| 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, 2009. |