S T A T E O F N E W Y O R K
________________________________________________________________________
519
2009-2010 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 7, 2009
___________
Introduced by M. of A. DESTITO, MORELLE, LATIMER, CANESTRARI, FIELDS,
GUNTHER, PAULIN, STIRPE, LIFTON, SCHIMMINGER, SCHROEDER -- Multi-Spon-
sored by -- M. of A. BACALLES, BALL, BARCLAY, BURLING, CROUCH, ERRI-
GO, ESPAILLAT, FINCH, GIGLIO, GORDON, KOLB, MARKEY, MAYERSOHN, McENE-
NY, O'MARA, PHEFFER, QUINN, SAYWARD, SCOZZAFAVA, TOWNSEND -- read once
and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to exempting energy efficient
snow making equipment, ski lift equipment and snow grooming equipment,
and energy used to make snow from 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. 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: (A) IN THE PRODUCTION
OF SNOW; (B) IN THE UPHILL TRANSPORTATION OF SKIERS; OR (C) 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 (gg) to read as follows:
(GG) 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 immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00318-01-9