senate Bill S1433

Amended

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

download pdf

Sponsor

Co-Sponsors

Bill Status


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

actions

  • 09 / Jan / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 30 / May / 2013
    • REPORTED AND COMMITTED TO FINANCE
  • 08 / Jan / 2014
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 15 / Jan / 2014
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 15 / Jan / 2014
    • PRINT NUMBER 1433A
  • 29 / Apr / 2014
    • REPORTED AND COMMITTED TO FINANCE

Summary

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

do you support this bill?

Bill Details

Versions:
S1433
S1433A
Legislative Cycle:
2013-2014
Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd ยง1115, Tax L
Versions Introduced in Previous Legislative Cycles:
2011-2012: S3193A
2009-2010: S2985

Votes

5
0
5
Aye
0
Nay
3
aye with reservations
0
absent
1
excused
0
abstained
show Investigations and Government Operations committee vote details

Sponsor Memo

BILL NUMBER:S1433

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 (ii) 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:
2011/2012 - S.3193-A -- RULES
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
________________________________________________________________________

                                  1433

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

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 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 (ii) to read as follows:
  (II) 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.
                                                           LBD04844-01-3

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.