senate Bill S2085

Exempts domestic and imported animals harvested at a game hunting preserve from the sales and compensating use tax

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Sponsor

Bill Status


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

  • 10 / Jan / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 08 / Jan / 2014
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Summary

Exempts domestic and imported animals harvested at a game hunting preserve from the sales and compensating use tax.

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Bill Details

See Assembly Version of this Bill:
A5220
Versions:
S2085
Legislative Cycle:
2013-2014
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd ยง1115, Tax L
Versions Introduced in Previous Legislative Cycles:
2011-2012: S835A, A2112A
2009-2010: S2417A, A5852A
2007-2008: S2035, A5150

Sponsor Memo

BILL NUMBER:S2085

TITLE OF BILL: An act to amend the tax law, in relation to exempting
domestic and imported game animals harvested at a game hunting
preserve from the sales and compensating use tax

PURPOSE: This bill exempts domestic and imported animals harvested at
a game hunting preserve from the sales and compensating use tax.

SUMMARY OF PROVISIONS:

Section 1115 of the Tax Law is amended to include domestic and
imported animals when harvested at a game hunting preserve as food or
food products sold for human consumption.

JUSTIFICATION: This legislation exempts deer meat harvested for human
consumption on a gaming preserve from state sales and compensating use
tax. When a deer is harvested on a hunting preserve in New York State,
sales tax is levied on the cost of the animal taken despite the fact
that the venison is being processed for human consumption
straightaway. This bill corrects the discrepancy in the state tax law
between venison and other meats (i.e. beef, etc.) which constitute
food for human consumption.

LEGISLATIVE HISTORY: 2011,2012: S.835A/A.2112A Referred to
Investigations and Government Operations 2009,2010: S.2417/A.5852A
Referred to Investigations and Government Operations 2007,2008:
S.2035/A.5150 Advanced to Third Reading Calendar

FISCAL IMPLICATIONS: Undetermined at this time.

EFFECTIVE DATE: On the first of September next following the date of
its enactment into law.

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

                                  2085

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 10, 2013
                               ___________

Introduced  by  Sen.  YOUNG  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law,  in  relation  to  exempting  domestic  and
  imported  game  animals  harvested at a game hunting preserve from the
  sales and compensating use tax

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

  Section  1.  Paragraph 1 of subdivision (a) of section 1115 of the tax
law, as amended by section 1 of part O of chapter  63  of  the  laws  of
2000, is amended to read as follows:
  (1)  Food,  food products, beverages, dietary foods and health supple-
ments, sold for human  consumption  but  not  including  (i)  candy  and
confectionery, (ii) fruit drinks which contain less than seventy percent
of  natural  fruit juice, (iii) soft drinks, sodas and beverages such as
are ordinarily dispensed at soda fountains or  in  connection  therewith
(other than coffee, tea and cocoa) and (iv) beer, wine or other alcohol-
ic  beverages,  all  of  which  shall be subject to the retail sales and
compensating use taxes, whether or not the item is sold in liquid  form.
The  food  and  drink excluded from the exemption provided by this para-
graph under subparagraphs (i), (ii) and (iii) of this paragraph shall be
exempt under this paragraph when sold for  seventy-five  cents  or  less
through  any  vending  machine  activated  by the use of coin, currency,
credit card or debit card. With the exception of the provision  in  this
paragraph  providing for an exemption for certain food or drink sold for
seventy-five cents or less  through  vending  machines,  nothing  herein
shall be construed as exempting food or drink from the tax imposed under
subdivision  (d)  of  section  eleven hundred five OF THIS ARTICLE.  FOR
PURPOSES  OF  THIS  PARAGRAPH,  DOMESTIC  AND  IMPORTED  ANIMALS,   WHEN
HARVESTED  AT  A GAME HUNTING PRESERVE, SHALL BE CONSIDERED FOOD OR FOOD
PRODUCTS SOLD FOR HUMAN CONSUMPTION.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04915-01-3

S. 2085                             2

  S 2. This act shall  take  effect  on  the  first  of  September  next
succeeding the date on which it shall have become a law, and shall apply
to  sales  made,  services rendered and uses occurring on and after such
date.

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