Senate Bill S2321

2017-2018 Legislative Session

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

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions

co-Sponsors

2017-S2321 (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S2985
2011-2012: S3193
2013-2014: S1433
2015-2016: S799
2019-2020: S3389

2017-S2321 (ACTIVE) - Summary

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

2017-S2321 (ACTIVE) - Sponsor Memo

2017-S2321 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2321
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 13, 2017
                                ___________
 
 Introduced  by  Sens.  RANZENHOFER,  LARKIN, MARCHIONE, SEWARD, YOUNG --
   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 (ll) to read as follows:
   (LL) 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.
   §  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.
                                                            LBD06128-01-7



              

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. 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.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.