CS/HB 245

1
A bill to be entitled
2An act relating to exemptions from the tax on sales, use,
3and other transactions; amending s. 212.02, F.S.; defining
4the term "low-volume irrigation" or "microirrigation";
5providing for future deletion of the definition; amending
6s. 212.08, F.S.; providing for a one-year inclusion in the
7exemption for items in agricultural use certain
8agricultural machinery or farm equipment used for low-
9volume irrigation or microirrigation; providing for a one-
10year deletion of certain exemptions relating to certain
11equipment used in breeding poultry; deleting an exemption
12for gas or fuel used to heat structures for breeding
13poultry; providing effective dates.
14
15Be It Enacted by the Legislature of the State of Florida:
16
17     Section 1.  Subsection (34) is added to section 212.02,
18Florida Statutes, to read:
19     212.02  Definitions.--The following terms and phrases when
20used in this chapter have the meanings ascribed to them in this
21section, except where the context clearly indicates a different
22meaning:
23     (34)  "Low-volume irrigation" or "microirrigation" means
24irrigation by means of frequent application of small quantities
25of water directly on or below the soil surface, usually as
26discrete drops, tiny streams, or miniature sprays through
27emitters placed along the water delivery pipes. Low-volume
28irrigation and microirrigation systems are designed to deliver
29water at a rate of 45 gallons per hour or less per exit point.
30The physical components required to apply water by low-volume
31irrigation or microirrigation methods include all equipment and
32system components necessary to transport water from the pump or
33pumping station to the crop through the low-volume irrigation or
34microirrigation system. System components include pumps, pumping
35stations, control stations, filtration equipment pressure
36regulators, piping, tubing, emitters, valves, fittings, gauges,
37sensors, sprinklers, and safety devices.
38     Section 2.  Effective July 1, 2008, subsection (34) of
39section 212.02, Florida Statutes, as amended by this act, is
40amended to read:
41     212.02  Definitions.--The following terms and phrases when
42used in this chapter have the meanings ascribed to them in this
43section, except where the context clearly indicates a different
44meaning:
45     (34)  "Low-volume irrigation" or "microirrigation" means
46irrigation by means of frequent application of small quantities
47of water directly on or below the soil surface, usually as
48discrete drops, tiny streams, or miniature sprays through
49emitters placed along the water delivery pipes. Low-volume
50irrigation and microirrigation systems are designed to deliver
51water at a rate of 45 gallons per hour or less per exit point.
52The physical components required to apply water by low-volume
53irrigation or microirrigation methods include all equipment and
54system components necessary to transport water from the pump or
55pumping station to the crop through the low-volume irrigation or
56microirrigation system. System components include pumps, pumping
57stations, control stations, filtration equipment pressure
58regulators, piping, tubing, emitters, valves, fittings, gauges,
59sensors, sprinklers, and safety devices.
60     Section 3.  Paragraph (a) of subsection (5) of section
61212.08, Florida Statutes, is amended to read:
62     212.08  Sales, rental, use, consumption, distribution, and
63storage tax; specified exemptions.--The sale at retail, the
64rental, the use, the consumption, the distribution, and the
65storage to be used or consumed in this state of the following
66are hereby specifically exempt from the tax imposed by this
67chapter.
68     (5)  EXEMPTIONS; ACCOUNT OF USE.--
69     (a)  Items in agricultural use and certain nets.--There are
70exempt from the tax imposed by this chapter nets designed and
71used exclusively by commercial fisheries; disinfectants,
72fertilizers, insecticides, pesticides, herbicides, fungicides,
73and weed killers used for application on crops or groves,
74including commercial nurseries and home vegetable gardens, used
75in dairy barns or on poultry farms for the purpose of protecting
76poultry or livestock, or used directly on poultry or livestock;
77portable containers or movable receptacles in which portable
78containers are placed, used for processing farm products; field
79and garden seeds, including flower seeds; nursery stock,
80seedlings, cuttings, or other propagative material purchased for
81growing stock; seeds, seedlings, cuttings, and plants used to
82produce food for human consumption; cloth, plastic, and other
83similar materials used for shade, mulch, or protection from
84frost or insects on a farm; and low-volume irrigation or
85microirrigation equipment or components, as defined in s.
86212.02(34), used in agricultural production generators used on
87poultry farms; and liquefied petroleum gas or other fuel used to
88heat a structure in which started pullets or broilers are
89raised; however, such exemption shall not be allowed unless the
90purchaser or lessee signs a certificate stating that the item to
91be exempted is for the exclusive use designated herein. Also
92exempt are cellophane wrappers, glue for tin and glass
93(apiarists), mailing cases for honey, shipping cases, window
94cartons, and baling wire and twine used for baling hay, when
95used by a farmer to contain, produce, or process an agricultural
96commodity.
97     Section 4.  Effective July 1, 2008, paragraph (a) of
98subsection (5) of section 212.08, Florida Statutes, as amended
99by this act, is amended to read:
100     212.08  Sales, rental, use, consumption, distribution, and
101storage tax; specified exemptions.--The sale at retail, the
102rental, the use, the consumption, the distribution, and the
103storage to be used or consumed in this state of the following
104are hereby specifically exempt from the tax imposed by this
105chapter.
106     (5)  EXEMPTIONS; ACCOUNT OF USE.--
107     (a)  Items in agricultural use and certain nets.--There are
108exempt from the tax imposed by this chapter nets designed and
109used exclusively by commercial fisheries; disinfectants,
110fertilizers, insecticides, pesticides, herbicides, fungicides,
111and weed killers used for application on crops or groves,
112including commercial nurseries and home vegetable gardens, used
113in dairy barns or on poultry farms for the purpose of protecting
114poultry or livestock, or used directly on poultry or livestock;
115portable containers or movable receptacles in which portable
116containers are placed, used for processing farm products; field
117and garden seeds, including flower seeds; nursery stock,
118seedlings, cuttings, or other propagative material purchased for
119growing stock; seeds, seedlings, cuttings, and plants used to
120produce food for human consumption; cloth, plastic, and other
121similar materials used for shade, mulch, or protection from
122frost or insects on a farm; and generators used on poultry farms
123low-volume irrigation or microirrigation equipment or
124components, as defined in s. 212.02(34), used in agricultural
125production; however, such exemption shall not be allowed unless
126the purchaser or lessee signs a certificate stating that the
127item to be exempted is for the exclusive use designated herein.
128Also exempt are cellophane wrappers, glue for tin and glass
129(apiarists), mailing cases for honey, shipping cases, window
130cartons, and baling wire and twine used for baling hay, when
131used by a farmer to contain, produce, or process an agricultural
132commodity.
133     Section 5.  Except as otherwise expressly provided in this
134act, this act shall take effect July 1, 2007.


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