Senate Bill sb0696c1
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Florida Senate - 2005 CS for SB 696
By the Committee on Government Efficiency Appropriations; and
Senators Smith, Haridopolos, Fasano, Argenziano and Bullard
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1 A bill to be entitled
2 An act relating to an exemption from the tax on
3 sales, use, and other transactions for farm
4 equipment; amending s. 212.02, F.S.; revising
5 definitions; amending s. 212.08, F.S.; making
6 total a partial exemption for certain farm
7 equipment; amending s. 212.12, F.S.; correcting
8 a cross-reference to conform; providing an
9 effective date.
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11 Be It Enacted by the Legislature of the State of Florida:
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13 Section 1. Subsections (30) through (34) of section
14 212.02, Florida Statutes, are amended to read:
15 212.02 Definitions.--The following terms and phrases
16 when used in this chapter have the meanings ascribed to them
17 in this section, except where the context clearly indicates a
18 different meaning:
19 (30) "Power Self-propelled farm equipment" means
20 moving or stationary equipment that contains within itself the
21 means for its own propulsion or power and, including, but not
22 limited to, tractors.
23 (31) "Power-drawn farm equipment" means equipment that
24 is pulled, dragged, or otherwise attached to self-propelled
25 equipment, including, but not limited to, disks, harrows, hay
26 balers, and mowers.
27 (32) "Power-driven farm equipment" means moving or
28 stationary equipment that is dependent upon an external power
29 source to perform its functions function, including, but not
30 limited to, conveyors, augers, feeding systems, and pumps.
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Florida Senate - 2005 CS for SB 696
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1 (31)(33) "Forest" means the land stocked by trees of
2 any size used in the production of forest products, or
3 formerly having such tree cover, and not currently developed
4 for nonforest use.
5 (32)(34) "Agricultural production" means the
6 production of plants and animals useful to humans, including
7 the preparation, planting, cultivating, or harvesting of these
8 products or any other practices necessary to accomplish
9 production through the harvest phase, and includes
10 aquaculture, horticulture, floriculture, viticulture,
11 forestry, dairy, livestock, poultry, bees, and any and all
12 forms of farm products and farm production.
13 Section 2. Subsection (3) of section 212.08, Florida
14 Statutes, is amended to read:
15 212.08 Sales, rental, use, consumption, distribution,
16 and storage tax; specified exemptions.--The sale at retail,
17 the rental, the use, the consumption, the distribution, and
18 the storage to be used or consumed in this state of the
19 following are hereby specifically exempt from the tax imposed
20 by this chapter.
21 (3) EXEMPTIONS, PARTIAL; CERTAIN FARM
22 EQUIPMENT.--There shall be no tax on taxable at the rate of
23 2.5 percent the sale, rental, lease, use, consumption, or
24 storage for use in this state of power self-propelled,
25 power-drawn, or power-driven farm equipment used exclusively
26 on a farm or in a forest in the agricultural production of
27 crops or products as produced by those agricultural industries
28 included in s. 570.02(1), or for fire prevention and
29 suppression work with respect to such crops or products.
30 Harvesting may not be construed to include processing
31 activities. This exemption is not forfeited by moving farm
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Florida Senate - 2005 CS for SB 696
593-2336-05
1 equipment between farms or forests. However, this exemption
2 shall not be allowed unless the purchaser, renter, or lessee
3 signs a certificate stating that the farm equipment is to be
4 used exclusively on a farm or in a forest for agricultural
5 production or for fire prevention and suppression, as required
6 by this subsection. Possession by a seller, lessor, or other
7 dealer of a written certification by the purchaser, renter, or
8 lessee certifying the purchaser's, renter's, or lessee's
9 entitlement to an exemption permitted by this subsection
10 relieves the seller from the responsibility of collecting the
11 tax on the nontaxable amounts, and the department shall look
12 solely to the purchaser for recovery of such tax if it
13 determines that the purchaser was not entitled to the
14 exemption.
15 Section 3. Subsection (11) of section 212.12, Florida
16 Statutes, is amended to read:
17 212.12 Dealer's credit for collecting tax; penalties
18 for noncompliance; powers of Department of Revenue in dealing
19 with delinquents; brackets applicable to taxable transactions;
20 records required.--
21 (11) The department shall make available in an
22 electronic format or otherwise the tax amounts and brackets
23 applicable to all taxable transactions that occur in counties
24 that have a surtax at a rate other than 1 percent which
25 transactions would otherwise have been transactions taxable at
26 the rate of 6 percent. Likewise, the department shall make
27 available in an electronic format or otherwise the tax amounts
28 and brackets applicable to transactions taxable at 2.5 or 3
29 percent pursuant to s. 212.08(3), transactions taxable at 7
30 percent pursuant to s. 212.05(1)(e), and on transactions which
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Florida Senate - 2005 CS for SB 696
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1 would otherwise have been so taxable in counties which have
2 adopted a discretionary sales surtax.
3 Section 4. This act shall take effect July 1, 2005.
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5 STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
COMMITTEE SUBSTITUTE FOR
6 SB 696
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8 The committee substitute made the following changes to SB 696:
9 Provides a definition for "power farm equipment" which
includes all farm equipment currently subject to the reduced
10 sales tax rate. The definition also includes generators, which
were in SB 696 and adds power units used to power irrigation
11 equipment.
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