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Assembly Bill A6622A

2017-2018 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 - In Assembly Committee

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Bill Amendments

co-Sponsors

multi-Sponsors

2017-A6622 - Details

See Senate Version of this Bill:
S2645
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A9991, S6266
2013-2014: A2145, S3281
2015-2016: A7012, S1683
2019-2020: S1964

2017-A6622 - Summary

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

2017-A6622 - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6622
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 10, 2017
                                ___________
 
 Introduced  by M. of A. SCHIMMINGER, GOODELL -- Multi-Sponsored by -- M.
   of A. DiPIETRO -- read once and referred to the Committee on Ways  and
   Means
 
 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.
   §  2.  Section 1115 of the tax law is amended by adding a new subdivi-
 sion (ll) to read as follows:
   (LL) 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.
   §  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.
                                                            LBD00299-01-7

co-Sponsors

multi-Sponsors

2017-A6622A (ACTIVE) - Details

See Senate Version of this Bill:
S2645
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A9991, S6266
2013-2014: A2145, S3281
2015-2016: A7012, S1683
2019-2020: S1964

2017-A6622A (ACTIVE) - Summary

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

2017-A6622A (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6622--A
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 10, 2017
                                ___________
 
 Introduced  by M. of A. SCHIMMINGER, GOODELL -- Multi-Sponsored by -- M.
   of A. DiPIETRO -- read once and referred to the Committee on Ways  and
   Means  --  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 45 to read as follows:
   (45) 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.
   § 2. Section 1115 of the tax law is amended by adding a  new  subdivi-
 sion (ll) to read as follows:
   (LL)  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.
   § 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.
                                                            LBD00299-03-7

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