Florida Senate - 2018 SB 1592
By Senator Grimsley
26-01842-18 20181592__
1 A bill to be entitled
2 An act relating to sales and use tax exemptions for
3 electric generators; amending s. 212.08, F.S.;
4 revising the sales tax exemption for certain items in
5 agricultural use to include generators used on all
6 farms, rather than only on poultry farms; providing a
7 sales tax exemption for the purchase of certain
8 emergency electric energy equipment used at nursing
9 homes and assisted living facilities; providing a
10 requirement for the use of the electric energy;
11 requiring purchasers of such equipment to provide
12 dealers with a certain affidavit; providing a criminal
13 penalty if a person furnishes a false affidavit;
14 specifying a limit to the exemption; authorizing the
15 Department of Revenue to adopt rules; providing an
16 effective date.
17
18 Be It Enacted by the Legislature of the State of Florida:
19
20 Section 1. Paragraph (a) of subsection (5) of section
21 212.08, Florida Statutes, is amended, and paragraph (t) is added
22 to that subsection, to read:
23 212.08 Sales, rental, use, consumption, distribution, and
24 storage tax; specified exemptions.—The sale at retail, the
25 rental, the use, the consumption, the distribution, and the
26 storage to be used or consumed in this state of the following
27 are hereby specifically exempt from the tax imposed by this
28 chapter.
29 (5) EXEMPTIONS; ACCOUNT OF USE.—
30 (a) Items in agricultural use and certain nets.—There are
31 exempt from the tax imposed by this chapter nets designed and
32 used exclusively by commercial fisheries; disinfectants,
33 fertilizers, insecticides, pesticides, herbicides, fungicides,
34 and weed killers used for application on crops or groves,
35 including commercial nurseries and home vegetable gardens, used
36 in dairy barns or on poultry farms for the purpose of protecting
37 poultry or livestock, or used directly on poultry or livestock;
38 animal health products that are administered to, applied to, or
39 consumed by livestock or poultry to alleviate pain or cure or
40 prevent sickness, disease, or suffering, including, but not
41 limited to, antiseptics, absorbent cotton, gauze for bandages,
42 lotions, vaccines, vitamins, and worm remedies; aquaculture
43 health products that are used by aquaculture producers, as
44 defined in s. 597.0015, to prevent or treat fungi, bacteria, and
45 parasitic diseases; portable containers or movable receptacles
46 in which portable containers are placed, used for processing
47 farm products; field and garden seeds, including flower seeds;
48 nursery stock, seedlings, cuttings, or other propagative
49 material purchased for growing stock; seeds, seedlings,
50 cuttings, and plants used to produce food for human consumption;
51 cloth, plastic, and other similar materials used for shade,
52 mulch, or protection from frost or insects on a farm; stakes
53 used by a farmer to support plants during agricultural
54 production; generators used on poultry farms; and liquefied
55 petroleum gas or other fuel used to heat a structure in which
56 started pullets or broilers are raised; however, such exemption
57 is not allowed unless the purchaser or lessee signs a
58 certificate stating that the item to be exempted is for the
59 exclusive use designated herein. Also exempt are cellophane
60 wrappers, glue for tin and glass (apiarists), mailing cases for
61 honey, shipping cases, window cartons, and baling wire and twine
62 used for baling hay, when used by a farmer to contain, produce,
63 or process an agricultural commodity.
64 (t) Equipment used to generate emergency electric energy.—
65 1. The purchase of any equipment that uses natural gas or
66 liquefied petroleum gas to generate emergency electric energy at
67 nursing homes and assisted living facilities is exempt from the
68 tax imposed by this chapter. The electric energy that is
69 generated must be used at the facility and meet the fuel needs
70 for emergency generation for that size and class of facility.
71 2. The purchaser of the emergency electric equipment must
72 provide the dealer with an affidavit certifying that the
73 equipment will only be used as set forth in subparagraph 1. A
74 person furnishing a false affidavit to the dealer is subject to
75 the penalty set forth in s. 212.085 and as otherwise provided by
76 law.
77 3. The exemption is limited to a maximum of $30,000 for the
78 purchase of equipment for any one facility.
79 4. The department may adopt rules to administer this
80 exemption.
81 Section 2. This act shall take effect July 1, 2018.