Assembly Bill A7012

2015-2016 Legislative Session

Grants sales and use tax exemption for certain tangible personal property and services used in the operation of recreational skiing facilities

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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2015-A7012 (ACTIVE) - Details

See Senate Version of this Bill:
S1683
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A9991, S6266
2013-2014: A2145, S3281
2017-2018: A6622, S2645
2019-2020: S1964

2015-A7012 (ACTIVE) - Summary

Grants sales and use tax exemption for certain tangible personal property and services used in the operation of recreational skiing facilities.

2015-A7012 (ACTIVE) - Bill Text download pdf 

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

                                  7012

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                             April 17, 2015
                               ___________

Introduced  by M. of A. SCHIMMINGER, GOODELL -- Multi-Sponsored by -- M.
  of A. DiPIETRO -- read once and referred to the Committee on Ways  and
  Means

AN  ACT  to amend the tax law, in relation to granting sales and compen-
  sating use tax exemptions for certain tangible personal  property  and
  services used in the operation of recreational skiing facilities

  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)  ENERGY  EFFICIENT  TANGIBLE PERSONAL PROPERTY OF WHATEVER NATURE
FOR USE OR CONSUMPTION DIRECTLY AND EXCLUSIVELY: (I) IN  THE  PRODUCTION
OF  SNOW;  (II)  IN THE UPHILL TRANSPORTATION OF SKIERS; OR (III) IN THE
GROOMING AND MAINTENANCE OF SNOW BY ANY PERSON ENGAGED IN  THE  BUSINESS
OF OPERATING A RECREATIONAL FACILITY FOR SKIING.
  S  2.  Section 1115 of the tax law is amended by adding a new subdivi-
sion (kk) to read as follows:
  (KK) FUEL, GAS, ELECTRICITY AND REFRIGERATION, AND GAS,  ELECTRIC  AND
REFRIGERATION SERVICE OF WHATEVER NATURE FOR USE OR CONSUMPTION DIRECTLY
AND  EXCLUSIVELY  IN THE PRODUCTION OF SNOW BY ANY PERSON ENGAGED IN THE
BUSINESS OF OPERATING A  RECREATIONAL  FACILITY  FOR  SKIING,  SHALL  BE
EXEMPT  FROM THE TAXES IMPOSED UNDER SUBDIVISIONS (A) AND (B) OF SECTION
ELEVEN HUNDRED FIVE AND THE COMPENSATING USE TAX IMPOSED  UNDER  SECTION
ELEVEN HUNDRED TEN OF THIS ARTICLE.
  S  3.  This act shall take effect on the first of July 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.
                                                           LBD06266-03-5

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