| 1 | A bill to be entitled |
| 2 | An act relating to exemptions from the tax on sales, use, |
| 3 | and other transactions; amending s. 212.08, F.S.; |
| 4 | including in the exemption for items in agricultural use |
| 5 | certain agricultural machinery or farm equipment used for |
| 6 | low-volume irrigation; providing an effective date. |
| 7 |
|
| 8 | Be It Enacted by the Legislature of the State of Florida: |
| 9 |
|
| 10 | Section 1. Paragraph (a) of subsection (5) of section |
| 11 | 212.08, Florida Statutes, is amended to read: |
| 12 | 212.08 Sales, rental, use, consumption, distribution, and |
| 13 | storage tax; specified exemptions.--The sale at retail, the |
| 14 | rental, the use, the consumption, the distribution, and the |
| 15 | storage to be used or consumed in this state of the following |
| 16 | are hereby specifically exempt from the tax imposed by this |
| 17 | chapter. |
| 18 | (5) EXEMPTIONS; ACCOUNT OF USE.-- |
| 19 | (a) Items in agricultural use and certain nets.--There are |
| 20 | exempt from the tax imposed by this chapter nets designed and |
| 21 | used exclusively by commercial fisheries; disinfectants, |
| 22 | fertilizers, insecticides, pesticides, herbicides, fungicides, |
| 23 | and weed killers used for application on crops or groves, |
| 24 | including commercial nurseries and home vegetable gardens, used |
| 25 | in dairy barns or on poultry farms for the purpose of protecting |
| 26 | poultry or livestock, or used directly on poultry or livestock; |
| 27 | portable containers or movable receptacles in which portable |
| 28 | containers are placed, used for processing farm products; field |
| 29 | and garden seeds, including flower seeds; nursery stock, |
| 30 | seedlings, cuttings, or other propagative material purchased for |
| 31 | growing stock; seeds, seedlings, cuttings, and plants used to |
| 32 | produce food for human consumption; cloth, plastic, and other |
| 33 | similar materials used for shade, mulch, or protection from |
| 34 | frost or insects on a farm; generators used on poultry farms; |
| 35 | agricultural machinery or self-propelled power-drawn farm |
| 36 | equipment used exclusively by a farmer on a farm owned, leased, |
| 37 | or sharecropped by the farmer for the purpose of low-volume |
| 38 | irrigation; and liquefied petroleum gas or other fuel used to |
| 39 | heat a structure in which started pullets or broilers are |
| 40 | raised; however, such exemption shall not be allowed unless the |
| 41 | purchaser or lessee signs a certificate stating that the item to |
| 42 | be exempted is for the exclusive use designated herein. Also |
| 43 | exempt are cellophane wrappers, glue for tin and glass |
| 44 | (apiarists), mailing cases for honey, shipping cases, window |
| 45 | cartons, and baling wire and twine used for baling hay, when |
| 46 | used by a farmer to contain, produce, or process an agricultural |
| 47 | commodity. |
| 48 | Section 2. This act shall take effect upon becoming a law. |