HB 1137

1
A bill to be entitled
2An act relating to exemptions from the tax on sales, use,
3and other transactions; amending s. 212.08, F.S.;
4providing an exemption for electricity used in fresh fruit
5and vegetable packinghouses; providing a definition;
6providing an effective date.
7
8Be It Enacted by the Legislature of the State of Florida:
9
10     Section 1.  Paragraph (e) of subsection (5) of section
11212.08, Florida Statutes, is amended to read:
12     212.08  Sales, rental, use, consumption, distribution, and
13storage tax; specified exemptions.--The sale at retail, the
14rental, the use, the consumption, the distribution, and the
15storage to be used or consumed in this state of the following
16are hereby specifically exempt from the tax imposed by this
17chapter.
18     (5)  EXEMPTIONS; ACCOUNT OF USE.--
19     (e)  Gas or electricity used for certain agricultural
20purposes.--
21     1.  Butane gas, propane gas, natural gas, and all other
22forms of liquefied petroleum gases are exempt from the tax
23imposed by this chapter if used in any tractor, vehicle, or
24other farm equipment which is used exclusively on a farm or for
25processing farm products on the farm and no part of which gas is
26used in any vehicle or equipment driven or operated on the
27public highways of this state. This restriction does not apply
28to the movement of farm vehicles or farm equipment between
29farms. The transporting of bees by water and the operating of
30equipment used in the apiary of a beekeeper is also deemed an
31exempt use.
32     2.  Electricity used directly or indirectly for production,
33packing, or processing of agricultural products on the farm or
34electricity used directly or indirectly in a packinghouse is
35exempt from the tax imposed by this chapter. For the purposes of
36this chapter, as used in this subparagraph, the term
37"packinghouse" means any building or structure in which fruits
38and vegetables are packed or otherwise prepared for market or
39shipment in fresh form for wholesale distribution. This
40exemption does not apply to electricity used in buildings or
41structures in which agricultural products are sold at retail.
42This exemption applies only if the electricity used for the
43exempt purposes is separately metered. If the electricity is not
44separately metered, it is conclusively presumed that some
45portion of the electricity is used for a nonexempt purpose, and
46all of the electricity used for such purposes is taxable.
47     Section 2.  This act shall take effect July 1, 2009.


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