CS/HB 245

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	providing for future deletion of the definition; amending
6	s. 212.08, F.S.; providing for a one-year inclusion in the
7	exemption for items in agricultural use certain
8	agricultural machinery or farm equipment used for low-
9	volume irrigation or microirrigation; providing for a one-
10	year deletion of certain exemptions relating to certain
11	equipment used in breeding poultry; deleting an exemption
12	for gas or fuel used to heat structures for breeding
13	poultry; providing effective dates.
14
15	Be It Enacted by the Legislature of the State of Florida:
16
17	Section 1.  Subsection (34) is added to section 212.02,
18	Florida Statutes, to read:
19	212.02  Definitions.--The following terms and phrases when
20	used in this chapter have the meanings ascribed to them in this
21	section, except where the context clearly indicates a different
22	meaning:
23	(34)  "Low-volume irrigation" or "microirrigation" means
24	irrigation by means of frequent application of small quantities
25	of water directly on or below the soil surface, usually as
26	discrete drops, tiny streams, or miniature sprays through
27	emitters placed along the water delivery pipes. Low-volume
28	irrigation and microirrigation systems are designed to deliver
29	water at a rate of 45 gallons per hour or less per exit point.
30	The physical components required to apply water by low-volume
31	irrigation or microirrigation methods include all equipment and
32	system components necessary to transport water from the pump or
33	pumping station to the crop through the low-volume irrigation or
34	microirrigation system. System components include pumps, pumping
35	stations, control stations, filtration equipment pressure
36	regulators, piping, tubing, emitters, valves, fittings, gauges,
37	sensors, sprinklers, and safety devices.
38	Section 2.  Effective July 1, 2008, subsection (34) of
39	section 212.02, Florida Statutes, as amended by this act, is
40	amended to read:
41	212.02  Definitions.--The following terms and phrases when
42	used in this chapter have the meanings ascribed to them in this
43	section, except where the context clearly indicates a different
44	meaning:
45	(34)  "Low-volume irrigation" or "microirrigation" means
46	irrigation by means of frequent application of small quantities
47	of water directly on or below the soil surface, usually as
48	discrete drops, tiny streams, or miniature sprays through
49	emitters placed along the water delivery pipes. Low-volume
50	irrigation and microirrigation systems are designed to deliver
51	water at a rate of 45 gallons per hour or less per exit point.
52	The physical components required to apply water by low-volume
53	irrigation or microirrigation methods include all equipment and
54	system components necessary to transport water from the pump or
55	pumping station to the crop through the low-volume irrigation or
56	microirrigation system. System components include pumps, pumping
57	stations, control stations, filtration equipment pressure
58	regulators, piping, tubing, emitters, valves, fittings, gauges,
59	sensors, sprinklers, and safety devices.
60	Section 3.  Paragraph (a) of subsection (5) of section
61	212.08, Florida Statutes, is amended to read:
62	212.08  Sales, rental, use, consumption, distribution, and
63	storage tax; specified exemptions.--The sale at retail, the
64	rental, the use, the consumption, the distribution, and the
65	storage to be used or consumed in this state of the following
66	are hereby specifically exempt from the tax imposed by this
67	chapter.
68	(5)  EXEMPTIONS; ACCOUNT OF USE.--
69	(a)  Items in agricultural use and certain nets.--There are
70	exempt from the tax imposed by this chapter nets designed and
71	used exclusively by commercial fisheries; disinfectants,
72	fertilizers, insecticides, pesticides, herbicides, fungicides,
73	and weed killers used for application on crops or groves,
74	including commercial nurseries and home vegetable gardens, used
75	in dairy barns or on poultry farms for the purpose of protecting
76	poultry or livestock, or used directly on poultry or livestock;
77	portable containers or movable receptacles in which portable
78	containers are placed, used for processing farm products; field
79	and garden seeds, including flower seeds; nursery stock,
80	seedlings, cuttings, or other propagative material purchased for
81	growing stock; seeds, seedlings, cuttings, and plants used to
82	produce food for human consumption; cloth, plastic, and other
83	similar materials used for shade, mulch, or protection from
84	frost or insects on a farm; and low-volume irrigation or
85	microirrigation equipment or components, as defined in s.
86	212.02(34), used in agricultural production generators used on
87	poultry farms; and liquefied petroleum gas or other fuel used to
88	heat a structure in which started pullets or broilers are
89	raised; however, such exemption shall not be allowed unless the
90	purchaser or lessee signs a certificate stating that the item to
91	be exempted is for the exclusive use designated herein. Also
92	exempt are cellophane wrappers, glue for tin and glass
93	(apiarists), mailing cases for honey, shipping cases, window
94	cartons, and baling wire and twine used for baling hay, when
95	used by a farmer to contain, produce, or process an agricultural
96	commodity.
97	Section 4.  Effective July 1, 2008, paragraph (a) of
98	subsection (5) of section 212.08, Florida Statutes, as amended
99	by this act, is amended to read:
100	212.08  Sales, rental, use, consumption, distribution, and
101	storage tax; specified exemptions.--The sale at retail, the
102	rental, the use, the consumption, the distribution, and the
103	storage to be used or consumed in this state of the following
104	are hereby specifically exempt from the tax imposed by this
105	chapter.
106	(5)  EXEMPTIONS; ACCOUNT OF USE.--
107	(a)  Items in agricultural use and certain nets.--There are
108	exempt from the tax imposed by this chapter nets designed and
109	used exclusively by commercial fisheries; disinfectants,
110	fertilizers, insecticides, pesticides, herbicides, fungicides,
111	and weed killers used for application on crops or groves,
112	including commercial nurseries and home vegetable gardens, used
113	in dairy barns or on poultry farms for the purpose of protecting
114	poultry or livestock, or used directly on poultry or livestock;
115	portable containers or movable receptacles in which portable
116	containers are placed, used for processing farm products; field
117	and garden seeds, including flower seeds; nursery stock,
118	seedlings, cuttings, or other propagative material purchased for
119	growing stock; seeds, seedlings, cuttings, and plants used to
120	produce food for human consumption; cloth, plastic, and other
121	similar materials used for shade, mulch, or protection from
122	frost or insects on a farm; and generators used on poultry farms
123	low-volume irrigation or microirrigation equipment or
124	components, as defined in s. 212.02(34), used in agricultural
125	production; however, such exemption shall not be allowed unless
126	the purchaser or lessee signs a certificate stating that the
127	item to be exempted is for the exclusive use designated herein.
128	Also exempt are cellophane wrappers, glue for tin and glass
129	(apiarists), mailing cases for honey, shipping cases, window
130	cartons, and baling wire and twine used for baling hay, when
131	used by a farmer to contain, produce, or process an agricultural
132	commodity.
133	Section 5.  Except as otherwise expressly provided in this
134	act, this act shall take effect July 1, 2007.

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