Bill Text: FL S1592 | 2018 | Regular Session | Introduced

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Bill Title: Sales and Use Tax Exemptions for Electric Generators

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2018-03-10 - Died in Appropriations Subcommittee on Finance and Tax [S1592 Detail]

Download: Florida-2018-S1592-Introduced.html

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       Florida Senate - 2018                                    SB 1592
       
       
        
       By Senator Grimsley
       
       
       
       
       
       26-01842-18                                           20181592__
    1                        A bill to be entitled                      
    2         An act relating to sales and use tax exemptions for
    3         electric generators; amending s. 212.08, F.S.;
    4         revising the sales tax exemption for certain items in
    5         agricultural use to include generators used on all
    6         farms, rather than only on poultry farms; providing a
    7         sales tax exemption for the purchase of certain
    8         emergency electric energy equipment used at nursing
    9         homes and assisted living facilities; providing a
   10         requirement for the use of the electric energy;
   11         requiring purchasers of such equipment to provide
   12         dealers with a certain affidavit; providing a criminal
   13         penalty if a person furnishes a false affidavit;
   14         specifying a limit to the exemption; authorizing the
   15         Department of Revenue to adopt rules; providing an
   16         effective date.
   17          
   18  Be It Enacted by the Legislature of the State of Florida:
   19  
   20         Section 1. Paragraph (a) of subsection (5) of section
   21  212.08, Florida Statutes, is amended, and paragraph (t) is added
   22  to that subsection, to read:
   23         212.08 Sales, rental, use, consumption, distribution, and
   24  storage tax; specified exemptions.—The sale at retail, the
   25  rental, the use, the consumption, the distribution, and the
   26  storage to be used or consumed in this state of the following
   27  are hereby specifically exempt from the tax imposed by this
   28  chapter.
   29         (5) EXEMPTIONS; ACCOUNT OF USE.—
   30         (a) Items in agricultural use and certain nets.—There are
   31  exempt from the tax imposed by this chapter nets designed and
   32  used exclusively by commercial fisheries; disinfectants,
   33  fertilizers, insecticides, pesticides, herbicides, fungicides,
   34  and weed killers used for application on crops or groves,
   35  including commercial nurseries and home vegetable gardens, used
   36  in dairy barns or on poultry farms for the purpose of protecting
   37  poultry or livestock, or used directly on poultry or livestock;
   38  animal health products that are administered to, applied to, or
   39  consumed by livestock or poultry to alleviate pain or cure or
   40  prevent sickness, disease, or suffering, including, but not
   41  limited to, antiseptics, absorbent cotton, gauze for bandages,
   42  lotions, vaccines, vitamins, and worm remedies; aquaculture
   43  health products that are used by aquaculture producers, as
   44  defined in s. 597.0015, to prevent or treat fungi, bacteria, and
   45  parasitic diseases; portable containers or movable receptacles
   46  in which portable containers are placed, used for processing
   47  farm products; field and garden seeds, including flower seeds;
   48  nursery stock, seedlings, cuttings, or other propagative
   49  material purchased for growing stock; seeds, seedlings,
   50  cuttings, and plants used to produce food for human consumption;
   51  cloth, plastic, and other similar materials used for shade,
   52  mulch, or protection from frost or insects on a farm; stakes
   53  used by a farmer to support plants during agricultural
   54  production; generators used on poultry farms; and liquefied
   55  petroleum gas or other fuel used to heat a structure in which
   56  started pullets or broilers are raised; however, such exemption
   57  is not allowed unless the purchaser or lessee signs a
   58  certificate stating that the item to be exempted is for the
   59  exclusive use designated herein. Also exempt are cellophane
   60  wrappers, glue for tin and glass (apiarists), mailing cases for
   61  honey, shipping cases, window cartons, and baling wire and twine
   62  used for baling hay, when used by a farmer to contain, produce,
   63  or process an agricultural commodity.
   64         (t) Equipment used to generate emergency electric energy.—
   65         1. The purchase of any equipment that uses natural gas or
   66  liquefied petroleum gas to generate emergency electric energy at
   67  nursing homes and assisted living facilities is exempt from the
   68  tax imposed by this chapter. The electric energy that is
   69  generated must be used at the facility and meet the fuel needs
   70  for emergency generation for that size and class of facility.
   71         2. The purchaser of the emergency electric equipment must
   72  provide the dealer with an affidavit certifying that the
   73  equipment will only be used as set forth in subparagraph 1. A
   74  person furnishing a false affidavit to the dealer is subject to
   75  the penalty set forth in s. 212.085 and as otherwise provided by
   76  law.
   77         3. The exemption is limited to a maximum of $30,000 for the
   78  purchase of equipment for any one facility.
   79         4. The department may adopt rules to administer this
   80  exemption.
   81         Section 2. This act shall take effect July 1, 2018.