Florida Senate - 2017              PROPOSED COMMITTEE SUBSTITUTE
       Bill No. CS for SB 1536
       Proposed Committee Substitute by the Committee on Appropriations
       (Appropriations Subcommittee on Finance and Tax)
    1                        A bill to be entitled                      
    2         An act relating to agricultural practices; amending s.
    3         212.08, F.S.; increasing the portion of the sales
    4         price for certain farm trailers that is exempt from
    5         the sales and use tax; exempting certain animal and
    6         aquaculture health products, fencing materials, and
    7         oxygen products from sales, rental, use, consumption,
    8         distribution, and storage taxes; amending s. 320.08,
    9         F.S.; revising the circumstances under which truck
   10         tractors used in certain forestry-related activities
   11         are eligible for a specified license plate fee;
   12         revising the circumstances under which a truck tractor
   13         or heavy truck engaged in transporting certain
   14         agricultural or horticultural products is eligible for
   15         a restricted license plate for a fee; amending s.
   16         487.041, F.S.; deleting a requirement that registrants
   17         pay a supplemental fee for pesticides that contain an
   18         active ingredient for which the United States
   19         Environmental Protection Agency has established a food
   20         tolerance limit; conforming provisions to changes made
   21         by the act; deleting obsolete provisions; amending s.
   22         801.011, F.S.; deleting an obsolete provision; making
   23         technical changes; providing effective dates.
   25  Be It Enacted by the Legislature of the State of Florida:
   27         Section 1. Paragraph (b) of subsection (3) and paragraph
   28  (a) of subsection (5) of section 212.08, Florida Statutes, are
   29  amended to read:
   30         212.08 Sales, rental, use, consumption, distribution, and
   31  storage tax; specified exemptions.—The sale at retail, the
   32  rental, the use, the consumption, the distribution, and the
   33  storage to be used or consumed in this state of the following
   34  are hereby specifically exempt from the tax imposed by this
   35  chapter.
   37         (b) The tax may not be imposed on that portion of the sales
   38  price below $25,000 $20,000 for a trailer weighing 12,000 pounds
   39  or less and purchased by a farmer for exclusive use in
   40  agricultural production or to transport farm products from his
   41  or her farm to the place where the farmer transfers ownership of
   42  the farm products to another. This exemption is not forfeited by
   43  using a trailer to transport the farmer’s farm equipment. The
   44  exemption provided under this paragraph does not apply to the
   45  lease or rental of a trailer.
   46         (5) EXEMPTIONS; ACCOUNT OF USE.—
   47         (a) Items in agricultural use and certain nets.—There are
   48  exempt from the tax imposed by this chapter nets designed and
   49  used exclusively by commercial fisheries; disinfectants,
   50  fertilizers, insecticides, pesticides, herbicides, fungicides,
   51  and weed killers used for application on crops or groves,
   52  including commercial nurseries and home vegetable gardens, used
   53  in dairy barns or on poultry farms for the purpose of protecting
   54  poultry or livestock, or used directly on poultry or livestock;
   55  animal health products that are administered to, applied to, or
   56  consumed by livestock or poultry to alleviate pain or to cure or
   57  prevent sickness, disease, or suffering, including, but not
   58  limited to, antiseptics, absorbent cotton, gauze for bandages,
   59  lotions, vaccines, vitamins, and worm remedies; aquaculture
   60  health products that are used by aquaculture producers, as
   61  defined in s. 597.0015, to prevent or treat fungi, bacteria, and
   62  parasitic diseases; portable containers or movable receptacles
   63  in which portable containers are placed, used for processing
   64  farm products; field and garden seeds, including flower seeds;
   65  nursery stock, seedlings, cuttings, or other propagative
   66  material purchased for growing stock; seeds, seedlings,
   67  cuttings, and plants used to produce food for human consumption;
   68  cloth, plastic, and other similar materials used for shade,
   69  mulch, or protection from frost or insects on a farm; hog wire
   70  and nylon mesh netting used on a farm for protection from
   71  predatory or destructive animals; barbed wire fencing, including
   72  gates and materials used to construct or repair such fencing,
   73  used on a beef or dairy cattle farm; stakes used by a farmer to
   74  support plants during agricultural production; generators used
   75  on poultry farms; compressed or liquefied oxygen used in
   76  aquaculture production; and liquefied petroleum gas or other
   77  fuel used to heat a structure in which started pullets or
   78  broilers are raised; however, such exemption is not allowed
   79  unless the purchaser or lessee signs a certificate stating that
   80  the item to be exempted is for the exclusive use designated
   81  herein. Also exempt are cellophane wrappers, glue for tin and
   82  glass (apiarists), mailing cases for honey, shipping cases,
   83  window cartons, and baling wire and twine used for baling hay,
   84  when used by a farmer to contain, produce, or process an
   85  agricultural commodity.
