | size used in the production of forest products, or formerly |
| 35 | having such tree cover, and not currently developed for |
| 36 | nonforest use. |
| 37 | (32)(34) "Agricultural production" means the production of |
| 38 | plants and animals useful to humans, including the preparation, |
| 39 | planting, cultivating, or harvesting of these products or any |
| 40 | other practices necessary to accomplish production through the |
| 41 | harvest phase, and includes aquaculture, horticulture, |
| 42 | floriculture, viticulture, forestry, dairy, livestock, poultry, |
| 43 | bees, and any and all forms of farm products and farm |
| 44 | production. |
| 45 | Section 2. Subsection (3) of section 212.08, Florida |
| 46 | Statutes, is amended to read: |
| 47 | 212.08 Sales, rental, use, consumption, distribution, and |
| 48 | storage tax; specified exemptions.--The sale at retail, the |
| 49 | rental, the use, the consumption, the distribution, and the |
| 50 | storage to be used or consumed in this state of the following |
| 51 | are hereby specifically exempt from the tax imposed by this |
| 52 | chapter. |
| 53 | (3) EXEMPTIONS, PARTIAL; CERTAIN FARM EQUIPMENT.--There |
| 54 | shall be no tax on taxable at the rate of 2.5 percent the sale, |
| 55 | rental, lease, use, consumption, or storage for use in this |
| 56 | state of power self-propelled, power-drawn, or power-driven farm |
| 57 | equipment used exclusively on a farm or in a forest in the |
| 58 | agricultural production of crops or products as produced by |
| 59 | those agricultural industries included in s. 570.02(1), or for |
| 60 | fire prevention and suppression work with respect to such crops |
| 61 | or products. Harvesting may not be construed to include |
| 62 | processing activities. This exemption is not forfeited by moving |
| 63 | farm equipment between farms or forests. However, this exemption |
| 64 | shall not be allowed unless the purchaser, renter, or lessee |
| 65 | signs a certificate stating that the farm equipment is to be |
| 66 | used exclusively on a farm or in a forest for agricultural |
| 67 | production or for fire prevention and suppression, as required |
| 68 | by this subsection. Possession by a seller, lessor, or other |
| 69 | dealer of a written certification by the purchaser, renter, or |
| 70 | lessee certifying the purchaser's, renter's, or lessee's |
| 71 | entitlement to an exemption permitted by this subsection |
| 72 | relieves the seller from the responsibility of collecting the |
| 73 | tax on the nontaxable amounts, and the department shall look |
| 74 | solely to the purchaser for recovery of such tax if it |
| 75 | determines that the purchaser was not entitled to the exemption. |
| 76 | Section 3. Subsection (11) of section 212.12, Florida |
| 77 | Statutes, is amended to read: |
| 78 | 212.12 Dealer's credit for collecting tax; penalties for |
| 79 | noncompliance; powers of Department of Revenue in dealing with |
| 80 | delinquents; brackets applicable to taxable transactions; |
| 81 | records required.-- |
| 82 | (11) The department shall make available in an electronic |
| 83 | format or otherwise the tax amounts and brackets applicable to |
| 84 | all taxable transactions that occur in counties that have a |
| 85 | surtax at a rate other than 1 percent which transactions would |
| 86 | otherwise have been transactions taxable at the rate of 6 |
| 87 | percent. Likewise, the department shall make available in an |
| 88 | electronic format or otherwise the tax amounts and brackets |
| 89 | applicable to transactions taxable at 2.5 or 3 percent pursuant |
| 90 | to s. 212.08(3), transactions taxable at 7 percent pursuant to |
| 91 | s. 212.05(1)(e), and on transactions which would otherwise have |
| 92 | been so taxable in counties which have adopted a discretionary |
| 93 | sales surtax. |
| 94 | Section 4. This act shall take effect July 1, 2005. |