senate Bill S3281A

2013-2014 Legislative Session

Grants sales and use tax exemption for certain tangible personal property and services used in the operation of recreational skiing facilities

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Archive: Last Bill Status -


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (4)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 17, 2014 print number 3281a
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
Jan 31, 2013 referred to investigations and government operations

S3281 - Details

See Assembly Version of this Bill:
A2145A
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S6266, A9991

S3281 - Summary

Grants sales and use tax exempt for certain tangible personal property and services used in the operation of recreational skiing facilities.

S3281 - Sponsor Memo

S3281 - Bill Text download pdf

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

                                  3281

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 31, 2013
                               ___________

Introduced  by  Sen.  LITTLE -- 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 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 (ii) to read as follows:
  (II)  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.
                                                           LBD01201-01-3

S3281A (ACTIVE) - Details

See Assembly Version of this Bill:
A2145A
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S6266, A9991

S3281A (ACTIVE) - Summary

Grants sales and use tax exempt for certain tangible personal property and services used in the operation of recreational skiing facilities.

S3281A (ACTIVE) - Sponsor Memo

S3281A (ACTIVE) - Bill Text download pdf

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

                                 3281--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 31, 2013
                               ___________

Introduced  by  Sen.  LITTLE -- 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 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 (jj) to read as follows:
  (JJ) 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.
                                                           LBD01201-02-4

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