| 1 | A bill to be entitled |
| 2 | An act relating to exemptions from the tax on sales, use, |
| 3 | and other transactions; amending s. 212.02, F.S.; defining |
| 4 | the term "low-volume irrigation" or "microirrigation"; |
| 5 | amending s. 212.08, F.S.; including in the exemption for |
| 6 | items in agricultural use certain agricultural machinery |
| 7 | or farm equipment used for low-volume irrigation or |
| 8 | microirrigation; deleting certain exemptions relating to |
| 9 | certain equipment and fuel used in breeding poultry; |
| 10 | providing an effective date. |
| 11 |
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| 12 | Be It Enacted by the Legislature of the State of Florida: |
| 13 |
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| 14 | Section 1. Subsection (34) is added to section 212.02, |
| 15 | Florida Statutes, to read: |
| 16 | 212.02 Definitions.--The following terms and phrases when |
| 17 | used in this chapter have the meanings ascribed to them in this |
| 18 | section, except where the context clearly indicates a different |
| 19 | meaning: |
| 20 | (34) "Low-volume irrigation" or "microirrigation" means |
| 21 | irrigation by means of frequent application of small quantities |
| 22 | of water directly on or below the soil surface, usually as |
| 23 | discrete drops, tiny streams, or miniature sprays through |
| 24 | emitters placed along the water delivery pipes. Low-volume |
| 25 | irrigation and microirrigation systems are designed to deliver |
| 26 | water at a rate of 45 gallons per hour or less per exit point. |
| 27 | The physical components required to apply water by low-volume |
| 28 | irrigation or microirrigation methods include all equipment and |
| 29 | system components necessary to transport water from the pump or |
| 30 | pumping station to the crop through the low-volume irrigation or |
| 31 | microirrigation system. System components include pumps, pumping |
| 32 | stations, control stations, filtration equipment pressure |
| 33 | regulators, piping, tubing, emitters, valves, fittings, gauges, |
| 34 | sensors, sprinklers, and safety devices. |
| 35 | Section 2. Paragraph (a) of subsection (5) of section |
| 36 | 212.08, Florida Statutes, is amended to read: |
| 37 | 212.08 Sales, rental, use, consumption, distribution, and |
| 38 | storage tax; specified exemptions.--The sale at retail, the |
| 39 | rental, the use, the consumption, the distribution, and the |
| 40 | storage to be used or consumed in this state of the following |
| 41 | are hereby specifically exempt from the tax imposed by this |
| 42 | chapter. |
| 43 | (5) EXEMPTIONS; ACCOUNT OF USE.-- |
| 44 | (a) Items in agricultural use and certain nets.--There are |
| 45 | exempt from the tax imposed by this chapter nets designed and |
| 46 | used exclusively by commercial fisheries; disinfectants, |
| 47 | fertilizers, insecticides, pesticides, herbicides, fungicides, |
| 48 | and weed killers used for application on crops or groves, |
| 49 | including commercial nurseries and home vegetable gardens, used |
| 50 | in dairy barns or on poultry farms for the purpose of protecting |
| 51 | poultry or livestock, or used directly on poultry or livestock; |
| 52 | portable containers or movable receptacles in which portable |
| 53 | containers are placed, used for processing farm products; field |
| 54 | and garden seeds, including flower seeds; nursery stock, |
| 55 | seedlings, cuttings, or other propagative material purchased for |
| 56 | growing stock; seeds, seedlings, cuttings, and plants used to |
| 57 | produce food for human consumption; cloth, plastic, and other |
| 58 | similar materials used for shade, mulch, or protection from |
| 59 | frost or insects on a farm; and low-volume irrigation or |
| 60 | microirrigation equipment or components, as defined in s. |
| 61 | 212.02(34), used in agricultural production generators used on |
| 62 | poultry farms; and liquefied petroleum gas or other fuel used to |
| 63 | heat a structure in which started pullets or broilers are |
| 64 | raised; however, such exemption shall not be allowed unless the |
| 65 | purchaser or lessee signs a certificate stating that the item to |
| 66 | be exempted is for the exclusive use designated herein. Also |
| 67 | exempt are cellophane wrappers, glue for tin and glass |
| 68 | (apiarists), mailing cases for honey, shipping cases, window |
| 69 | cartons, and baling wire and twine used for baling hay, when |
| 70 | used by a farmer to contain, produce, or process an agricultural |
| 71 | commodity. |
| 72 | Section 3. This act shall take effect July 1, 2007. |