senate Bill S1432A

2013-2014 Legislative Session

Exempts receipts from the services provided by a farrier in shoeing a horse

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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, 2014 referred to ways and means
delivered to assembly
passed senate
Jun 09, 2014 advanced to third reading
Jun 03, 2014 2nd report cal.
Jun 02, 2014 1st report cal.1061
Apr 29, 2014 reported and committed to finance
Jan 15, 2014 print number 1432a
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
May 21, 2013 reported and committed to finance
Jan 09, 2013 referred to investigations and government operations

Votes

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Jun 2, 2014 - Finance committee Vote

S1432A
26
4
committee
26
Aye
4
Nay
7
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Finance committee vote details

Apr 29, 2014 - Investigations and Government Operations committee Vote

S1432A
7
0
committee
7
Aye
0
Nay
2
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: Apr 29, 2014

aye wr (2)

May 21, 2013 - Investigations and Government Operations committee Vote

S1432
6
1
committee
6
Aye
1
Nay
2
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: May 21, 2013

nay (1)
aye wr (2)

Bill Amendments

Original
A (Active)
Original
A (Active)

Co-Sponsors

S1432 - Bill Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S3194A
2009-2010: S2984

S1432 - Bill Texts

view summary

Exempts receipts from the services provided by a farrier in shoeing a horse including reasonable fees for travel and shoeing a horse in a remote location on a farm.

view sponsor memo
BILL NUMBER:S1432

TITLE OF BILL:
An act
to amend the tax law, in relation to exempting the
sale of farrier
supplies and services from the sales and use taxes

SUMMARY OF PROVISIONS:
Section 1 adds a new Subdivision (ii) of
Section 1115 of the Tax Law to exempt all farrier services from the
sales tax.

PURPOSE & JUSTIFICATION:
To clarify the sales tax law to specify that
farrier services provided to commercial horse boarding operations are
exempt from sales tax.

In 2000, sales tax reliefwas provided to farm-related purchases
including commercial horse boarding operations. The existing Tax Law
is confusing and open to interpretation as to what services are or
are not taxable for horse boarding. Raising of horses is a growing
and vital part of agriculture in New York State and removing the
sales tax from farrier services will remove any confusion from the
law and make New York a more friendly state for the horse business.

EXISTING LAW:
A sales tax exemption is granted for horse instruction,
training and showing, and a tax exemption is given for the horseshoes
or nails; but the farrier service of caring for the hooves, preparing
and nailing shoes, is taxable.

PRIOR LEGISLATIVE HISTORY:
2011-12 - S.3194 -- FINANCE/PASSED SENATE
2009-10 - S.2984 -- INVESTIGATIONS
2008 - S.2329/A.2391 -- RULES/Ways & Means
2007 - S.2329/A.2391 -- PASSED SENATE/Ways & Means
2006 - S.3927-A/A.3071A -- PASSED SENATE/Ways & Means
2005 - S.3927/A.3071A -- INVESTIGATIONS/Ways & Means
2003/04 - S.6530/A.10996 -- PASSED SENATE/Ways & Means

FISCAL IMPLICATIONS:
To be determined

EFFECTIVE DATE:
This act shall take effect April 1 of the year next succeeding date of
enactment and shall apply to sales made and uses occurring on or after
such date.

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

                                  1432

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sens.  RANZENHOFER,  LARKIN,  MAZIARZ  -- read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Investigations and Government Operations

AN ACT to amend the tax law, in relation to exempting the sale of farri-
  er supplies and services from the sales and use taxes

  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)  SERVICES  RENDERED  BY FARRIER, DEFINED AS A PROFESSIONAL EQUINE
HOOFCARE EXPERT AND SHOER OF HORSES, IN THE SHOEING OF A HORSE,  INCLUD-
ING  BUT  NOT LIMITED TO, ANY REASONABLE CHARGE IMPOSED BY A FARRIER FOR
TRAVEL TO AND FROM A FARM OR FOR RENDERING SUCH  SERVICES  AT  A  REMOTE
LOCATION ON A FARM, SHALL BE EXEMPT FROM TAXES UNDER THIS ARTICLE.
  S  2. This act shall take effect on the first of April next succeeding
the date on which it shall have become a law and shall  apply  to  sales
made and uses occurring on or after such effective date.





 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04845-01-3

Co-Sponsors

S1432A (ACTIVE) - Bill Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S3194A
2009-2010: S2984

S1432A (ACTIVE) - Bill Texts

view summary

Exempts receipts from the services provided by a farrier in shoeing a horse including reasonable fees for travel and shoeing a horse in a remote location on a farm.

view sponsor memo
BILL NUMBER:S1432A

TITLE OF BILL: An act to amend the tax law, in relation to exempting
the sale of farrier supplies and services from the sales and use taxes

SUMMARY OF PROVISIONS: Section 1 adds a new Subdivision (jj) of
Section 1115 of the Tax Law to exempt all farrier services from the
sales tax.

PURPOSE & JUSTIFICATION: To clarify the sales tax law to specify that
farrier services provided to commercial horse boarding operations are
exempt from sales tax.

In 2000, sales tax relief was provided to farm-related purchases
including commercial horse boarding operations. The existing Tax Law
is confusing and open to interpretation as to what services are or are
not taxable for horse boarding. Raising of horses is a growing and
vital part of agriculture in New York State and removing the sales tax
from farrier services will remove any confusion from the law and make
New York a more friendly state for the horse business.

EXISTING LAW: A sales tax exemption is granted for horse instruction,
training and showing, and a tax exemption is given for the horseshoes
or nails; but the farrier service of caring for the hooves, preparing
and nailing shoes, is taxable.

PRIOR LEGISLATIVE HISTORY: 2011-12 - S.3194 - FINANCE/PASSED SENATE
2009-10 - S.2984 -- INVESTIGATIONS 2008 - S.2329/A.2391 -- RULES/Ways
& Means 2007 - S.2329/A.2391 -- PASSED SENATE/Ways & Means 2006 -
S.3927-A/A.3071-A -- PASSED SENATE/Ways & Means 2005 - S.3927/A.3071-A
- INVESTIGATIONS/Ways & Means 2003/04 - S.6530/A.10996 - PASSED
SENATE/Ways & Means

FISCAL IMPLICATIONS: To be determined

EFFECTIVE DATE: This act shall take effect April 1 of the year next
succeeding date of enactment and shall apply to sales made and uses
occurring on or after such date.

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

                                 1432--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sens.  RANZENHOFER, LARKIN, MAZIARZ, YOUNG -- read twice
  and ordered printed, and when printed to be committed to the Committee
  on Investigations and Government  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 the sale of farri-
  er supplies and services from the sales and use taxes

  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)  SERVICES  RENDERED  BY FARRIER, DEFINED AS A PROFESSIONAL EQUINE
HOOFCARE EXPERT AND SHOER OF HORSES, IN THE SHOEING OF A HORSE,  INCLUD-
ING  BUT  NOT LIMITED TO, ANY REASONABLE CHARGE IMPOSED BY A FARRIER FOR
TRAVEL TO AND FROM A FARM OR FOR RENDERING SUCH  SERVICES  AT  A  REMOTE
LOCATION ON A FARM, SHALL BE EXEMPT FROM TAXES UNDER THIS ARTICLE.
  S  2. This act shall take effect on the first of April next succeeding
the date on which it shall have become a law and shall  apply  to  sales
made and uses occurring on or after such effective date.




 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04845-02-4

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