Florida Senate - 2015                                     SB 398
       
       
        
       By Senator Stargel
       
       
       
       
       
       15-00580-15                                            2015398__
    1                        A bill to be entitled                      
    2         An act relating to agricultural tax exemptions;
    3         amending s. 212.02, F.S.; redefining the terms
    4         “livestock” and “agricultural production”; amending s.
    5         212.08, F.S.; revising the sales and use tax exemption
    6         for certain farm equipment to exempt from the tax
    7         irrigation equipment, repairs of farm equipment and
    8         irrigation equipment, and certain trailers; revising
    9         the sales and use tax exemption for items in
   10         agricultural use to exempt from the tax stakes used to
   11         support plants during agricultural production;
   12         providing an effective date.
   13          
   14  Be It Enacted by the Legislature of the State of Florida:
   15  
   16         Section 1. Subsections (29) and (32) of section 212.02,
   17  Florida Statutes, are amended to read:
   18         212.02 Definitions.—The following terms and phrases when
   19  used in this chapter have the meanings ascribed to them in this
   20  section, except where the context clearly indicates a different
   21  meaning:
   22         (29) “Livestock” includes all animals of the equine,
   23  bovine, or swine class, including goats, sheep, mules, horses,
   24  hogs, cattle, ostriches, and other grazing animals raised for
   25  commercial purposes. The term “livestock” shall also includes
   26  all aquaculture species that are certified under chapter 597 and
   27  include fish raised for commercial purposes.
   28         (32) “Agricultural production” means the production of
   29  plants and animals useful to humans, including the preparation,
   30  planting, cultivating, or harvesting of these products or any
   31  other practices necessary to accomplish production through the
   32  harvest phase, including storage of raw products on the farm.
   33  The term and includes aquaculture, horticulture, floriculture,
   34  viticulture, forestry, dairy, livestock, poultry, bees, and any
   35  and all forms of farm products and farm production.
   36         Section 2. Subsection (3) and paragraph (a) of subsection
   37  (5) of section 212.08, Florida Statutes, are amended to read:
   38         212.08 Sales, rental, use, consumption, distribution, and
   39  storage tax; specified exemptions.—The sale at retail, the
   40  rental, the use, the consumption, the distribution, and the
   41  storage to be used or consumed in this state of the following
   42  are hereby specifically exempt from the tax imposed by this
   43  chapter.
   44         (3) EXEMPTIONS; CERTAIN FARM EQUIPMENT.—
   45         (a) The There shall be no tax may not be imposed on the
   46  sale, rental, lease, use, consumption, repair, or storage for
   47  use in this state of power farm equipment or irrigation
   48  equipment, including replacement parts and accessories for power
   49  farm equipment or irrigation equipment, which are used
   50  exclusively on a farm or in a forest in the agricultural
   51  production of crops or products as produced by those
   52  agricultural industries included in s. 570.02(1), or for fire
   53  prevention and suppression work with respect to such crops or
   54  products. Harvesting may not be construed to include processing
   55  activities. This exemption is not forfeited by moving farm
   56  equipment between farms or forests.
   57         (b) The tax may not be imposed on that portion of the sales
   58  price below $20,000 for a trailer weighing 12,000 pounds or less
   59  and purchased by a farmer for exclusive use in agricultural
   60  production or to transport farm products from his or her farm to
   61  the place where the farmer transfers ownership of the farm
   62  products to another. This exemption is not forfeited by using a
   63  trailer to transport the farmer’s farm equipment. The exemption
   64  provided under this paragraph does not apply to the lease or
   65  rental of a trailer.
   66         (c) The exemptions provided in paragraphs (a) and (b) are
   67  However, this exemption shall not be allowed unless the
   68  purchaser, renter, or lessee signs a certificate stating that
   69  the farm equipment is to be used exclusively on a farm or in a
   70  forest for agricultural production or for fire prevention and
   71  suppression, as required under by this subsection. Possession by
   72  a seller, lessor, or other dealer of a written certification by
   73  the purchaser, renter, or lessee certifying the purchaser’s,
   74  renter’s, or lessee’s entitlement to an exemption permitted by
   75  this subsection relieves the seller from the responsibility of
   76  collecting the tax on the nontaxable amounts, and the department
   77  shall look solely to the purchaser for recovery of such tax if
   78  it determines that the purchaser was not entitled to the
   79  exemption.
   80         (5) EXEMPTIONS; ACCOUNT OF USE.—
   81         (a) Items in agricultural use and certain nets.—There are
   82  exempt from The tax may not be imposed on by this chapter nets
   83  designed and used exclusively by commercial fisheries;
   84  disinfectants, fertilizers, insecticides, pesticides,
   85  herbicides, fungicides, and weed killers used for application on
   86  crops or groves, including commercial nurseries and home
   87  vegetable gardens, used in dairy barns or on poultry farms for
   88  the purpose of protecting poultry or livestock, or used directly
   89  on poultry or livestock; portable containers or movable
   90  receptacles in which portable containers are placed, used for
   91  processing farm products; field and garden seeds, including
   92  flower seeds; nursery stock, seedlings, cuttings, or other
   93  propagative material purchased for growing stock; seeds,
   94  seedlings, cuttings, and plants used to produce food for human
   95  consumption; cloth, plastic, and other similar materials used
   96  for shade, mulch, or protection from frost or insects on a farm;
   97  stakes used by a farmer to support plants during agricultural
   98  production; generators used on poultry farms; and liquefied
   99  petroleum gas or other fuel used to heat a structure in which
  100  started pullets or broilers are raised; however, such exemption
  101  is shall not be allowed unless the purchaser or lessee signs a
  102  certificate stating that the item to be exempted is for the
  103  exclusive use designated herein. Also exempt are cellophane
  104  wrappers, glue for tin and glass (apiarists), mailing cases for
  105  honey, shipping cases, window cartons, and baling wire and twine
  106  used for baling hay, when used by a farmer to contain, produce,
  107  or process an agricultural commodity.
  108         Section 3. This act shall take effect July 1, 2015.