Senate Bill sb0700

    Florida Senate - 2005                                   SB 700

    By Senators Smith and Haridopolos





    14-373A-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 exemption from taxation provided

  5         for liquefied petroleum gas and other fuel used

  6         to heat structures in which started pullets or

  7         broilers are raised; providing a tax exemption

  8         for electricity, liquefied petroleum gas, and

  9         other fuel used on a farm; providing an

10         effective date.

11  

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

13  

14         Section 1.  Paragraph (a) of subsection (5) of section

15  212.08, Florida 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         (5)  EXEMPTIONS; ACCOUNT OF USE.--

23         (a)  Items in agricultural use and certain nets.--There

24  are exempt from the tax imposed by this chapter nets designed

25  and used exclusively by commercial fisheries; disinfectants,

26  fertilizers, insecticides, pesticides, herbicides, fungicides,

27  and weed killers used for application on crops or groves,

28  including commercial nurseries and home vegetable gardens,

29  used in dairy barns or on poultry farms for the purpose of

30  protecting poultry or livestock, or used directly on poultry

31  or livestock; portable containers or movable receptacles in

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






    Florida Senate - 2005                                   SB 700
    14-373A-05




 1  which portable containers are placed, used for processing farm

 2  products; field and garden seeds, including flower seeds;

 3  nursery stock, seedlings, cuttings, or other propagative

 4  material purchased for growing stock; seeds, seedlings,

 5  cuttings, and plants used to produce food for human

 6  consumption; cloth, plastic, and other similar materials used

 7  for shade, mulch, or protection from frost or insects on a

 8  farm; generators used on poultry farms; and electricity,

 9  liquefied petroleum gas, or other fuel used on farms to heat a

10  structure in which started pullets or broilers are raised;

11  however, such exemption shall not be allowed unless the

12  purchaser or lessee signs a certificate stating that the item

13  to be exempted is for the exclusive use designated herein.

14  Also exempt are cellophane wrappers, glue for tin and glass

15  (apiarists), mailing cases for honey, shipping cases, window

16  cartons, and baling wire and twine used for baling hay, when

17  used by a farmer to contain, produce, or process an

18  agricultural commodity.

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

20  law.

21  

22            *****************************************

23                          SENATE SUMMARY

24    Expands the tax exemption provided for liquefied
      petroleum gas and other fuel used only to heat certain
25    specified farm structures to exempt from the sales tax
      any electricity, liquefied petroleum gas, and other fuel
26    used on a farm.

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