| Date of Action |
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 |
| Jan 17, 2012 |
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 |
Senate Bill S3193
2011-2012 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status - In Senate Committee Rules Committee
Actions
Votes
Bill Amendments
co-Sponsors
(R, C, IP) Senate District
(R, C) Senate District
(R) Senate District
(R, C, IP) Senate District
2011-S3193 - Details
2011-S3193 - 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
2011-S3193 - Bill Text download pdf
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
(R, C, IP) Senate District
(R, C) Senate District
(R) Senate District
(R, C, IP) Senate District
2011-S3193A (ACTIVE) - Details
2011-S3193A (ACTIVE) - 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
2011-S3193A (ACTIVE) - Bill 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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