Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jun 14, 2016 |
held for consideration in ways and means |
Jan 06, 2016 |
referred to ways and means |
Jan 13, 2015 |
referred to ways and means |
Assembly Bill A1948
2015-2016 Legislative Session
Sponsored By
CROUCH
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
co-Sponsors
Joseph Giglio
Peter Lopez
multi-Sponsors
Kenneth Blankenbush
Andrew Goodell
Stephen Hawley
2015-A1948 (ACTIVE) - Details
2015-A1948 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 1948 2015-2016 Regular Sessions I N A S S E M B L Y January 13, 2015 ___________ Introduced by M. of A. CROUCH, GIGLIO, LOPEZ -- Multi-Sponsored by -- M. of A. GOODELL -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to exempting ski resorts from sales tax on equipment that is used in the operation of the business and from sales tax on electricity used in the operation of the busi- ness 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) (I) MACHINERY, EQUIPMENT AND OTHER TANGIBLE PERSONAL PROPERTY SPECIFIED HEREIN, SOLD TO A PERSON OR ENTITY OPERATING A SKI RESORT LOCATED IN THIS STATE FOR USE AT SUCH SKI RESORT, WHERE SUCH PROPERTY: (A) WILL BE LOCATED AT OR INSTALLED IN A FACILITY OR STRUCTURE WHICH IS A PART OF THE SKI RESORT; (B) IS REQUIRED FOR AND DIRECTLY RELATED TO THE PROVISION OF SERVICES BY THE OPERATOR OF THE SKI RESORT; AND (C) IS NOT PURCHASED BY THE OPERATOR OF THE SKI RESORT FOR THE PURPOSE OF RE-SALE. (II) RECEIPTS FROM THE RETAIL SALE OF THE TANGIBLE PERSONAL PROPERTY EXEMPT PURSUANT TO SUBPARAGRAPH (I) OF THIS PARAGRAPH IF PURCHASED BY AN OPERATOR OF A SKI RESORT, SHALL BE EXEMPT WHEN PURCHASED BY A CONTRAC- TOR, SUBCONTRACTOR OR REPAIRMAN FOR USE AS DESCRIBED IN SUCH SUBPARA- GRAPH (I), WHERE SUCH PROPERTY IS TO BECOME A CAPITAL IMPROVEMENT TO REAL PROPERTY. (III) IN ORDER TO RECEIVE THE EXEMPTION PROVIDED FOR UNDER THIS PARA- GRAPH, THE OPERATOR OF THE SKI RESORT OR A CONTRACTOR, SUBCONTRACTOR OR REPAIRMAN AS PROVIDED IN SUBPARAGRAPH (II) OF THIS PARAGRAPH SHALL FURNISH TO THE VENDOR OF THE EXEMPT PROPERTY A CERTIFICATE IN SUCH FORM AND CONTAINING SUCH INFORMATION AS MAY BE PRESCRIBED BY THE COMMISSION- ER. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD05144-01-5
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