Senate Bill sb0696

    Florida Senate - 2005                                   SB 696

    By Senators Smith and Haridopolos





    14-729A-05

  1                      A bill to be entitled

  2         An act relating to the tax on sales, use, and

  3         other transactions; amending s. 212.08, F.S.;

  4         expanding the tax exemption provided for

  5         certain farm equipment to provide that such

  6         equipment is entirely exempt from the sales

  7         tax; exempting from the tax generators used

  8         exclusively on a farm or in the agricultural

  9         production of crops or products; providing an

10         effective date.

11  

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

13  

14         Section 1.  Subsection (3) of section 212.08, Florida

15  Statutes, is amended to read:

16         212.08  Sales, rental, use, consumption, distribution,

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

18  the rental, the use, the consumption, the distribution, and

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

20  following are hereby specifically exempt from the tax imposed

21  by this chapter.

22         (3)  EXEMPTIONS, PARTIAL; CERTAIN FARM EQUIPMENT AND

23  GENERATORS.--There shall be no tax on taxable at the rate of

24  2.5 percent the sale, rental, lease, use, consumption, or

25  storage for use in this state of self-propelled, power-drawn,

26  or power-driven farm equipment, or generators, which are used

27  exclusively on a farm or in a forest in the agricultural

28  production of crops or products as produced by those

29  agricultural industries included in s. 570.02(1), or for fire

30  prevention and suppression work with respect to such crops or

31  products. Harvesting may not be construed to include

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






    Florida Senate - 2005                                   SB 696
    14-729A-05




 1  processing activities. This exemption is not forfeited by

 2  moving farm equipment between farms or forests. However, this

 3  exemption shall not be allowed unless the purchaser, renter,

 4  or lessee signs a certificate stating that the farm equipment

 5  is to be used exclusively on a farm or in a forest for

 6  agricultural production or for fire prevention and

 7  suppression, as required by this subsection. Possession by a

 8  seller, lessor, or other dealer of a written certification by

 9  the purchaser, renter, or lessee certifying the purchaser's,

10  renter's, or lessee's entitlement to an exemption permitted by

11  this subsection relieves the seller from the responsibility of

12  collecting the tax on the nontaxable amounts, and the

13  department shall look solely to the purchaser for recovery of

14  such tax if it determines that the purchaser was not entitled

15  to the exemption.

16         Section 2.  This act shall take effect upon becoming a

17  law.

18  

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20                          SENATE SUMMARY

21    Provides that farm equipment and generators used
      exclusively on a farm or in the agricultural production
22    of crops or products are exempt from the sales tax.

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