FL H0821

Amends section 212.08, Florida Statutes to expand the sales tax exemption for electricity used in agricultural operations to include packinghouses.

Defines "packinghouse" as any building or structure where fruits and vegetables are packed or prepared for market or shipment in fresh form for wholesale distribution.

Exempts electricity used directly or indirectly in packinghouses from sales tax, but excludes electricity used in buildings or structures where agricultural products are sold at retail.

Requires electricity used for exempt purposes to be separately metered; if not separately metered, all electricity used for such purposes is presumed taxable.

Takes effect July 1, 2012.