Senate Bill sb1984

    Florida Senate - 2007                                  SB 1984

    By Senator Baker





    20-767-07

  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         exempting sales of building materials used in

  5         the construction of nonresidential farm

  6         structures from such tax; defining the term

  7         "farm"; providing retroactive applicability

  8         through a tax credit for certain purchases;

  9         providing an effective date.

10  

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

12  

13         Section 1.  Paragraph (q) is added to subsection (5) of

14  section 212.08, Florida Statutes, to read:

15         212.08  Sales, rental, use, consumption, distribution,

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

17  the rental, the use, the consumption, the distribution, and

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

19  following are hereby specifically exempt from the tax imposed

20  by this chapter.

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

22         (q)  Material used for the construction of certain

23  agricultural structures.--

24         1.  There shall be no tax collected on the sale of

25  building materials such as wood; metal, including aluminum and

26  tin; plastics; glass; polyethylene; shade cloth; woven ground

27  cloth; nails; nuts; bolts; fasteners; cable; wires; and other

28  similar appurtenances used for the construction of a new farm

29  structure or the replacement, repair, or rebuilding of any

30  existing structure that is not a residential dwelling and is

31  located on land that is an integral part of a farm operation

                                  1

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






    Florida Senate - 2007                                  SB 1984
    20-767-07




 1  or is classified as agricultural land under s. 193.461. Such

 2  structures include, but are not limited to, greenhouses, shade

 3  houses, poly houses, facilities required to meet state or

 4  federal eradication or other successor programs, pole barns,

 5  fences, irrigation pump houses, and storage facilities. Such

 6  exemption shall not be allowed unless the purchaser signs a

 7  certificate stating that the item to be exempted is for the

 8  use designated in this paragraph. As used in this paragraph,

 9  the term "farm" has the same meaning as in s. 823.14.

10         2.  An agricultural producer may apply for a tax credit

11  equal to the documented amount of the sales tax paid for the

12  purchase of any material described in subparagraph 1. if:

13         a.  The material was purchased on or after July 1,

14  2006; or

15         b.  The producer provides the Department of Revenue

16  with appropriate receipts that demonstrate that the material

17  was purchased for the direct purpose of replacing, repairing,

18  or rebuilding structures damaged by any named storm that

19  impacted this state during calendar year 2004 or calendar year

20  2005.

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

22  

23            *****************************************

24                          SENATE SUMMARY

25    Exempts sales of building materials used in constructing,
      replacing, repairing, or rebuilding nonresidential farm
26    structures from the tax on sales, use, and other
      transactions. Provides retroactive applicability for all
27    such sales since July 1, 2006, and for such sales,
      regardless of date, when the materials are to be used for
28    repair of damage from a named storm impacting the state
      in 2004 or 2005.
29  

30  

31  

                                  2

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