| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| Jan 17, 2012 |
referred to investigations and government operations |
Senate Bill S6236
2011-2012 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
Actions
2011-S6236 (ACTIVE) - Details
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd ยง1115, Tax L
- Versions Introduced in 2013-2014 Legislative Session:
-
S2685
2011-S6236 (ACTIVE) - Sponsor Memo
BILL NUMBER:S6236
TITLE OF BILL:
An act
to amend the tax law, in relation to exempting domestic and imported
game animals from the sales and
compensating use tax
PURPOSE:
This bill exempts domestic and imported animals harvested as game
animals from the sales and compensating use tax.
SUMMARY OF PROVISIONS:
Section 1115 of the Tax Law is amended by adding a new subdivision
(hh) to exempt receipts from the sales of services for the processing
of domestic and imported animals when harvested as game animals from
the sales and compensating use tax.
JUSTIFICATION:
Hunting is not only a pastime for some, but also a method of obtaining
food.
Oftentimes, hunters may take their larger animals, such as deer, to be
processed. Despite the fact that game animals are exempt from sales
tax, hunters who have taken their deer to be processed have had to
deal with state sales and compensating use taxes, as the service of
processing is taxed.
2011-S6236 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
6236
I N S E N A T E
January 17, 2012
___________
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 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. Section 1115 of the tax law is amended by adding a new
subdivision (hh) to read as follows:
(HH) RECEIPTS FROM THE SALES OF SERVICES, DESCRIBED IN PARAGRAPH TWO
OF SUBDIVISION (C) OF SECTION ELEVEN HUNDRED FIVE OF THIS ARTICLE, FOR
THE PROCESSING OF DOMESTIC AND IMPORTED ANIMALS, WHEN SUCH ANIMALS ARE
HARVESTED AS GAME ANIMALS.
S 2. This act shall take effect September 1, 2012, 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
[ ] is old law to be omitted.
LBD03438-03-2
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