senate Bill S6266

2011-2012 Legislative Session

Grants sales and use tax exemption for certain tangible personal property and services used in the operation of recreational skiing facilities

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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 12, 2012 referred to ways and means
delivered to assembly
passed senate
Jun 11, 2012 advanced to third reading
Jun 06, 2012 2nd report cal.
Jun 05, 2012 1st report cal.1062
May 22, 2012 reported and committed to finance
Jan 18, 2012 referred to energy and telecommunications

Votes

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Jun 5, 2012 - Finance committee Vote

S6266
26
3
committee
26
Aye
3
Nay
5
Aye with Reservations
0
Absent
1
Excused
0
Abstained
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May 22, 2012 - Energy and Telecommunications committee Vote

S6266
10
1
committee
10
Aye
1
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Energy and Telecommunications committee vote details

Energy and Telecommunications Committee Vote: May 22, 2012

nay (1)
aye wr (1)

Co-Sponsors

S6266 - Bill Details

See Assembly Version of this Bill:
A9991
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd ยง1115, Tax L

S6266 - Bill Texts

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Grants sales and use tax exempt for certain tangible personal property and services used in the operation of recreational skiing facilities.

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BILL NUMBER:S6266

TITLE OF BILL:
An act to amend the tax law, in relation to granting sales and compen-
sating use tax exemptions for certain tangible personal property and
services used in the operation of recreational skiing facilities

PURPOSE:
This legislation, if enacted, would amend section 1115 of the Tax Law to
state the purchase of energy efficient snow making equipment, snow
grooming equipment, and the production of snow by a recreational ski
facility are exempt from the New York State sales and compensating use
tax.

SUMMARY OF PROVISIONS:
Section 1 - Amends subdivision (a) of section 1115 of the tax law by
adding paragraph (44) to exempt the production of snow, uphill transpor-
tation of skiers, and/or the grooming and maintenance of snow from sales
and compensating use tax.

Section 2 - Amends section 1115 of the tax law by adding a new subdivi-
sion (hh) to exempt the production of snow as well as the equipment to
transport skiers uphill and to groom snow by any recreational ski area
from sales and compensating use tax.

Section 3 - Contains the effective date.

JUSTIFICATION:
New York State ranks fifth in the nation in skier visits per year
despite the fact that the state is the second highest when compared to
the percentage of their population that skis. New York State currently
exports a number of skiers and their families to the New England states.
In order to remain competitive with our neighbors to the east which
aggressively campaigns for our skiers and those whom visit New York,
this state needs to upgrade equipment and maintain state of the art
snowmaking systems, and this legislation will greatly assist them in the
purchase of new equipment and upgrading of snowmaking systems.

The ski industry employs over 10,000 New York State residents serving on
average 4 million skier visits per year with an economic impact of over
$1 billion. With over 40 ski areas, New York State has more ski areas
than any other state with over $4.8 million in sales tax paid each year.
Local property taxes paid amount to over $3.5 million. Snow making is
critical to the ski industry and this legislation will provide energy
tax relief, which is one of the highest expenses faced each winter
season.

The three state owned ski areas in New York State are exempt from the
state sales tax while privately owned ski areas are not. This has
created an unfair business environment for these privately owned ski
areas, many of which are located in upstate New York. This bill would

provide that all ski areas that purchase energy efficient snow making
equipment and make snow shall be exempt from this tax. The fuel, gas,
electricity, and refrigeration, and gas, electric, and refrigeration
services used directly for the production of snow would now be exempt
from the state sales tax as will the energy efficient equipment. The
manufacture of snow is not eligible for a tax exemption under the defi-
nition of manufacturing because snow is not sold as a product. The
climate and business environment has changed such that ski areas must
make snow to remain viable in this industry.

This legislation would eliminate the sales tax on the purchase of quali-
fying energy efficient lift and grooming equipment. New safer equipment
to transport skiers has become available that will move more people with
less energy and manpower required. Grooming equipment is powered by
diesel fuel, and advancements in such technology has made the newer
machines much more energy efficient with less emissions and more horse-
power. Wisconsin, Minnesota, Utah and Colorado have enacted similar laws
that apply not only to the purchase of new energy efficient equipment
but also for the use and compensating tax on snowmaking energy.

LEGISLATIVE HISTORY:
2009-10: S.836 Referred to Energy & Telecommunications; A.519
Referred to Ways & Means
2008: S.2343A; A.5392A Ways & Means
2007: S.2343 Passed Senate; A.5392 Ways & Means
2005-06: S.720 Passed Senate; A.7995 Ways & Means

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect on the first of July next succeeding the
date on which it shall have become a law.

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

                                  6266

                            I N  S E N A T E

                            January 18, 2012
                               ___________

Introduced by Sens. LITTLE, BONACIC, GRIFFO, SEWARD, YOUNG -- read twice
  and ordered printed, and when printed to be committed to the Committee
  on Energy and Telecommunications

AN  ACT  to amend the tax law, in relation to granting sales and compen-
  sating use tax exemptions for certain tangible personal  property  and
  services used in the operation of recreational skiing facilities

  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: (I) IN  THE  PRODUCTION
OF  SNOW;  (II)  IN THE UPHILL TRANSPORTATION OF SKIERS; OR (III) 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 (hh) to read as follows:
  (HH) 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 on the first of July 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.
                                                           LBD14003-01-2

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