Assembly Bill A2160

2013-2014 Legislative Session

Exempts ski resorts from sales tax on equipment that is used in the operation of the business and from sales tax on electricity used in the operation of the business

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2013-A2160 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A4637
2011-2012: A3926
2015-2016: A1948
2017-2018: A1470
2019-2020: A1887

2013-A2160 (ACTIVE) - Summary

Exempts ski resorts from sales tax on equipment that is used in the operation of the business and from sales tax on electricity used in the operation of the business.

2013-A2160 (ACTIVE) - Bill Text download pdf

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

                                  2160

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced by M. of A. CROUCH, GIGLIO, P. LOPEZ -- Multi-Sponsored by --
  M.  of  A.  GOODELL -- read once and referred to the Committee on Ways
  and Means

AN ACT to amend the tax law, in relation to exempting ski  resorts  from
  sales  tax  on equipment that is used in the operation of the business
  and from sales tax on electricity used in the operation of  the  busi-
  ness

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

  Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
by adding a new paragraph 44 to read as follows:
  (44)  (I)  MACHINERY,  EQUIPMENT  AND OTHER TANGIBLE PERSONAL PROPERTY
SPECIFIED HEREIN, SOLD TO A PERSON OR  ENTITY  OPERATING  A  SKI  RESORT
LOCATED  IN  THIS STATE FOR USE AT SUCH SKI RESORT, WHERE SUCH PROPERTY:
(A) WILL BE LOCATED AT OR INSTALLED IN A FACILITY OR STRUCTURE WHICH  IS
A  PART  OF  THE SKI RESORT; (B) IS REQUIRED FOR AND DIRECTLY RELATED TO
THE PROVISION OF SERVICES BY THE OPERATOR OF THE SKI RESORT; AND (C)  IS
NOT  PURCHASED  BY  THE  OPERATOR  OF  THE SKI RESORT FOR THE PURPOSE OF
RE-SALE.
  (II) RECEIPTS FROM THE RETAIL SALE OF THE TANGIBLE  PERSONAL  PROPERTY
EXEMPT PURSUANT TO SUBPARAGRAPH (I) OF THIS PARAGRAPH IF PURCHASED BY AN
OPERATOR  OF  A SKI RESORT, SHALL BE EXEMPT WHEN PURCHASED BY A CONTRAC-
TOR, SUBCONTRACTOR OR REPAIRMAN FOR USE AS DESCRIBED  IN  SUCH  SUBPARA-
GRAPH  (I),  WHERE  SUCH  PROPERTY IS TO BECOME A CAPITAL IMPROVEMENT TO
REAL PROPERTY.
  (III) IN ORDER TO RECEIVE THE EXEMPTION PROVIDED FOR UNDER THIS  PARA-
GRAPH,  THE OPERATOR OF THE SKI RESORT OR A CONTRACTOR, SUBCONTRACTOR OR
REPAIRMAN AS PROVIDED IN  SUBPARAGRAPH  (II)  OF  THIS  PARAGRAPH  SHALL
FURNISH  TO THE VENDOR OF THE EXEMPT PROPERTY A CERTIFICATE IN SUCH FORM

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06341-01-3
              

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