   86         Section 2. Paragraphs (m) and (n) of subsection (4) of
   87  section 320.08, Florida Statutes, are amended to read:
   88         320.08 License taxes.—Except as otherwise provided herein,
   89  there are hereby levied and imposed annual license taxes for the
   90  operation of motor vehicles, mopeds, motorized bicycles as
   91  defined in s. 316.003(2), tri-vehicles as defined in s. 316.003,
   92  and mobile homes as defined in s. 320.01, which shall be paid to
   93  and collected by the department or its agent upon the
   94  registration or renewal of registration of the following:
   97         (m) Notwithstanding the declared gross vehicle weight, a
   98  truck tractor used within this state a 150-mile radius of its
   99  home address is eligible for a license plate for a fee of $324
  100  flat if:
  101         1. The truck tractor is used exclusively for hauling
  102  forestry products; or
  103         2. The truck tractor is used primarily for the hauling of
  104  forestry products, and is also used for the hauling of
  105  associated forestry harvesting equipment used by the owner of
  106  the truck tractor.
  108  Of the fee imposed by this paragraph, $84 shall be deposited
  109  into the General Revenue Fund.
  110         (n) A truck tractor or heavy truck, not operated as a for
  111  hire vehicle, which is engaged exclusively in transporting raw,
  112  unprocessed, and nonmanufactured agricultural or horticultural
  113  products within the state a 150-mile radius of its home address,
  114  is eligible for a restricted license plate for a fee of:
  115         1. If such vehicle’s declared gross vehicle weight is less
  116  than 44,000 pounds, $87.75 flat, of which $22.75 shall be
  117  deposited into the General Revenue Fund.
  118         2. If such vehicle’s declared gross vehicle weight is
  119  44,000 pounds or more and such vehicle only transports from the
  120  point of production to the point of primary manufacture; to the
  121  point of assembling the same; or to a shipping point of a rail,
  122  water, or motor transportation company, $324 flat, of which $84
  123  shall be deposited into the General Revenue Fund.
  125  Such not-for-hire truck tractors and heavy trucks used
  126  exclusively in transporting raw, unprocessed, and
  127  nonmanufactured agricultural or horticultural products may be
  128  incidentally used to haul farm implements and fertilizers
  129  delivered direct to the growers. The department may require any
  130  documentation deemed necessary to determine eligibility prior to
  131  issuance of this license plate. For the purpose of this
  132  paragraph, “not-for-hire” means the owner of the motor vehicle
  133  must also be the owner of the raw, unprocessed, and
  134  nonmanufactured agricultural or horticultural product, or the
  135  user of the farm implements and fertilizer being delivered.
  136         Section 3. Paragraphs (d) through (j) of subsection (1) and
  137  subsection (2) of section 487.041, Florida Statutes, are amended
  138  to read:
  139         487.041 Registration.—
  140         (1)
  141         (d)1. Effective January 1, 2009, in addition to the fees
  142  assessed pursuant to paragraphs (b) and (c), for the purpose of
  143  defraying the expenses of the department for testing pesticides
  144  for food safety, each registrant shall pay a supplemental
  145  biennial registration fee for each registered brand of pesticide
  146  that contains an active ingredient for which the United States
  147  Environmental Protection Agency has established a food tolerance
  148  limit in 40 C.F.R. part 180. The department shall biennially
  149  publish by rule a list of the pesticide active ingredients for
  150  which a brand of pesticide is subject to the supplemental
  151  registration fee.
  152         2. Each registration issued by the department to a
  153  registrant for a period beginning in an odd-numbered year shall
  154  be assessed a supplemental registration fee of $630 per brand of
  155  pesticide that is subject to the fee pursuant to subparagraph 1.
  156  Each registration issued by the department to a registrant for a
  157  period beginning in an even-numbered year shall be assessed a
  158  supplemental registration fee of $315 per brand of pesticide
  159  that is subject to the fee pursuant to subparagraph 1. The
  160  department shall retroactively assess the supplemental
  161  registration fee for each brand of pesticide that registered on
  162  or after January 1, 2009, and that is subject to the fee
  163  pursuant to subparagraph 1.
  164         (d)(e) All revenues collected, less those costs determined
  165  by the department to be nonrecurring or one-time costs, shall be
  166  deferred over the 2-year registration period, deposited in the
  167  General Inspection Trust Fund, and used by the department in
  168  carrying out the provisions of this chapter. Revenues collected
  169  from the supplemental registration fee may also be used by the
  170  department for testing pesticides for food safety.
  171         (e)(f) If the renewal of a brand of pesticide, including
  172  the special local need label and experimental use permit, is not
  173  filed by January 31 of the renewal year, an additional fee of
  174  $25 per brand of pesticide shall be assessed per month and added
  175  to the original fee. This additional fee may not exceed $250 per
  176  brand of pesticide. The additional fee must be paid by the
  177  registrant before the renewal certificate for the registration
  178  of the brand of pesticide is issued. The additional fee shall be
  179  deposited into the General Inspection Trust Fund.
