| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| Feb 17, 2010 |
print number 2417a |
| Feb 17, 2010 |
amend and recommit to investigations and government operations |
| Jan 06, 2010 |
referred to investigations and government operations |
| Feb 19, 2009 |
referred to investigations and government operations |
Senate Bill S2417
2009-2010 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
Actions
Bill Amendments
2009-S2417 - Details
- See Assembly Version of this Bill:
- A5852
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1115, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2011-2012:
S835, A2112
2013-2014: S2085, A5220
2015-2016: S2076, A1188
2017-2018: S452, A4623
2019-2020: S930
2009-S2417 - Sponsor Memo
BILL NUMBER: S2417
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.
2009-S2417 - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
2417
2009-2010 Regular Sessions
I N S E N A T E
February 19, 2009
___________
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. FOR PURPOSES OF THIS
PARAGRAPH, DOMESTIC AND IMPORTED ANIMALS, WHEN HARVESTED AT A GAME HUNT-
ING PRESERVE, SHALL BE CONSIDERED FOOD OR FOOD PRODUCTS SOLD FOR HUMAN
CONSUMPTION.
S 2. This act shall take effect September 1, 2009, and shall apply to
sales made, services rendered and uses occurring on and after such date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
2009-S2417A (ACTIVE) - Details
- See Assembly Version of this Bill:
- A5852
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1115, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2011-2012:
S835, A2112
2013-2014: S2085, A5220
2015-2016: S2076, A1188
2017-2018: S452, A4623
2019-2020: S930
2009-S2417A (ACTIVE) - Sponsor Memo
BILL NUMBER: S2417A
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
2009-S2417A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
2417--A
2009-2010 Regular Sessions
I N S E N A T E
February 19, 2009
___________
Introduced by Sen. YOUNG -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment 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 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. FOR PURPOSES OF THIS
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07190-02-0
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