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The Committee on Agriculture (Diaz de la Portilla) recommended

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the following amendment:

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     Senate Amendment (with directory and title amendments)

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     Between line(s) 69-70,

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insert:

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     (e)  Gas or electricity used for certain agricultural

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purposes.--

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     1.  Butane gas, propane gas, natural gas, and all other

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forms of liquefied petroleum gases are exempt from the tax

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imposed by this chapter if used in any tractor, vehicle, or

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other farm equipment which is used exclusively on a farm or for

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processing farm products on the farm and no part of which gas is

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used in any vehicle or equipment driven or operated on the

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public highways of this state. This restriction does not apply

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to the movement of farm vehicles or farm equipment between

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farms. The transporting of bees by water and the operating of

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equipment used in the apiary of a beekeeper is also deemed an

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exempt use.

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     2. Electricity used directly or indirectly for production,

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packing, or processing of agricultural products on the farm, or

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used directly or indirectly in a packinghouse, is exempt from

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the tax imposed by this chapter. As used in this subsection, the

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term packinghouse means any building or structure where fruits

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and vegetables are packed or otherwise prepared for market or

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shipment in fresh form for wholesale distribution. The exemption

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does not apply to electricity used in buildings or structures

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where agricultural products are sold at retail. This exemption

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applies only if the electricity used for the exempt purposes is

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separately metered. If the electricity is not separately

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metered, it is conclusively presumed that some portion of the

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electricity is used for a nonexempt purpose, and all of the

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electricity used for such purposes is taxable.

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====== D I R E C T O R Y  C L A U S E  A M E N D M E N T =====

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And the directory clause is amended as follows:

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     Delete line(s) 6-7

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and insert:

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     Section 1.  Paragraphs (a) and (e) of subsection (5) of

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section 212.08, Florida Statutes, are amended to read:

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================ T I T L E  A M E N D M E N T ================

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And the title is amended as follows:

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     On line(s) 9, after the semicolon,

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insert:

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providing an exemption for fresh fruit and vegetable

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packinghouses; providing an

2/18/2008  6:46:00 PM     575-04151-08