  180         (f)(g) This subsection does not apply to distributors or
  181  retail dealers selling brands of pesticide if such brands of
  182  pesticide are registered by another person.
  183         (g)(h) All registration fees, including supplemental fees
  184  and late fees, are nonrefundable.
  185         (h)(i) For any currently registered pesticide product brand
  186  that undergoes labeling revisions during the registration
  187  period, the registrant shall submit to the department a copy of
  188  the revised labeling along with a cover letter detailing such
  189  revisions before the sale or distribution in this state of the
  190  product brand with the revised labeling. If the labeling
  191  revisions require notification of an amendment review by the
  192  United States Environmental Protection Agency, the registrant
  193  shall submit an additional copy of the labeling marked to
  194  identify those revisions.
  195         (i)(j)Effective January 1, 2013, All payments of any
  196  pesticide registration fees, including supplemental fees and
  197  late fees, shall be submitted electronically using the
  198  department’s Internet website for registration of pesticide
  199  product brands.
  200         (2) The department shall adopt rules governing the
  201  procedures for the registration of a brand of pesticide and, for
  202  the review of data submitted by an applicant for registration of
  203  the brand of pesticide, and for biennially publishing the list
  204  of active ingredients for which a brand of pesticide is subject
  205  to the supplemental registration fee pursuant to subparagraph
  206  (1)(d)1. The department shall determine whether the brand of
  207  pesticide should be registered, registered with conditions, or
  208  tested under field conditions in this state. The department
  209  shall determine whether each request for registration of a brand
  210  of pesticide meets the requirements of current state and federal
  211  law. The department, whenever it deems it necessary in the
  212  administration of this part, may require the manufacturer or
  213  registrant to submit the complete formula, quantities shipped
  214  into or manufactured in the state for distribution and sale,
  215  evidence of the efficacy and the safety of any pesticide, and
  216  other relevant data. The department may review and evaluate a
  217  registered pesticide if new information is made available that
  218  indicates that use of the pesticide has caused an unreasonable
  219  adverse effect on public health or the environment. Such review
  220  shall be conducted upon the request of the State Surgeon General
  221  in the event of an unreasonable adverse effect on public health
  222  or the Secretary of Environmental Protection in the event of an
  223  unreasonable adverse effect on the environment. Such review may
  224  result in modifications, revocation, cancellation, or suspension
  225  of the registration of a brand of pesticide. The department, for
  226  reasons of adulteration, misbranding, or other good cause, may
  227  refuse or revoke the registration of the brand of any pesticide
  228  after notice to the applicant or registrant giving the reason
  229  for the decision. The applicant may then request a hearing,
  230  pursuant to chapter 120, on the intention of the department to
  231  refuse or revoke registration, and, upon his or her failure to
  232  do so, the refusal or revocation shall become final without
  233  further procedure. The registration of a brand of pesticide may
  234  not be construed as a defense for the commission of any offense
  235  prohibited under this part.
  236         Section 4. Effective October 1, 2017, subsection (5) of
  237  section 810.011, Florida Statutes, is amended to read:
  238         810.011 Definitions.—As used in this chapter:
  239         (5)(a) “Posted land” is that land upon which:
  240         1. Signs are placed not more than 500 feet apart along, and
  241  at each corner of, the boundaries of the land, upon which signs
  242  there appears prominently, in letters of not less than 2 inches
  243  in height, the words “no trespassing” and in addition thereto
  244  the name of the owner, lessee, or occupant of said land. Said
  245  signs shall be placed along the boundary line of posted land in
  246  a manner and in such position as to be clearly noticeable from
  247  outside the boundary line; or
  248         2.a. Conspicuous no trespassing notice is painted on trees
  249  or posts on the property, provided that the notice is:
  250         (I) Painted in an international orange color and displaying
  251  the stenciled words “No Trespassing” in letters no less than 2
  252  inches high and 1 inch wide either vertically or horizontally;
  253         (II) Placed so that the bottom of the painted notice is not
  254  less than 3 feet from the ground or more than 5 feet from the
  255  ground; and
  256         (III) Placed at locations that are readily visible to any
  257  person approaching the property and no more than 500 feet apart
  258  on agricultural land.
  259         b. Beginning October 1, 2007, When a landowner uses the
  260  painted no trespassing posting to identify a “no trespassing”
  261  area, such those painted notices must shall be accompanied by
  262  signs complying with subparagraph 1. and placed conspicuously at
  263  all places where entry to the property is normally expected or
  264  known to occur.
  265         (b) It is shall not be necessary to give notice by posting
  266  on any enclosed land or place not exceeding 5 acres in area on
  267  which there is a dwelling house in order to obtain the benefits
  268  of ss. 810.09 and 810.12 pertaining to trespass on enclosed
  269  lands.
  270         Section 5. Except as otherwise expressly provided in this
  271  act, this act shall take effect July 1, 2017.