Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 19, 2016 |
print number 799a |
Jan 19, 2016 |
amend and recommit to investigations and government operations |
Jan 06, 2016 |
referred to investigations and government operations |
May 05, 2015 |
reported and committed to finance |
Jan 07, 2015 |
referred to investigations and government operations |
Senate Bill S799A
2015-2016 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
Votes
Bill Amendments
co-Sponsors
(R, C) Senate District
(R, C, IP) Senate District
(R, C, IP, RFM) Senate District
(R, C, IP) Senate District
2015-S799 - Details
2015-S799 - Sponsor Memo
BILL NUMBER:S799 TITLE OF BILL: An act to amend the tax law, in relation to providing a tax exemption for commercial horse boarding services SUMMARY OF PROVISIONS: Section 1 adds a new Subdivision (jj) of Section 1115 of the Tax Law to exempt all receipts from the sale of horse boarding services provided by a commercial horse boarding operation for the care, control and custody of horses. PURPOSE & JUSTIFICATION: To clarify the Sales Tax Law to specify that all services provided by 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. Instruction, training and showing of horses is nontaxable, but according to tax regulations, care, custody and control services are taxable. Taxable services currently include feeding, watering, mucking, grooming, exercising, blanketing, spraying, worming, holding for farrier or Vet, administering shots, nursing care, maintenance of tack and burial of dead animals. 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
2015-S799 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 799 2015-2016 Regular Sessions I N S E N A T E (PREFILED) January 7, 2015 ___________ Introduced by Sens. RANZENHOFER, LARKIN, MARCHIONE, SEWARD -- 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 providing a tax exemption for commercial horse boarding services 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 SALE OF COMMERCIAL HORSE BOARDING SERVICES PROVIDED BY A COMMERCIAL HORSE BOARDING OPERATION SHALL BE EXEMPT FROM TAXES IMPOSED UNDER THIS ARTICLE. FOR PURPOSES OF THIS SUBDIVISION: (1) "COMMERCIAL HORSE BOARDING OPERATION" SHALL HAVE THE SAME MEANING AS SUCH TERM HAS IN SUBDIVISION THIRTEEN OF SECTION THREE HUNDRED ONE OF THE AGRICULTURE AND MARKETS LAW; (2) "COMMERCIAL HORSE BOARDING SERVICES" SHALL INCLUDE, BUT NOT BE LIMITED TO, THE FEED AS WELL AS THE ACTS OF FEEDING, WATERING, BOARDING, GROOMING, EXERCISING, NURSING CARE, SPRAYING, WORMING, HOLDING FOR FARRIER OR VETERINARIAN CARE AND CLEANING OF STALLS OF HORSES. S 2. This act shall take effect on the first of April 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. LBD02034-01-5
co-Sponsors
(R, C) Senate District
(R, C, IP) Senate District
(R, C, IP, RFM) Senate District
(R, C, IP) Senate District
2015-S799A (ACTIVE) - Details
2015-S799A (ACTIVE) - Sponsor Memo
BILL NUMBER: S799A TITLE OF BILL : An act to amend the tax law, in relation to providing a tax exemption for commercial horse boarding services SUMMARY OF PROVISIONS : Section 1 adds a new Subdivision (kk) of Section 1115 of the Tax Law to exempt all receipts from the sale of horse boarding services provided by a commercial horse boarding operation for the care, control and custody of horses. PURPOSE & JUSTIFICATION : To clarify the Sales Tax Law to specify that all services provided by 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. Instruction, training and showing of horses is nontaxable, but according to tax regulations, care, custody and control services are taxable. Taxable services currently include feeding, watering, mucking, grooming, exercising, blanketing, spraying, worming, holding for farrier or Vet, administering shots, nursing care, maintenance of tack and burial of dead animals. The existing Tax Law is confusing and open to
2015-S799A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 799--A 2015-2016 Regular Sessions I N S E N A T E (PREFILED) January 7, 2015 ___________ Introduced by Sens. RANZENHOFER, LARKIN, MARCHIONE, SEWARD, YOUNG -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations -- recommit- ted 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 commit- tee AN ACT to amend the tax law, in relation to providing a tax exemption for commercial horse boarding services 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 (kk) to read as follows: (KK) RECEIPTS FROM THE SALE OF COMMERCIAL HORSE BOARDING SERVICES PROVIDED BY A COMMERCIAL HORSE BOARDING OPERATION SHALL BE EXEMPT FROM TAXES IMPOSED UNDER THIS ARTICLE. FOR PURPOSES OF THIS SUBDIVISION: (1) "COMMERCIAL HORSE BOARDING OPERATION" SHALL HAVE THE SAME MEANING AS SUCH TERM HAS IN SUBDIVISION THIRTEEN OF SECTION THREE HUNDRED ONE OF THE AGRICULTURE AND MARKETS LAW; (2) "COMMERCIAL HORSE BOARDING SERVICES" SHALL INCLUDE, BUT NOT BE LIMITED TO, THE FEED AS WELL AS THE ACTS OF FEEDING, WATERING, BOARDING, GROOMING, EXERCISING, NURSING CARE, SPRAYING, WORMING, HOLDING FOR FARRIER OR VETERINARIAN CARE AND CLEANING OF STALLS OF HORSES. S 2. This act shall take effect on the first of April 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. LBD02034-02-6
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