Assembly Bill A869

2011-2012 Legislative Session

Exempts equipment and energy used to make and groom snow and operate ski lifts at ski areas from sales and compensating use tax

download bill text pdf

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Archive: Last Bill Status - Stricken

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2011-A869 (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2009-2010 Legislative Session:
A519

2011-A869 (ACTIVE) - Summary

Exempts equipment and energy used to make and groom snow and operate ski lifts at ski areas from sales and compensating use tax.

2011-A869 (ACTIVE) - Bill Text download pdf 

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

                                   869

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 5, 2011
                               ___________

Introduced  by  M. of A. DESTITO, MORELLE, CANESTRARI, LATIMER, GUNTHER,
  PAULIN, LIFTON, SCHIMMINGER, SCHROEDER -- Multi-Sponsored by -- M.  of
  A.  BARCLAY,  BURLING, CROUCH, FINCH, GIGLIO, KOLB, MARKEY, MAYERSOHN,
  McENENY, PHEFFER, SAYWARD -- read once and referred to  the  Committee
  on Ways and Means

AN  ACT  to amend the tax law, in relation to exempting energy efficient
  snow making equipment, ski lift equipment and snow grooming equipment,
  and energy used to make snow from 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. 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: (A) IN THE PRODUCTION
OF SNOW; (B) IN THE UPHILL TRANSPORTATION  OF  SKIERS;  OR  (C)  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 (gg) to read as follows:
  (GG)  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 immediately.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01635-01-1

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