1 | A bill to be entitled |
2 | An act relating to exemptions from the tax on sales, use, |
3 | and other transactions; amending s. 212.08, F.S.; |
4 | providing an exemption for electricity used in fresh fruit |
5 | and vegetable packinghouses; providing a definition; |
6 | providing an effective date. |
7 |
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8 | Be It Enacted by the Legislature of the State of Florida: |
9 |
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10 | Section 1. Paragraph (e) of subsection (5) of section |
11 | 212.08, Florida Statutes, is amended to read: |
12 | 212.08 Sales, rental, use, consumption, distribution, and |
13 | storage tax; specified exemptions.--The sale at retail, the |
14 | rental, the use, the consumption, the distribution, and the |
15 | storage to be used or consumed in this state of the following |
16 | are hereby specifically exempt from the tax imposed by this |
17 | chapter. |
18 | (5) EXEMPTIONS; ACCOUNT OF USE.-- |
19 | (e) Gas or electricity used for certain agricultural |
20 | purposes.-- |
21 | 1. Butane gas, propane gas, natural gas, and all other |
22 | forms of liquefied petroleum gases are exempt from the tax |
23 | imposed by this chapter if used in any tractor, vehicle, or |
24 | other farm equipment which is used exclusively on a farm or for |
25 | processing farm products on the farm and no part of which gas is |
26 | used in any vehicle or equipment driven or operated on the |
27 | public highways of this state. This restriction does not apply |
28 | to the movement of farm vehicles or farm equipment between |
29 | farms. The transporting of bees by water and the operating of |
30 | equipment used in the apiary of a beekeeper is also deemed an |
31 | exempt use. |
32 | 2. Electricity used directly or indirectly for production, |
33 | packing, or processing of agricultural products on the farm or |
34 | electricity used directly or indirectly in a packinghouse is |
35 | exempt from the tax imposed by this chapter. For the purposes of |
36 | this chapter, as used in this subparagraph, the term |
37 | "packinghouse" means any building or structure in which fruits |
38 | and vegetables are packed or otherwise prepared for market or |
39 | shipment in fresh form for wholesale distribution. This |
40 | exemption does not apply to electricity used in buildings or |
41 | structures in which agricultural products are sold at retail. |
42 | This exemption applies only if the electricity used for the |
43 | exempt purposes is separately metered. If the electricity is not |
44 | separately metered, it is conclusively presumed that some |
45 | portion of the electricity is used for a nonexempt purpose, and |
46 | all of the electricity used for such purposes is taxable. |
47 | Section 2. This act shall take effect July 1, 2008. |