Florida Senate - 2017                        COMMITTEE AMENDMENT
       Bill No. SB 1536
       
       
       
       
       
       
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                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/21/2017           .                                
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       The Committee on Agriculture (Perry) recommended the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 26 - 53
    4  and insert:
    5         Section 1. Paragraph (b) of subsection (3) and paragraph
    6  (a) of subsection (5) of section 212.08, Florida Statutes, are
    7  amended to read:
    8         212.08 Sales, rental, use, consumption, distribution, and
    9  storage tax; specified exemptions.—The sale at retail, the
   10  rental, the use, the consumption, the distribution, and the
   11  storage to be used or consumed in this state of the following
   12  are hereby specifically exempt from the tax imposed by this
   13  chapter.
   14         (3) EXEMPTIONS; CERTAIN FARM EQUIPMENT.—
   15         (b) The tax may not be imposed on that portion of the sales
   16  price below $25,000 $20,000 for a trailer weighing 12,000 pounds
   17  or less and purchased by a farmer for exclusive use in
   18  agricultural production or to transport farm products from his
   19  or her farm to the place where the farmer transfers ownership of
   20  the farm products to another. This exemption is not forfeited by
   21  using a trailer to transport the farmer’s farm equipment. The
   22  exemption provided under this paragraph does not apply to the
   23  lease or rental of a trailer.
   24         (5) EXEMPTIONS; ACCOUNT OF USE.—
   25         (a) Items in agricultural use and certain nets.—There are
   26  exempt from the tax imposed by this chapter nets designed and
   27  used exclusively by commercial fisheries; disinfectants,
   28  fertilizers, insecticides, pesticides, herbicides, fungicides,
   29  and weed killers used for application on crops or groves,
   30  including commercial nurseries and home vegetable gardens, used
   31  in dairy barns or on poultry farms for the purpose of protecting
   32  poultry or livestock, or used directly on poultry or livestock;
   33  animal health products which are applied to or consumed by
   34  livestock or poultry for alleviation of pain or the cure or
   35  prevention of sickness, disease, or suffering, including
   36  antiseptics, absorbent cotton, gauze for bandages, lotions,
   37  vitamins, and worm remedies; aquaculture health products;
   38  portable containers or movable receptacles in which portable
   39  containers are placed, used for processing farm products; field
   40  and garden seeds, including flower seeds; nursery stock,
   41  seedlings, cuttings, or other propagative material purchased for
   42  growing stock; seeds, seedlings, cuttings, and plants used to
   43  produce food for human consumption; cloth, plastic, and other
   44  similar materials used for shade, mulch, or protection from
   45  frost or insects on a farm; hog wire and nylon mesh netting used
   46  on a farm for protection from predatory or destructive animals;
   47  barbed wire fencing, including gates and materials used to
   48  construct or repair such fencing, used on a beef or dairy cattle
   49  farm; stakes used by a farmer to support plants during
   50  agricultural production; generators used on poultry farms;
   51  compressed or liquefied oxygen used in aquaculture production;
   52  and liquefied
   53  
   54  ================= T I T L E  A M E N D M E N T ================
   55  And the title is amended as follows:
   56         Delete lines 3 - 5
   57  and insert:
   58         212.08, F.S.; increasing the portion of the sales
   59         price for certain farm trailers that is exempt from
   60         the sales and use tax; exempting certain animal and
   61         aquaculture health products, fencing materials, and
   62         oxygen products from sales, rental, use,