senate Bill S3194A

2011-2012 Legislative Session

Exempts receipts from the services provided by a farrier in shoeing a horse

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Archive: Last Bill Status - Passed Senate


  • 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 04, 2012 referred to ways and means
delivered to assembly
passed senate
May 30, 2012 advanced to third reading
May 23, 2012 2nd report cal.
May 22, 2012 1st report cal.883
May 02, 2012 reported and committed to finance
Jan 17, 2012 print number 3194a
amend and recommit to investigations and government operations
Jan 04, 2012 referred to investigations and government operations
Jun 02, 2011 reported and committed to finance
Feb 11, 2011 referred to investigations and government operations

Votes

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May 22, 2012 - Finance committee Vote

S3194A
26
4
committee
26
Aye
4
Nay
5
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Finance committee vote details

May 2, 2012 - Investigations and Government Operations committee Vote

S3194A
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 2, 2011 - Investigations and Government Operations committee Vote

S3194
6
0
committee
6
Aye
0
Nay
2
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: Jun 2, 2011

aye wr (2)

Bill Amendments

Original
A (Active)
Original
A (Active)

Co-Sponsors

S3194 - Bill Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S2984

S3194 - Bill Texts

view summary

Exempts receipts from the services provided by a farrier in shoeing a horse including reasonable fees for travel and shoeing a horse in a remote location on a farm.

view sponsor memo
BILL NUMBER:S3194

TITLE OF BILL:
An act
to amend the tax law, in relation to exempting the
sale of farrier
supplies and services from the sales and use taxes

SUMMARY OF PROVISIONS:
Section 1 adds a new Subdivision (gg) of
Section 1115 of the Tax Law to exempt all farrier services from the
sales tax.

PURPOSE & JUSTIFICATION:
To clarify the sales tax law to specify that
farrier services provided to 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. 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 farrier services 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, and a tax exemption is given for the horseshoes
or nails; but the farrier service of caring for the hooves, preparing
and nailing shoes, is taxable.

PRIOR LEGISLATIVE HISTORY:
2009-10 - S.2984 -- INVESTIGATIONS
2008 - S.2329/A.2391 -- RULES/Ways & Means
2007 - S.2329/A.2391 -- PASSED SENATE/Ways & Means
2006 - S.3927-A/A.3071-A -- PASSED SENATE/Ways & Means
2005 - S.3927/A.3071-A - INVESTIGATIONS/Ways & Means
2003/04 - S.6530/A./A.10996 - PASSED SENATE/Ways & Means

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect April 1 of the year next
succeeding date of enactment 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
________________________________________________________________________

                                  3194

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            February 11, 2011
                               ___________

Introduced  by  Sens.  RANZENHOFER,  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 exempting the sale of farri-
  er supplies and services from the sales and use taxes

  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)  SERVICES  RENDERED  BY FARRIER, DEFINED AS A PROFESSIONAL EQUINE
HOOFCARE EXPERT AND SHOER OF HORSES, IN THE SHOEING OF A HORSE,  INCLUD-
ING  BUT  NOT LIMITED TO, ANY REASONABLE CHARGE IMPOSED BY A FARRIER FOR
TRAVEL TO AND FROM A FARM OR FOR RENDERING SUCH  SERVICES  AT  A  REMOTE
LOCATION ON A FARM, SHALL BE EXEMPT FROM TAXES UNDER THIS ARTICLE.
  S  2. This act shall take effect on the first of April next succeeding
the date on which it shall have become a law and shall  apply  to  sales
made and uses occurring on or after such effective date.





 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02347-01-1

Co-Sponsors

S3194A (ACTIVE) - Bill Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S2984

S3194A (ACTIVE) - Bill Texts

view summary

Exempts receipts from the services provided by a farrier in shoeing a horse including reasonable fees for travel and shoeing a horse in a remote location on a farm.

view sponsor memo
BILL NUMBER:S3194A

TITLE OF BILL:
An act
to amend the tax law, in relation to exempting the
sale of farrier
supplies and services from the sales and use taxes

SUMMARY OF PROVISIONS:
Section 1 adds a new Subdivision (hh) of
Section 1115 of the Tax Law to exempt all farrier services from the
sales tax.

PURPOSE & JUSTIFICATION:
To clarify the sales tax law to specify that
farrier services provided to commercial horse boarding operations are
exempt from sales tax.

In 2000, sales tax reliefwas provided to farm-related purchases
including commercial horse boarding operations. 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 farrier services 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, and a tax exemption is given for the horseshoes
or nails; but the farrier service of caring for the hooves, preparing
and nailing shoes, is taxable.

PRIOR LEGISLATIVE HISTORY:
2011 - S.3194 -- FINANCE
2009-10 - S.2984 -- INVESTIGATIONS
2008 - S.2329/A.2391 -- RULES/Ways & Means
2007 - S.2329/A.2391 -- PASSED SENATE/Ways & Means
2006 - S.3927-A/A.3071A -- PASSED SENATE/Ways & Means
2005 - S.3927/A.3071A -- INVESTIGATIONS/Ways & Means
2003/04 - S.6530/A.10996 -- PASSED SENATE/Ways & Means

FISCAL IMPLICATIONS:
To be determined

EFFECTIVE DATE:
This act shall take effect April 1 of the year next
succeeding date of enactment 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
________________________________________________________________________

                                 3194--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            February 11, 2011
                               ___________

Introduced  by  Sens.  RANZENHOFER, 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 committee

AN ACT to amend the tax law, in relation to exempting the sale of farri-
  er supplies and services from the sales and use taxes

  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)  SERVICES  RENDERED  BY FARRIER, DEFINED AS A PROFESSIONAL EQUINE
HOOFCARE EXPERT AND SHOER OF HORSES, IN THE SHOEING OF A HORSE,  INCLUD-
ING  BUT  NOT LIMITED TO, ANY REASONABLE CHARGE IMPOSED BY A FARRIER FOR
TRAVEL TO AND FROM A FARM OR FOR RENDERING SUCH  SERVICES  AT  A  REMOTE
LOCATION ON A FARM, SHALL BE EXEMPT FROM TAXES UNDER THIS ARTICLE.
  S  2. This act shall take effect on the first of April next succeeding
the date on which it shall have become a law and shall  apply  to  sales
made and uses occurring on or after such effective date.




 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02347-02-2

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