senate Bill S835A

2011-2012 Legislative Session

Exempts domestic and imported animals harvested at a game hunting preserve from the sales and compensating use tax

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Archive: Last Bill Status - In Committee


  • 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
Jan 25, 2012 print number 835a
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
Jan 05, 2011 referred to investigations and government operations

Bill Amendments

Original
A (Active)
Original
A (Active)

S835 - Bill Details

See Assembly Version of this Bill:
A2112A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S2417A, A5852A

S835 - Bill Texts

view summary

Exempts domestic and imported animals harvested at a game hunting preserve from the sales and compensating use tax.

view sponsor memo
BILL NUMBER:S835

TITLE OF BILL:
An act
to amend the tax law, in relation to exempting domestic and imported
game animals harvested at a game hunting preserve from the sales and
compensating use tax

PURPOSE:
This bill exempts domestic and imported animals harvested at a game
hunting preserve from the sales and compensating use tax.

SUMMARY OF PROVISIONS:
Section 1115 of the Tax Law is amended to include domestic and
imported animals when harvested at a game hunting preserve as food or
food products sold for human consumption.

JUSTIFICATION:
This legislation exempts deer meat harvested for human consumption on
a gaming preserve from state sales and compensating use tax. When a
deer is harvested on a hunting preserve in New York State, sales tax
is levied on the cost of the animal taken despite the fact that the
venison is being processed for human consumption straightaway. This
bill corrects the discrepancy in the state tax law between venison
and other meats (i.e. beef, etc.) which constitute food for human
consumption.

LEGISLATIVE HISTORY:
2009-2010: S.2417/A.5852-A Referred to Investigations & Government
Operations
2007-2008: S.2035/A.5150 Advanced to Third Reading Calendar

FISCAL IMPLICATIONS:
Undetermined at this time.

EFFECTIVE DATE:
September 1, 2011.

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

                                   835

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 5, 2011
                               ___________

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  harvested at a game hunting preserve 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.  Paragraph 1 of subdivision (a) of section 1115 of the tax
law, as amended by section 1 of part O of chapter  63  of  the  laws  of
2000, is amended to read as follows:
  (1)  Food,  food products, beverages, dietary foods and health supple-
ments, sold for human  consumption  but  not  including  (i)  candy  and
confectionery, (ii) fruit drinks which contain less than seventy percent
of  natural  fruit juice, (iii) soft drinks, sodas and beverages such as
are ordinarily dispensed at soda fountains or  in  connection  therewith
(other than coffee, tea and cocoa) and (iv) beer, wine or other alcohol-
ic  beverages,  all  of  which  shall be subject to the retail sales and
compensating use taxes, whether or not the item is sold in liquid  form.
The  food  and  drink excluded from the exemption provided by this para-
graph under subparagraphs (i), (ii) and (iii) of this paragraph shall be
exempt under this paragraph when sold for  seventy-five  cents  or  less
through  any  vending  machine  activated  by the use of coin, currency,
credit card or debit card. With the exception of the provision  in  this
paragraph  providing for an exemption for certain food or drink sold for
seventy-five cents or less  through  vending  machines,  nothing  herein
shall be construed as exempting food or drink from the tax imposed under
subdivision  (d)  of  section  eleven hundred five. FOR PURPOSES OF THIS
PARAGRAPH, DOMESTIC AND IMPORTED ANIMALS, WHEN HARVESTED AT A GAME HUNT-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03438-01-1

S. 835                              2

ING PRESERVE, SHALL BE CONSIDERED FOOD OR FOOD PRODUCTS SOLD  FOR  HUMAN
CONSUMPTION.
  S  2. This act shall take effect September 1, 2011, and shall apply to
sales made, services rendered and uses occurring on and after such date.

S835A (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A2112A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S2417A, A5852A

S835A (ACTIVE) - Bill Texts

view summary

Exempts domestic and imported animals harvested at a game hunting preserve from the sales and compensating use tax.

view sponsor memo
BILL NUMBER:S835A

TITLE OF BILL:

An act
to amend the tax law, in relation to exempting domestic and imported
game animals harvested at a game hunting preserve from the sales and
compensating use tax

PURPOSE:

This bill exempts domestic and imported animals harvested at a game
hunting preserve from the sales and compensating use tax.

SUMMARY OF PROVISIONS:

Section 1115 of the Tax. Law is amended to include domestic and
imported animals when harvested at a game hunting preserve as food
or food products sold for human consumption.

JUSTIFICATION:

This legislation exempts deer meat harvested for human consumption on
a gaming preserve from state sales and compensating use tax. When a
deer is harvested on a hunting preserve in New York State, sales tax
is levied on the cost of the animal taken despite the fact that the
venison is being processed for human consumption straightaway. This
bill corrects the discrepancy in the state tax law between venison
and other meats (i.e. beef, etc.) which constitute food for human
consumption.

LEGISLATIVE HISTORY:

2009-10: S.2417/A.5852-A Referred to Investigations &
Government Operations
2007-08: S.2035/A.5150 Advanced to Third Reading Calendar

FISCAL IMPLICATIONS:

Undetermined at this time.

EFFECTIVE DATE:

On the first of September next following the date of its enactment
into law.

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

                                 835--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 5, 2011
                               ___________

Introduced  by  Sen.  YOUNG  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment 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 domestic and
  imported game animals harvested at a game hunting  preserve  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. Paragraph 1 of subdivision (a) of section 1115 of  the  tax
law,  as  amended  by  section  1 of part O of chapter 63 of the laws of
2000, is amended to read as follows:
  (1) Food, food products, beverages, dietary foods and  health  supple-
ments,  sold  for  human  consumption  but  not  including (i) candy and
confectionery, (ii) fruit drinks which contain less than seventy percent
of natural fruit juice, (iii) soft drinks, sodas and beverages  such  as
are  ordinarily  dispensed  at soda fountains or in connection therewith
(other than coffee, tea and cocoa) and (iv) beer, wine or other alcohol-
ic beverages, all of which shall be subject  to  the  retail  sales  and
compensating  use taxes, whether or not the item is sold in liquid form.
The food and drink excluded from the exemption provided  by  this  para-
graph under subparagraphs (i), (ii) and (iii) of this paragraph shall be
exempt  under  this  paragraph  when sold for seventy-five cents or less
through any vending machine activated by  the  use  of  coin,  currency,
credit  card  or debit card. With the exception of the provision in this
paragraph providing for an exemption for certain food or drink sold  for
seventy-five  cents  or  less  through  vending machines, nothing herein
shall be construed as exempting food or drink from the tax imposed under

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03438-04-2

S. 835--A                           2

subdivision (d) of section eleven hundred five OF  THIS  ARTICLE.    FOR
PURPOSES   OF  THIS  PARAGRAPH,  DOMESTIC  AND  IMPORTED  ANIMALS,  WHEN
HARVESTED AT A GAME HUNTING PRESERVE, SHALL BE CONSIDERED FOOD  OR  FOOD
PRODUCTS SOLD FOR HUMAN CONSUMPTION.
  S  2.  This  act  shall  take  effect  on  the first of September next
succeeding the date on which it shall have become a law, and shall apply
to sales made, services rendered and uses occurring on  and  after  such
date.

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