senate Bill S3193A

Provides for a tax exemption for commercial horse boarding services when provided by a commercial horse boarding operation

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 11 / Feb / 2011
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 07 / Jun / 2011
    • REPORTED AND COMMITTED TO FINANCE
  • 04 / Jan / 2012
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 17 / Jan / 2012
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 17 / Jan / 2012
    • PRINT NUMBER 3193A
  • 02 / May / 2012
    • REPORTED AND COMMITTED TO FINANCE
  • 20 / Jun / 2012
    • COMMITTEE DISCHARGED AND COMMITTED TO RULES
  • 20 / Jun / 2012
    • ORDERED TO THIRD READING CAL.1431
  • 21 / Jun / 2012
    • RECOMMITTED TO RULES

Summary

Provides for a tax exemption for commercial horse boarding services when provided by a commercial horse boarding operation; defines terms.

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Bill Details

Versions:
S3193
S3193A
Legislative Cycle:
2011-2012
Current Committee:
Senate Rules
Law Section:
Tax Law
Laws Affected:
Amd ยง1115, Tax L
Versions Introduced in 2009-2010 Legislative Cycle:
S2985

Votes

5
1
5
Aye
1
Nay
2
aye with reservations
0
absent
0
excused
0
abstained
show Investigations and Government Operations committee vote details
nay (1)
aye wr (2)

Sponsor Memo

BILL NUMBER:S3193A

TITLE OF BILL:
An act
to amend the tax law, in relation to providing a tax exemption for
commercial horse boarding services

SUMMARY OF PROVISIONS:
Section 1 adds a new Subdivision (hh) of
Section 1115 of the Tax Law to exempt all receipts from the sale of
horse boarding services provided by a commercial horse boarding
operation for the care, control and custody of horses.

PURPOSE & JUSTIFICATION:
To clarify the Sales Tax Law to specify that
all services provided by commercial horse boarding operations are
exempt from sales tax. In 2000, sales tax relief was provided to
farm-related purchases including commercial horse boarding operations.
Instruction, training and showing of horses is nontaxable, but
according to tax regulations, care, custody and control services are
taxable. Taxable services currently include feeding, watering,
mucking, grooming, exercising, blanketing, spraying, worming, holding
for farrier or Vet, administering shots, nursing care, maintenance of
tack and burial of dead animals. The existing, Tax Law is confusing
and open to interpretation as to what services are or are not taxable
for horse boarding. Raising of horses is a growing and vital part of
agriculture in New York State and removing the sales tax from all
aspects of horse boarding will remove any confusion from the law and
make New York a more friendly state for the horse business.

EXISTING LAW:
A sales tax exemption is granted for horse instruction,
training and showing, but care, custody and control of horses is
taxable. Services provided for horses used for pleasure, racing or
show are taxable.

PRIOR LEGISLATIVE HISTORY:
2011 - S.3193 -- FINANCE
2010 - S.2985/A.9066 -- INVESTIGATIONS/Ways & Means
2008 - S.2962/A.2429 -- RULES/Ways & Means
2007 - S.2962/A.2429 -- PASSED SENATE/Ways & Means
2006 - S.6658/A.9770 -- PASSED SENATE/Ways & Means

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect on April 1st of the year
next following enactment of this legislation, and shall apply to
sales made and uses occurring on or after such date.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 3193--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            February 11, 2011
                               ___________

Introduced by Sens. RANZENHOFER, JOHNSON, LARKIN, MAZIARZ, YOUNG -- read
  twice  and  ordered  printed,  and when printed to be committed to the
  Committee on Investigations and Government Operations  --  recommitted
  to  the  Committee  on  Investigations  and  Government  Operations in
  accordance with Senate Rule 6, sec. 8 --  committee  discharged,  bill
  amended,  ordered reprinted as amended and recommitted to said commit-
  tee

AN ACT to amend the tax law, in relation to providing  a  tax  exemption
  for commercial horse boarding services

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Section 1115 of the tax law is  amended  by  adding  a  new
subdivision (hh) to read as follows:
  (HH)  RECEIPTS  FROM  THE  SALE  OF COMMERCIAL HORSE BOARDING SERVICES
PROVIDED BY A COMMERCIAL HORSE BOARDING OPERATION SHALL BE  EXEMPT  FROM
TAXES IMPOSED UNDER THIS ARTICLE. FOR PURPOSES OF THIS SUBDIVISION:
  (1)  "COMMERCIAL HORSE BOARDING OPERATION" SHALL HAVE THE SAME MEANING
AS SUCH TERM HAS IN SUBDIVISION THIRTEEN OF SECTION THREE HUNDRED ONE OF
THE AGRICULTURE AND MARKETS LAW;
  (2) "COMMERCIAL HORSE BOARDING SERVICES" SHALL  INCLUDE,  BUT  NOT  BE
LIMITED TO, THE FEED AS WELL AS THE ACTS OF FEEDING, WATERING, BOARDING,
GROOMING,  EXERCISING,  NURSING  CARE,  SPRAYING,  WORMING,  HOLDING FOR
FARRIER OR VETERINARIAN CARE AND CLEANING OF STALLS OF HORSES.
  S 2. This act shall take effect on the first of April next  succeeding
the date on which it shall have become a law.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02348-02-2

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