NY State Senate Bill 2019-S3389

Senate Bill S3389

2019-2020 Legislative Session

Provides for a tax exemption for commercial horse boarding services when provided by a commercial horse boarding operation

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Archive: Last Bill Status - In Senate Committee Budget And Revenue 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

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2020	referred to budget and revenue
Feb 06, 2019	referred to budget and revenue

co-Sponsors

2019-S3389 (ACTIVE) - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S2985
2011-2012: S3193
2013-2014: S1433
2015-2016: S799
2017-2018: S2321

2019-S3389 (ACTIVE) - Summary

Provides for a tax exemption for commercial horse boarding services when provided by a commercial horse boarding operation; defines terms.

2019-S3389 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S3389

SPONSOR: RANZENHOFER
 
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 (11) 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 in New York State and removing the sales tax from
all aspects of horse boarding 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, but care, custody and control of horses is taxable. Services
provided for horses used for pleasure, racing or show are taxable.

 
PRIOR LEGISLATIVE HISTORY:

2017-18 - S.2321 -- INVESTIGATIONS
2015-16 - S.799-A -- INVESTIGATIONS
2013-14 - S.1433-A - FINANCE
2011-2012 - S.3193-A -- RULES
2009-2010 - S.2985/A.9066 -- INVESTIGATIONS/Ways & Means
2008 - S.2962/A.2429 -- RULES/Ways & Means
2007 - S.2962/A.2429 -- PASSED SENATE/Ways & Means
2006 - S.6658/A.9770 -- PASSED SENATE/Ways & Means

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect on the fist of April next succeeding the date
on which it shall have become a law.

2019-S3389 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3389
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             February 6, 2019
                                ___________
 
 Introduced by Sens. RANZENHOFER, SEWARD, YOUNG -- read twice and ordered
   printed,  and  when printed to be committed to the Committee on Budget
   and Revenue
 
 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 (ll) to read as follows:
   (LL)  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.
   § 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.
                                                            LBD01612-01-9

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Senate Bill S3389

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Sponsored By

Michael H. Ranzenhofer