|
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
|---|---|
| Jan 29, 2014 |
print number 2685a |
| Jan 29, 2014 |
amend and recommit to investigations and government operations |
| Jan 08, 2014 |
referred to investigations and government operations |
| Jan 23, 2013 |
referred to investigations and government operations |
Senate Bill S2685
2013-2014 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
- 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
Actions
Bill Amendments
2013-S2685 - Details
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1115, Tax L
- Versions Introduced in 2011-2012 Legislative Session:
-
S6236
2013-S2685 - Sponsor Memo
BILL NUMBER:S2685
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 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
2013-S2685 - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
2685
2013-2014 Regular Sessions
I N S E N A T E
January 23, 2013
___________
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 (ii) to read as follows:
(II) 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, 2013, 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.
LBD07123-01-3
2013-S2685A (ACTIVE) - Details
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1115, Tax L
- Versions Introduced in 2011-2012 Legislative Session:
-
S6236
2013-S2685A (ACTIVE) - Sponsor Memo
BILL NUMBER:S2685A
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 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
2013-S2685A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
2685--A
2013-2014 Regular Sessions
I N S E N A T E
January 23, 2013
___________
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 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 (jj) to read as follows:
(JJ) 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, 2014, 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.
LBD07123-02-4
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