Florida Senate - 2012 CS for SB 592 By the Committee on Budget Subcommittee on Finance and Tax; and Senator Siplin 593-03845-12 2012592c1 1 A bill to be entitled 2 An act relating to exemptions from the tax on sales, 3 use, and other transactions; amending s. 212.08, F.S.; 4 providing an exemption for electricity used by fresh 5 fruit and vegetable packinghouses; defining the term 6 “packinghouse”; providing an effective date. 7 8 Be It Enacted by the Legislature of the State of Florida: 9 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 used directly or indirectly in a packinghouse, is exempt from 35 the tax imposed by this chapter. As used in this subsection, the 36 term “packinghouse” means any building or structure where 37 fruits, vegetables, or meat from cattle or hogs is packed or 38 otherwise prepared for market or shipment in fresh form for 39 wholesale distribution. The exemption does not apply to 40 electricity used in buildings or structures where agricultural 41 products are sold at retail. This exemption applies only if the 42 electricity used for the exempt purposes is separately metered. 43 If the electricity is not separately metered, it is conclusively 44 presumed that some portion of the electricity is used for a 45 nonexempt purpose, and all of the electricity used for such 46 purposes is taxable. 47 Section 2. This act shall take effect July 1, 2012.