| 1 | A bill to be entitled |
| 2 | An act relating to exemptions from tax on sales, use, and |
| 3 | other transactions; amending s. 212.08, F.S.; exempting |
| 4 | purchases of certain building materials used in |
| 5 | constructing certain farm structures; providing |
| 6 | requirements; providing for credit of taxes paid by |
| 7 | agricultural producers; providing procedures and |
| 8 | requirements; providing an effective date. |
| 9 |
|
| 10 | Be It Enacted by the Legislature of the State of Florida: |
| 11 |
|
| 12 | Section 1. Paragraph (q) is added to subsection (5) of |
| 13 | section 212.08, Florida Statutes, to read: |
| 14 | 212.08 Sales, rental, use, consumption, distribution, and |
| 15 | storage tax; specified exemptions.--The sale at retail, the |
| 16 | rental, the use, the consumption, the distribution, and the |
| 17 | storage to be used or consumed in this state of the following |
| 18 | are hereby specifically exempt from the tax imposed by this |
| 19 | chapter. |
| 20 | (5) EXEMPTIONS; ACCOUNT OF USE.-- |
| 21 | (q) Building materials for construction of farm |
| 22 | structures.-- |
| 23 | 1. There shall be no tax on purchases of building |
| 24 | materials, including, but not limited to, wood, metal, aluminum, |
| 25 | tin, plastics, glass, polyethylene, shade cloth, woven ground |
| 26 | cloth, nails, nuts, bolts, fasteners, cable, wires, and other |
| 27 | similar appurtenances used for the construction of new farm |
| 28 | structures or the replacement, repair, or rebuilding of existing |
| 29 | structures located on a farm that is not a residential dwelling |
| 30 | and is located on land that is an integral part of a farm |
| 31 | operation or is classified as agricultural land pursuant to s. |
| 32 | 193.461. Such structures include, but are not limited to, |
| 33 | greenhouses, shade houses, poly-houses, facilities required to |
| 34 | meet state or federal eradication or other successor programs, |
| 35 | pole barns, fences, irrigation pump houses, and storage |
| 36 | facilities. Such exemption shall not be allowed unless the |
| 37 | purchaser or lessee signs a certificate stating that the item to |
| 38 | be exempted is for the use designated in this paragraph. The |
| 39 | term "farm" is defined as provided in s. 823.14. |
| 40 | 2. Agricultural producers may apply for a tax credit equal |
| 41 | to the documented amount of sales tax paid for the purchase of |
| 42 | material included in this paragraph if the material was |
| 43 | purchased within 12 months prior to the effective date of this |
| 44 | paragraph or provides the department appropriate receipts which |
| 45 | demonstrate the material was purchased for the direct purpose of |
| 46 | rebuilding, replacing, or repairing structures damaged from any |
| 47 | named storm which impacted this state during the 2004 or 2005 |
| 48 | calendar years. |
| 49 | Section 2. This act shall take effect July 1, 2007. |