senate Bill S1433A

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

  • 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.

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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

7
0
7
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:S1433A

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 (jj) 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--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sens.  RANZENHOFER, 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 committee

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 (jj) to read as follows:
  (JJ) 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.
                                                           LBD04844-02-4

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