Senate Bill sb1646c1
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Florida Senate - 2006 CS for SB 1646
By the Committee on Agriculture; and Senator Atwater
575-1810-06
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.
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14 Be It Enacted by the Legislature of the State of Florida:
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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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Florida Senate - 2006 CS for SB 1646
575-1810-06
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 for
22 production or processing of agricultural products on the farm
23 is exempt from the tax imposed by this chapter. This exemption
24 applies only if the electricity used for the exempt purposes
25 is separately metered. If the electricity is not separately
26 metered, it is conclusively presumed that some portion of the
27 electricity is used for a nonexempt purpose, and all of the
28 electricity used 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.
Florida Senate - 2006 CS for SB 1646
575-1810-06
1 STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
COMMITTEE SUBSTITUTE FOR
2 Senate Bill 1646
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4 Clarifies that the electricity must be used directly and
exclusively in agricultural production or processing in order
5 to be exempt for sales tax.
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