Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SB 2410
Barcode 763134
CHAMBER ACTION
Senate House
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11 The Committee on Government Efficiency Appropriations
12 (Atwater) recommended the following amendment:
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14 Senate Amendment (with title amendment)
15 Delete everything after the enacting clause
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17 and insert:
18 Section 1. Subsection (33) is added to section 212.02,
19 Florida Statutes, to read:
20 212.02 Definitions.--The following terms and phrases
21 when used in this chapter have the meanings ascribed to them
22 in this section, except where the context clearly indicates a
23 different meaning:
24 (33) "Low-volume irrigation" or "microirrigation"
25 means irrigation by means of frequent application of small
26 quantities of water directly on or below the soil surface,
27 usually as discrete drops, tiny streams, or miniature sprays
28 through emitters placed along the water delivery pipes.
29 Low-volume irrigation and microirrigation systems are designed
30 to deliver water at a rate of 45 gallons per hour or less per
31 exit point. The physical components required to apply water by
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Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SB 2410
Barcode 763134
1 low-volume irrigation or microirrigation methods include all
2 equipment and system components necessary to transport water
3 from the pump or pumping station to the crop through the
4 low-volume irrigation or microirrigation system. System
5 components include pumps, pumping stations, control stations,
6 filtration equipment pressure regulators, piping, tubing,
7 emitters, valves, fittings, gauges, sensors, sprinklers, and
8 safety devices.
9 Section 2. Paragraph (a) of subsection (5) of section
10 212.08, Florida Statutes, is amended to read:
11 212.08 Sales, rental, use, consumption, distribution,
12 and storage tax; specified exemptions.--The sale at retail,
13 the rental, the use, the consumption, the distribution, and
14 the storage to be used or consumed in this state of the
15 following are hereby specifically exempt from the tax imposed
16 by this chapter.
17 (5) EXEMPTIONS; ACCOUNT OF USE.--
18 (a) Items in agricultural use and certain nets.--There
19 are exempt from the tax imposed by this chapter nets designed
20 and used exclusively by commercial fisheries; disinfectants,
21 fertilizers, insecticides, pesticides, herbicides, fungicides,
22 and weed killers used for application on crops or groves,
23 including commercial nurseries and home vegetable gardens,
24 used in dairy barns or on poultry farms for the purpose of
25 protecting poultry or livestock, or used directly on poultry
26 or livestock; portable containers or movable receptacles in
27 which portable containers are placed, used for processing farm
28 products; field and garden seeds, including flower seeds;
29 nursery stock, seedlings, cuttings, or other propagative
30 material purchased for growing stock; seeds, seedlings,
31 cuttings, and plants used to produce food for human
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Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SB 2410
Barcode 763134
1 consumption; cloth, plastic, and other similar materials used
2 for shade, mulch, or protection from frost or insects on a
3 farm; and low-volume irrigation or microirrigation equipment
4 or components, as defined in s. 212.02(33), used in
5 agricultural production generators used on poultry farms; and
6 liquefied petroleum gas or other fuel used to heat a structure
7 in which started pullets or broilers are raised; however, such
8 exemption shall not be allowed unless the purchaser or lessee
9 signs a certificate stating that the item to be exempted is
10 for the exclusive use designated herein. Also exempt are
11 cellophane wrappers, glue for tin and glass (apiarists),
12 mailing cases for honey, shipping cases, window cartons, and
13 baling wire and twine used for baling hay, when used by a
14 farmer to contain, produce, or process an agricultural
15 commodity.
16 Section 3. This act shall take effect July 1, 2006.
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20 And the title is amended as follows:
21 Delete everything before the enacting clause
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23 and insert:
24 A bill to be entitled
25 An act relating to exemptions from the tax on
26 sales, use, and other transactions; amending s.
27 212.02, F.S.; defining the term "low-volume
28 irrigation" or "microirrigation"; amending s.
29 212.08, F.S.; including in the exemption for
30 items in agricultural use certain agricultural
31 machinery or farm equipment used for low-volume
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4:06 PM 04/17/06 s2410d-ge25-z7m
Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SB 2410
Barcode 763134
1 irrigation or microirrigation; deleting certain
2 exemptions relating to certain equipment and
3 fuel used in breeding poultry; providing an
4 effective date.
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