Senate Bill sb2410

    Florida Senate - 2006                                  SB 2410

    By Senator Atwater





    25-1501A-06

  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         including in the exemption for items in

  5         agricultural use certain agricultural or farm

  6         equipment used for low-volume or

  7         micro-irrigation; deleting an exemption from

  8         the tax provided for generators used on poultry

  9         farms and for liquefied petroleum gas or other

10         fuel used to heat a structure used for pullets

11         or broilers; amending s. 212.02, F.S.;

12         providing a definition for low-volume or

13         micro-irrigation; providing an effective date.

14  

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

16  

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

18  212.08, Florida Statutes, is amended to read:

19         212.08  Sales, rental, use, consumption, distribution,

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

21  the rental, the use, the consumption, the distribution, and

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

23  following are hereby specifically exempt from the tax imposed

24  by this chapter.

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

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

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

28  and used exclusively by commercial fisheries; disinfectants,

29  fertilizers, insecticides, pesticides, herbicides, fungicides,

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

31  including commercial nurseries and home vegetable gardens,

                                  1

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






    Florida Senate - 2006                                  SB 2410
    25-1501A-06




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

 2  protecting poultry or livestock, or used directly on poultry

 3  or livestock; portable containers or movable receptacles in

 4  which portable containers are placed, used for processing farm

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

 6  nursery stock, seedlings, cuttings, or other propagative

 7  material purchased for growing stock; seeds, seedlings,

 8  cuttings, and plants used to produce food for human

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

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

11  farm; generators used on poultry farms; and low-volume or

12  micro-irrigation equipment or components as defined in s.

13  212.02(33), used in agricultural production liquefied

14  petroleum gas or other fuel used to heat a structure in which

15  started pullets or broilers are raised; however, such

16  exemption shall not be allowed unless the purchaser or lessee

17  signs a certificate stating that the item to be exempted is

18  for the exclusive use designated herein. Also exempt are

19  cellophane wrappers, glue for tin and glass (apiarists),

20  mailing cases for honey, shipping cases, window cartons, and

21  baling wire and twine used for baling hay, when used by a

22  farmer to contain, produce, or process an agricultural

23  commodity.

24         Section 2.  Subsection (33) is added to section 212.02,

25  Florida Statutes, to read:

26         212.02  Definitions.--The following terms and phrases

27  when used in this chapter have the meanings ascribed to them

28  in this section, except where the context clearly indicates a

29  different meaning:

30         (33)  "Low-volume or micro-irrigation" means the

31  frequent application of small quantities of water directly on

                                  2

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






    Florida Senate - 2006                                  SB 2410
    25-1501A-06




 1  or below the soil surface, usually as discrete drops, tiny

 2  streams, or miniature sprays through emitters placed along the

 3  water delivery pipes. Low-volume and micro-irrigation systems

 4  are designed to deliver water at a rate of 45 gallons per hour

 5  or less per exit point. The physical components required to

 6  apply water by micro-irrigation include all equipment and

 7  system components necessary to transport water from the pump

 8  or pumping station to the crop through the low-volume or

 9  micro-irrigation system. System components include pumps,

10  pumping stations, control stations, filtration equipment,

11  pressure regulators, piping, tubing, emitters, valves,

12  fittings, gauges, sensors, sprinklers, and safety devices.

13         Section 3.  This act shall take effect upon becoming a

14  law.

15  

16            *****************************************

17                          SENATE SUMMARY

18    Provides an exemption from the tax on sales, use, and
      other transactions for low-volume or micro-irrigation
19    equipment or components used in agricultural production.
      Defines the term "low-volume or micro-irrigation."
20    Removes an exemption from the tax provided for certain
      poultry operations.
21  

22  

23  

24  

25  

26  

27  

28  

29  

30  

31  

                                  3

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