Senate Bill sb1416

    Florida Senate - 2007                                  SB 1416

    By Senator Atwater





    25-1092A-07

  1                      A bill to be entitled

  2         An act relating to agricultural usage sales and

  3         use tax exemptions; amending s. 212.08, F.S.;

  4         exempting from the sales and use tax

  5         electricity used directly or indirectly for

  6         production or processing of agricultural

  7         products on a farm; providing an effective

  8         date.

  9  

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

11  

12         Section 1.  Paragraph (e) of subsection (5) of section

13  212.08, Florida Statutes, is amended to read:

14         212.08  Sales, rental, use, consumption, distribution,

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

16  the rental, the use, the consumption, the distribution, and

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

18  following are hereby specifically exempt from the tax imposed

19  by this chapter.

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

21         (e)  Gas or electricity used for certain agricultural

22  purposes.--

23         1.  Butane gas, propane gas, natural gas, and all other

24  forms of liquefied petroleum gases are exempt from the tax

25  imposed by this chapter if used in any tractor, vehicle, or

26  other farm equipment which is used exclusively on a farm or

27  for processing farm products on the farm and no part of which

28  gas is used in any vehicle or equipment driven or operated on

29  the public highways of this state. This restriction does not

30  apply to the movement of farm vehicles or farm equipment

31  between farms.  The transporting of bees by water and the

                                  1

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






    Florida Senate - 2007                                  SB 1416
    25-1092A-07




 1  operating of equipment used in the apiary of a beekeeper is

 2  also deemed an exempt use.

 3         2.  Electricity used directly or indirectly and

 4  exclusively for production or processing of agricultural

 5  products on the farm is exempt from the tax imposed by this

 6  chapter. This exemption applies only if the electricity used

 7  for the exempt purposes is separately metered. If the

 8  electricity is not separately metered, it is conclusively

 9  presumed that some portion of the electricity is used for a

10  nonexempt purpose, and all of the electricity used for such

11  purposes is taxable.

12         Section 2.  This act shall take effect July 1, 2007.

13  

14            *****************************************

15                          SENATE SUMMARY

16    Exempts from the sales and use tax electricity used
      directly or indirectly for production or processing of
17    agricultural products on a farm.

18  

19  

20  

21  

22  

23  

24  

25  

26  

27  

28  

29  

30  

31  

                                  2

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