senate Bill S3193A

2011-2012 Legislative Session

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

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Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 21, 2012 recommitted to rules
Jun 20, 2012 ordered to third reading cal.1431
committee discharged and committed to rules
May 02, 2012 reported and committed to finance
Jan 17, 2012 print number 3193a
amend and recommit to investigations and government operations
Jan 04, 2012 referred to investigations and government operations
Jun 07, 2011 reported and committed to finance
Feb 11, 2011 referred to investigations and government operations

Votes

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Jun 20, 2012 - Rules committee Vote

S3193A
20
3
committee
20
Aye
3
Nay
2
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Rules committee vote details

May 2, 2012 - Investigations and Government Operations committee Vote

S3193A
5
1
committee
5
Aye
1
Nay
2
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: May 2, 2012

nay (1)
aye wr (2)

Jun 7, 2011 - Investigations and Government Operations committee Vote

S3193
6
0
committee
6
Aye
0
Nay
2
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: Jun 7, 2011

aye wr (2)

Bill Amendments

Original
A (Active)
Original
A (Active)

Co-Sponsors

S3193 - Bill Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S2985

S3193 - Bill Texts

view summary

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

view sponsor memo
BILL NUMBER:S3193

TITLE OF BILL:
An act to amend the tax law, in relation to providing a tax exemption
for commercial horse boarding services

SUMMARY OF PROVISIONS:
Section 1 adds a new Subdivision(gg) of Section 1115 of the Tax Law to
exempt all receipts from the sale of horse boarding services provided
by a commercial horse boarding operation for the care, control and
custody of horses.

PURPOSE & JUSTIFICATION:
To clarify the Sales Tax Law to specify that all services provided by
commercial horse boarding operations are exempt from sales tax. In
2000, sales tax relief was provided to farm-related purchases
including commercial horse boarding operations. Instruction, training
and showing of horses is nontaxable, but according to tax regulations,
care, custody and control services are taxable. Taxable services
currently include feeding, watering, mucking, grooming, exercising,
blanketing, spraying, worming, holding for farrier or Vet,
administering shots, nursing care, maintenance of tack and burial of
dead animals. The existing Tax Law is confusing and open to
interpretation as to what services are or are not taxable for horse
boarding. Raising of horses is a growing and vital part of agriculture
in New York State and removing the sales tax from all aspects of horse
boarding will remove any confusion from the law and make New York a
more friendly state for the horse business.

EXISTING LAW:
A sales tax exemption is granted for horse instruction, training and
showing, but care, custody and control of horses is taxable. services
provided for horses used for pleasure, racing or show are taxable.

PRIOR LEGISLATIVE HISTORY:
2010 - S.2985/A.9066 -- INVESTIGATIONS/Ways & Means
2008 - S.2962/A.2429 -- RULES/Ways & Means
2007 - S.2962/A.2429 -- PASSED SENATE/Ways & Means
2006 - S.6658/A.9770 -- PASSED SENATE/Ways & Means

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect on April 1st of the year
next following enactment of this legislation, and shall apply to
sales made and uses occurring on or after such date.

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

                                  3193

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            February 11, 2011
                               ___________

Introduced  by Sens. RANZENHOFER, JOHNSON, LARKIN, MAZIARZ -- 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 (gg) to read as follows:
  (GG)  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.
  S 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.
                                                           LBD02348-01-1

Co-Sponsors

S3193A (ACTIVE) - Bill Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S2985

S3193A (ACTIVE) - Bill Texts

view summary

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

view sponsor memo
BILL NUMBER:S3193A

TITLE OF BILL:
An act
to amend the tax law, in relation to providing a tax exemption for
commercial horse boarding services

SUMMARY OF PROVISIONS:
Section 1 adds a new Subdivision (hh) of
Section 1115 of the Tax Law to exempt all receipts from the sale of
horse boarding services provided by a commercial horse boarding
operation for the care, control and custody of horses.

PURPOSE & JUSTIFICATION:
To clarify the Sales Tax Law to specify that
all services provided by commercial horse boarding operations are
exempt from sales tax. In 2000, sales tax relief was provided to
farm-related purchases including commercial horse boarding operations.
Instruction, training and showing of horses is nontaxable, but
according to tax regulations, care, custody and control services are
taxable. Taxable services currently include feeding, watering,
mucking, grooming, exercising, blanketing, spraying, worming, holding
for farrier or Vet, administering shots, nursing care, maintenance of
tack and burial of dead animals. The existing, Tax Law is confusing
and open to interpretation as to what services are or are not taxable
for horse boarding. Raising of horses is a growing and vital part of
agriculture in New York State and removing the sales tax from all
aspects of horse boarding will remove any confusion from the law and
make New York a more friendly state for the horse business.

EXISTING LAW:
A sales tax exemption is granted for horse instruction,
training and showing, but care, custody and control of horses is
taxable. Services provided for horses used for pleasure, racing or
show are taxable.

PRIOR LEGISLATIVE HISTORY:
2011 - S.3193 -- FINANCE
2010 - S.2985/A.9066 -- INVESTIGATIONS/Ways & Means
2008 - S.2962/A.2429 -- RULES/Ways & Means
2007 - S.2962/A.2429 -- PASSED SENATE/Ways & Means
2006 - S.6658/A.9770 -- PASSED SENATE/Ways & Means

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect on April 1st of the year
next following enactment of this legislation, and shall apply to
sales made and uses occurring on or after such date.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 3193--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            February 11, 2011
                               ___________

Introduced by Sens. RANZENHOFER, JOHNSON, LARKIN, MAZIARZ, YOUNG -- read
  twice  and  ordered  printed,  and when printed to be committed to the
  Committee on Investigations and Government 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 commit-
  tee

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 (hh) to read as follows:
  (HH)  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.
  S 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.
                                                           LBD02348-02-2

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