Senate Bill sb2410c1

    Florida Senate - 2006                           CS for SB 2410

    By the Committee on Government Efficiency Appropriations; and
    Senators Atwater and Bullard




    593-2285-06

  1                      A bill to be entitled

  2         An act relating to exemptions from the tax on

  3         sales, use, and other transactions; amending s.

  4         212.02, F.S.; defining the term "low-volume

  5         irrigation" or "microirrigation"; amending s.

  6         212.08, F.S.; including in the exemption for

  7         items in agricultural use certain agricultural

  8         machinery or farm equipment used for low-volume

  9         irrigation or microirrigation; deleting certain

10         exemptions relating to certain equipment and

11         fuel used in breeding poultry; providing an

12         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 (33) is added to section 212.02,

17  Florida Statutes, to read:

18         212.02  Definitions.--The following terms and phrases

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

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

21  different meaning:

22         (33)  "Low-volume irrigation" or "microirrigation"

23  means irrigation by means of frequent application of small

24  quantities of water directly on or below the soil surface,

25  usually as discrete drops, tiny streams, or miniature sprays

26  through emitters placed along the water delivery pipes.

27  Low-volume irrigation and microirrigation systems are designed

28  to deliver water at a rate of 45 gallons per hour or less per

29  exit point. The physical components required to apply water by

30  low-volume irrigation or microirrigation methods include all

31  equipment and system components necessary to transport water

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






    Florida Senate - 2006                           CS for SB 2410
    593-2285-06




 1  from the pump or pumping station to the crop through the

 2  low-volume irrigation or microirrigation system. System

 3  components include pumps, pumping stations, control stations,

 4  filtration equipment pressure regulators, piping, tubing,

 5  emitters, valves, fittings, gauges, sensors, sprinklers, and

 6  safety devices.

 7         Section 2.  Paragraph (a) of subsection (5) of section

 8  212.08, Florida Statutes, is amended to read:

 9         212.08  Sales, rental, use, consumption, distribution,

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

11  the rental, the use, the consumption, the distribution, and

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

13  following are hereby specifically exempt from the tax imposed

14  by this chapter.

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

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

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

18  and used exclusively by commercial fisheries; disinfectants,

19  fertilizers, insecticides, pesticides, herbicides, fungicides,

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

21  including commercial nurseries and home vegetable gardens,

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

23  protecting poultry or livestock, or used directly on poultry

24  or livestock; portable containers or movable receptacles in

25  which portable containers are placed, used for processing farm

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

27  nursery stock, seedlings, cuttings, or other propagative

28  material purchased for growing stock; seeds, seedlings,

29  cuttings, and plants used to produce food for human

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

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

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    Florida Senate - 2006                           CS for SB 2410
    593-2285-06




 1  farm; and low-volume irrigation or microirrigation equipment

 2  or components, as defined in s. 212.02(33), used in

 3  agricultural production generators used on poultry farms; and

 4  liquefied petroleum gas or other fuel used to heat a structure

 5  in which started pullets or broilers are raised; however, such

 6  exemption shall not be allowed unless the purchaser or lessee

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

 8  for the exclusive use designated herein. Also exempt are

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

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

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

12  farmer to contain, produce, or process an agricultural

13  commodity.

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

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16          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
17                             SB 2410

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19  The committee substitute changed the effective date of the
    bill from "upon becoming a law" to "July 1, 2006."
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CODING: Words stricken are deletions; words underlined are additions.