senate Bill S3194

Amended

Exempts receipts from the services provided by a farrier in shoeing a horse

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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
  • 02 / 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 3194A
  • 02 / May / 2012
    • REPORTED AND COMMITTED TO FINANCE
  • 22 / May / 2012
    • 1ST REPORT CAL.883
  • 23 / May / 2012
    • 2ND REPORT CAL.
  • 30 / May / 2012
    • ADVANCED TO THIRD READING
  • 04 / Jun / 2012
    • PASSED SENATE
  • 04 / Jun / 2012
    • DELIVERED TO ASSEMBLY
  • 04 / Jun / 2012
    • REFERRED TO WAYS AND MEANS

Summary

Exempts receipts from the services provided by a farrier in shoeing a horse including reasonable fees for travel and shoeing a horse in a remote location on a farm.

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Bill Details

Versions:
S3194
S3194A
Legislative Cycle:
2011-2012
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd ยง1115, Tax L
Versions Introduced in 2009-2010 Legislative Cycle:
S2984

Votes

6
0
6
Aye
0
Nay
2
aye with reservations
0
absent
0
excused
0
abstained
show Investigations and Government Operations committee vote details

Sponsor Memo

BILL NUMBER:S3194

TITLE OF BILL:
An act
to amend the tax law, in relation to exempting the
sale of farrier
supplies and services from the sales and use taxes

SUMMARY OF PROVISIONS:
Section 1 adds a new Subdivision (gg) of
Section 1115 of the Tax Law to exempt all farrier services from the
sales tax.

PURPOSE & JUSTIFICATION:
To clarify the sales tax law to specify that
farrier services provided to 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. 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 farrier services 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, and a tax exemption is given for the horseshoes
or nails; but the farrier service of caring for the hooves, preparing
and nailing shoes, is taxable.

PRIOR LEGISLATIVE HISTORY:
2009-10 - S.2984 -- INVESTIGATIONS
2008 - S.2329/A.2391 -- RULES/Ways & Means
2007 - S.2329/A.2391 -- PASSED SENATE/Ways & Means
2006 - S.3927-A/A.3071-A -- PASSED SENATE/Ways & Means
2005 - S.3927/A.3071-A - INVESTIGATIONS/Ways & Means
2003/04 - S.6530/A./A.10996 - PASSED SENATE/Ways & Means

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect April 1 of the year next
succeeding date of enactment 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
________________________________________________________________________

                                  3194

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            February 11, 2011
                               ___________

Introduced  by  Sens.  RANZENHOFER,  LARKIN,  MAZIARZ  -- read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Investigations and Government Operations

AN ACT to amend the tax law, in relation to exempting the sale of farri-
  er supplies and services from the sales and use taxes

  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 (gg) to read as follows:
  (GG)  SERVICES  RENDERED  BY FARRIER, DEFINED AS A PROFESSIONAL EQUINE
HOOFCARE EXPERT AND SHOER OF HORSES, IN THE SHOEING OF A HORSE,  INCLUD-
ING  BUT  NOT LIMITED TO, ANY REASONABLE CHARGE IMPOSED BY A FARRIER FOR
TRAVEL TO AND FROM A FARM OR FOR RENDERING SUCH  SERVICES  AT  A  REMOTE
LOCATION ON A FARM, SHALL BE EXEMPT FROM TAXES UNDER THIS ARTICLE.
  S  2. This act shall take effect on the first of April next succeeding
the date on which it shall have become a law and shall  apply  to  sales
made and uses occurring on or after such effective date.





 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02347-01-1

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