Florida Senate - 2014 COMMITTEE AMENDMENT
Bill No. PCS (832084) for CS for SB 312
Ì156972EÎ156972
LEGISLATIVE ACTION
Senate . House
Comm: RCS .
04/24/2014 .
.
.
.
—————————————————————————————————————————————————————————————————
—————————————————————————————————————————————————————————————————
The Committee on Appropriations (Galvano) recommended the
following:
1 Senate Amendment (with title amendment)
2
3 Delete lines 107 - 215
4 and insert:
5 Section 2. 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.
38 Section 3. Section 373.4591, Florida Statutes, is amended
39 to read:
40 373.4591 Improvements on private agricultural lands.—The
41 Legislature encourages public-private partnerships to accomplish
42 water storage and water quality improvements on private
43 agricultural lands. When an agreement is entered into between a
44 water management district or the department and a private
45 landowner to establish such a partnership, a baseline condition
46 determining the extent of wetlands and other surface waters on
47 the property shall be established and documented in the
48 agreement before improvements are constructed. When an agreement
49 is entered into between the Department of Agriculture and
50 Consumer Services and a private landowner to implement best
51 management practices pursuant to s. 403.067(7)(c), a baseline
52 condition determining the extent of wetlands and other surface
53 waters on the property may be established at the option and
54 expense of the private landowner and documented in the agreement
55 before improvements are constructed. The Department of
56 Agriculture and Consumer Services shall submit the landowner’s
57 proposed baseline condition documentation to the lead agency for
58 review and approval, and the agency shall make every effort to
59 complete the review within 45 days. The Department of
60 Agriculture and Consumer Services, the department, and the water
61 management districts shall coordinate on a process for reviewing
62 such requests. The determination
63
64 ================= T I T L E A M E N D M E N T ================
65 And the title is amended as follows:
66 Delete lines 9 - 22
67 and insert:
68 amending s. 212.08, F.S.; expanding the exemption for
69 certain farm equipment from the sales and use tax
70 imposed under ch. 212, F.S., to include irrigation
71 equipment, replacement parts and accessories for
72 irrigation equipment, and repairs of irrigation
73 equipment; amending s. 373.4591, F.S.; authorizing
74 agricultural landowners to establish baseline wetland
75 and surface water conditions before implementing
76 certain best management practice implementation
77 agreements; requiring establishment of a process for
78 review of proposed baseline condition determinations;
79 providing an