Senate Bill sb1984c1

    Florida Senate - 2007                           CS for SB 1984

    By the Committee on Agriculture; and Senators Baker and Deutch





    575-2279-07

  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         212.08, F.S.; exempting purchases of certain

  5         building materials used in constructing certain

  6         farm structures; providing requirements;

  7         providing an effective date.

  8  

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

10  

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

12  212.08, Florida Statutes, is amended to read:

13         212.08  Sales, rental, use, consumption, distribution,

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

15  the rental, the use, the consumption, the distribution, and

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

17  following are hereby specifically exempt from the tax imposed

18  by this chapter.

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

20         (a)1.  Items in agricultural use and certain

21  nets.--There are exempt from the tax imposed by this chapter

22  nets designed and used exclusively by commercial fisheries;

23  disinfectants, fertilizers, insecticides, pesticides,

24  herbicides, fungicides, and weed killers used for application

25  on crops or groves, including commercial nurseries and home

26  vegetable gardens, used in dairy barns or on poultry farms for

27  the purpose of protecting poultry or livestock, or used

28  directly on poultry or livestock; portable containers or

29  movable receptacles in which portable containers are placed,

30  used for processing farm products; field and garden seeds,

31  including flower seeds; nursery stock, seedlings, cuttings, or

                                  1

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






    Florida Senate - 2007                           CS for SB 1984
    575-2279-07




 1  other propagative material purchased for growing stock; seeds,

 2  seedlings, cuttings, and plants used to produce food for human

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

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

 5  farm; generators used on poultry farms; and liquefied

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

 7  started pullets or broilers are raised; however, such

 8  exemption shall not be allowed unless the purchaser or lessee

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

10  for the exclusive use designated herein. Also exempt are

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

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

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

14  farmer to contain, produce, or process an agricultural

15  commodity.

16         2.  Building materials used for farm

17  structures.--Building materials purchased for use in the

18  construction of new structures or the replacement, repair, or

19  rebuilding of existing structures located on a farm, as

20  defined in s. 823.14, which is classified as agricultural land

21  pursuant to s. 193.461 is exempt. The exemption applies only

22  if the building materials become a component part of such

23  structures. The structures include, but are not limited to,

24  greenhouses, shade houses, poly houses, poultry houses,

25  milking parlors, barns, fences, irrigation pump houses,

26  storage facilities, and other similar structures. Such

27  structures do not include residential dwellings. Such

28  exemption shall not be allowed unless the purchaser of the

29  building materials signs a certificate stating that the item

30  to be exempted is for the use designated herein.

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

                                  2

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






    Florida Senate - 2007                           CS for SB 1984
    575-2279-07




 1          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
 2                         Senate Bill 1984

 3                                 

 4  Committee Substitute for Senate Bill 1984 is different from
    Senate Bill 1984 in that it no longer provides for the
 5  retroactive exemption on sales and use tax for building
    materials used for agricultural structures.
 6  

 7  

 8  

 9  

10  

11  

12  

13  

14  

15  

16  

17  

18  

19  

20  

21  

22  

23  

24  

25  

26  

27  

28  

29  

30  

31  

                                  3

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