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.