FL S0592

Provides a sales tax exemption for electricity used directly or indirectly in packinghouses that pack or prepare fruits, vegetables, or meat from cattle or hogs for wholesale distribution in fresh form.

Defines "packinghouse" as any building or structure where fresh fruits, vegetables, or meat is packed or otherwise prepared for market or shipment for wholesale distribution.

Excludes the exemption from applying to electricity used in buildings or structures where agricultural products are sold at retail.

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

Effective date is July 1, 2012.