Florida Senate - 2014                          SENATOR AMENDMENT
       Bill No. CS for HB 7091
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Floor: WD            .                                
             04/30/2014 04:29 PM       .                                

       Senator Simpson moved the following:
    1         Senate Amendment (with title amendment)
    3         Between lines 287 and 288
    4  insert:
    5         Section 3. 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.
   39  ================= T I T L E  A M E N D M E N T ================
   40  And the title is amended as follows:
   41         Between lines 11 and 12
   42  insert:
   43         amending s. 212.08, F.S.; expanding the exemption for
   44         certain farm equipment from the sales and use tax
   45         imposed under ch. 212, F.S., to include irrigation
   46         equipment, replacement parts and accessories for
   47         irrigation equipment, and repairs of irrigation
   48         equipment;