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 |
Jan 15, 2014 |
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 |
Senate Bill S1432
2013-2014 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status - In Assembly 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
Votes
Bill Amendments
co-Sponsors
(R, C) Senate District
(R) Senate District
(R, C, IP) Senate District
2013-S1432 - Details
2013-S1432 - 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.
2013-S1432 - Bill Text download pdf
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
(R, C) Senate District
(R) Senate District
(R, C, IP) Senate District
2013-S1432A (ACTIVE) - Details
2013-S1432A (ACTIVE) - 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.
2013-S1432A (ACTIVE) - Bill Text download pdf
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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