S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1887
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 17, 2019
                                ___________
 
 Introduced  by M. of A. CROUCH, GIGLIO -- 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 45 to read as follows:
   (45)  (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.
                                                            LBD03055-01-9
              

 A. 1887                             2
 
   §  2.  Subdivision  (c)  of  section 1115 of the tax law is amended by
 adding a new paragraph 3 to read as follows:
   (3) ELECTRICITY OF WHATEVER NATURE FOR USE OR CONSUMPTION DIRECTLY AND
 EXCLUSIVELY  IN  THE  OPERATION OF A SKI RESORT 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 January 1, 2020 and shall apply to all
 tax years commencing on or after such effective date.