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A bill to be entitled

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An act relating to exemptions from the tax on sales, use,

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and other transactions; amending s. 212.02, F.S.; defining

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the term "low-volume irrigation" or "microirrigation";

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amending s. 212.08, F.S.; including in the exemption for

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items in agricultural use agricultural machinery or farm

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equipment used for low-volume irrigation or

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microirrigation; deleting exemptions relating to certain

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equipment and fuel used in breeding poultry; providing an

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effective date.

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Be It Enacted by the Legislature of the State of Florida:

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     Section 1.  Subsection (34) is added to section 212.02,

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Florida Statutes, to read:

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     212.02  Definitions.--The following terms and phrases when

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used in this chapter have the meanings ascribed to them in this

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section, except where the context clearly indicates a different

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meaning:

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     (34) "Low-volume irrigation" or "microirrigation" means

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irrigation by means of frequent application of small quantities

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of water directly on or below the soil surface, usually as

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discrete drops, tiny streams, or miniature sprays through

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emitters placed along the water delivery pipes. Low-volume

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irrigation and microirrigation systems are designed to deliver

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water at a rate of 45 gallons per hour or less per exit point.

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The physical components required to apply water by low-volume

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irrigation or microirrigation methods include all equipment and

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system components necessary to transport water from the pump or

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pumping station to the crop through the low-volume irrigation or

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microirrigation system. System components include pumps, pumping

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stations, control stations, filtration equipment pressure

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regulators, piping, tubing, emitters, valves, fittings, gauges,

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sensors, sprinklers, and safety devices.

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     Section 2.  Paragraph (a) of subsection (5) of section

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212.08, Florida Statutes, is amended to read:

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     212.08  Sales, rental, use, consumption, distribution, and

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storage tax; specified exemptions.--The sale at retail, the

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rental, the use, the consumption, the distribution, and the

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storage to be used or consumed in this state of the following are

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hereby specifically exempt from the tax imposed by this chapter.

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     (5)  EXEMPTIONS; ACCOUNT OF USE.--

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     (a)  Items in agricultural use and certain nets.--There are

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exempt from the tax imposed by this chapter nets designed and

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used exclusively by commercial fisheries; disinfectants,

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fertilizers, insecticides, pesticides, herbicides, fungicides,

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and weed killers used for application on crops or groves,

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including commercial nurseries and home vegetable gardens, used

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in dairy barns or on poultry farms for the purpose of protecting

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poultry or livestock, or used directly on poultry or livestock;

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portable containers or movable receptacles in which portable

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containers are placed, used for processing farm products; field

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and garden seeds, including flower seeds; nursery stock,

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seedlings, cuttings, or other propagative material purchased for

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growing stock; seeds, seedlings, cuttings, and plants used to

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produce food for human consumption; cloth, plastic, and other

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similar materials used for shade, mulch, or protection from frost

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or insects on a farm; and low-volume irrigation or

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microirrigation equipment or components, as defined in s.

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212.02(34), used in agricultural production; generators used on

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poultry farms; and liquefied petroleum gas or other fuel used to

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heat a structure in which started pullets or broilers are raised;

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however, such exemption shall not be allowed unless the purchaser

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or lessee signs a certificate stating that the item to be

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exempted is for the exclusive use designated herein. Also exempt

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are cellophane wrappers, glue for tin and glass (apiarists),

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mailing cases for honey, shipping cases, window cartons, and

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baling wire and twine used for baling hay, when used by a farmer

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to contain, produce, or process an agricultural commodity.

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     Section 3.  This act shall take effect July 1, 2008.