Florida Senate - 2014                        COMMITTEE AMENDMENT
       Bill No. PCS (832084) for CS for SB 312
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  04/24/2014           .                                

       The Committee on Appropriations (Galvano) recommended the
    1         Senate Amendment (with title amendment)
    3         Delete lines 107 - 215
    4  and insert:
    5         Section 2. Subsection (3) of section 212.08, Florida
    6  Statutes, is amended to read:
    7         212.08 Sales, rental, use, consumption, distribution, and
    8  storage tax; specified exemptions.—The sale at retail, the
    9  rental, the use, the consumption, the distribution, and the
   10  storage to be used or consumed in this state of the following
   11  are hereby specifically exempt from the tax imposed by this
   12  chapter.
   13         (3) EXEMPTIONS; CERTAIN FARM EQUIPMENT.—A There shall be no
   14  tax may not be imposed on the sale, rental, lease, use,
   15  consumption, or storage for use in this state of power farm
   16  equipment or irrigation equipment used exclusively on a farm or
   17  in a forest in the agricultural production of crops or products
   18  as produced by those agricultural industries included in s.
   19  570.02(1), or for fire prevention and suppression work with
   20  respect to such crops or products. This exemption also applies
   21  to replacement parts and accessories for irrigation equipment
   22  and repairs to irrigation equipment. Harvesting may not be
   23  construed to include processing activities. This exemption is
   24  not forfeited by moving farm equipment between farms or forests.
   25  However, this exemption shall not be allowed unless the
   26  purchaser, renter, or lessee signs a certificate stating that
   27  the farm equipment is to be used exclusively on a farm or in a
   28  forest for agricultural production or for fire prevention and
   29  suppression, as required by this subsection. Possession by a
   30  seller, lessor, or other dealer of a written certification by
   31  the purchaser, renter, or lessee certifying the purchaser’s,
   32  renter’s, or lessee’s entitlement to an exemption permitted by
   33  this subsection relieves the seller from the responsibility of
   34  collecting the tax on the nontaxable amounts, and the department
   35  shall look solely to the purchaser for recovery of such tax if
   36  it determines that the purchaser was not entitled to the
   37  exemption.
   38         Section 3. Section 373.4591, Florida Statutes, is amended
   39  to read:
   40         373.4591 Improvements on private agricultural lands.—The
   41  Legislature encourages public-private partnerships to accomplish
   42  water storage and water quality improvements on private
   43  agricultural lands. When an agreement is entered into between a
   44  water management district or the department and a private
   45  landowner to establish such a partnership, a baseline condition
   46  determining the extent of wetlands and other surface waters on
   47  the property shall be established and documented in the
   48  agreement before improvements are constructed. When an agreement
   49  is entered into between the Department of Agriculture and
   50  Consumer Services and a private landowner to implement best
   51  management practices pursuant to s. 403.067(7)(c), a baseline
   52  condition determining the extent of wetlands and other surface
   53  waters on the property may be established at the option and
   54  expense of the private landowner and documented in the agreement
   55  before improvements are constructed. The Department of
   56  Agriculture and Consumer Services shall submit the landowner’s
   57  proposed baseline condition documentation to the lead agency for
   58  review and approval, and the agency shall make every effort to
   59  complete the review within 45 days. The Department of
   60  Agriculture and Consumer Services, the department, and the water
   61  management districts shall coordinate on a process for reviewing
   62  such requests. The determination
   64  ================= T I T L E  A M E N D M E N T ================
   65  And the title is amended as follows:
   66         Delete lines 9 - 22
   67  and insert:
   68         amending s. 212.08, F.S.; expanding the exemption for
   69         certain farm equipment from the sales and use tax
   70         imposed under ch. 212, F.S., to include irrigation
   71         equipment, replacement parts and accessories for
   72         irrigation equipment, and repairs of irrigation
   73         equipment; amending s. 373.4591, F.S.; authorizing
   74         agricultural landowners to establish baseline wetland
   75         and surface water conditions before implementing
   76         certain best management practice implementation
   77         agreements; requiring establishment of a process for
   78         review of proposed baseline condition determinations;
   79         providing an