|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jun 12, 2012||referred to ways and means|
delivered to assembly
|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|
senate Bill S6266
Archive: Last Bill Status - Passed Senate
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S6266 - Details
- See Assembly Version of this Bill:
- Current Committee:
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1115, Tax L
S6266 - Summary
Grants sales and use tax exempt for certain tangible personal property and services used in the operation of recreational skiing facilities.
S6266 - Sponsor Memo
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.
S6266 - Bill Text download pdf
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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