Senate Bill sb1646

    Florida Senate - 2006                                  SB 1646

    By Senator Atwater





    25-1024A-06                                         See HB 743

  1                      A bill to be entitled

  2         An act relating to agricultural usage sales and

  3         use tax exemptions; amending s. 212.0501, F.S.;

  4         excluding from application of the sales and use

  5         tax diesel fuel used in certain farming

  6         vehicles or for certain farming purposes;

  7         amending s. 212.08, F.S.; exempting from the

  8         sales and use tax electricity used for

  9         specified agricultural purposes; providing

10         application; providing a conclusive presumption

11         of taxable use under certain circumstances;

12         providing an effective date.

13  

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

15  

16         Section 1.  Subsection (3) of section 212.0501, Florida

17  Statutes, is amended to read:

18         212.0501  Tax on diesel fuel for business purposes;

19  purchase, storage, and use.--

20         (3)  For purposes of this section, "consumption, use,

21  or storage by a trade or business" does not include those uses

22  of diesel fuel specifically exempt on account of residential

23  purposes, or in any tractor, vehicle, or other equipment used

24  exclusively on a farm or for processing farm products on the

25  farm, no part of which diesel fuel is used in any licensed

26  motor vehicle on the public highways of this state on account

27  of agricultural purposes as defined in s. 212.08(5), or the

28  purchase or storage of diesel fuel held for resale.

29         Section 2.  Paragraph (e) of subsection (5) of section

30  212.08, Florida Statutes, is amended to read:

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






    Florida Senate - 2006                                  SB 1646
    25-1024A-06                                         See HB 743




 1         212.08  Sales, rental, use, consumption, distribution,

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

 3  the rental, the use, the consumption, the distribution, and

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

 5  following are hereby specifically exempt from the tax imposed

 6  by this chapter.

 7         (5)  EXEMPTIONS; ACCOUNT OF USE.--

 8         (e)1.  Gas used for certain agricultural

 9  purposes.--Butane gas, propane gas, natural gas, and all other

10  forms of liquefied petroleum gases are exempt from the tax

11  imposed by this chapter if used in any tractor, vehicle, or

12  other farm equipment which is used exclusively on a farm or

13  for processing farm products on the farm and no part of which

14  gas is used in any vehicle or equipment driven or operated on

15  the public highways of this state. This restriction does not

16  apply to the movement of farm vehicles or farm equipment

17  between farms. The transporting of bees by water and the

18  operating of equipment used in the apiary of a beekeeper is

19  also deemed an exempt use.

20         2.  Electricity used for certain agricultural

21  purposes.--Electricity used directly and exclusively on a farm

22  or for processing farm products on the farm is exempt from the

23  tax imposed by this chapter. This exemption applies only if

24  the electricity used for the exempt purposes is separately

25  metered. If the electricity is not separately metered, it is

26  conclusively presumed that some portion of the electricity is

27  used for a nonexempt purpose, and all of the electricity used

28  for such purposes is taxable.

29         Section 3.  This act shall take effect July 1, 2006.

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