Assembly Bill A1232

2023-2024 Legislative Session

Exempts certain property and services used in the cultivation of cannabis for adult-use from sales and compensating use taxes

download bill text pdf

Sponsored By

Current 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

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2023-A1232 (ACTIVE) - Details

See Senate Version of this Bill:
S1017
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2021-2022 Legislative Session:
A9033, S8049

2023-A1232 (ACTIVE) - Summary

Exempts certain property and services used in the cultivation of cannabis for adult-use from sales and compensating use taxes.

2023-A1232 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1232
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 13, 2023
                                ___________
 
 Introduced  by  M. of A. LUPARDO, STIRPE, DICKENS, WOERNER, FAHY, GIBBS,
   JACOBSON, ZEBROWSKI,  JACKSON  --  Multi-Sponsored  by  --  M.  of  A.
   GUNTHER,  SIMON -- read once and referred to the Committee on Ways and
   Means
 
 AN ACT to amend the tax law, in relation to exempting  certain  property
   and  services  used  in the cultivation of cannabis for adult-use from
   sales and compensating use taxes
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Paragraph 6 of subdivision (a) of section 1115 of the tax
 law, as amended by section 5 of part B of chapter  63  of  the  laws  of
 2000, is amended to read as follows:
   (6)  (A)  Tangible personal property, whether or not incorporated in a
 building or structure, for use or consumption predominantly [either]  in
 the  production  for sale of tangible personal property by farming [or],
 in a commercial horse boarding operation, or [in  both]  IN  THE  CULTI-
 VATION  OF  CANNABIS  FOR  ADULT-USE PURSUANT TO AN ADULT-USE CULTIVATOR
 LICENSE, AN ADULT-USE COOPERATIVE LICENSE, OR  A  MICROBUSINESS  LICENSE
 PURSUANT TO ARTICLE FOUR OF THE CANNABIS LAW.
   (B)  With  respect to the exemption of motor vehicles under this para-
 graph, (i) use of a motor vehicle [either] in the  production  phase  of
 farming [or], in a commercial horse boarding operation, or [in both,] IN
 THE  CULTIVATION  OF  CANNABIS  FOR  ADULT-USE  PURSUANT TO AN ADULT-USE
 CULTIVATOR LICENSE, AN ADULT-USE COOPERATIVE LICENSE, OR A MICROBUSINESS
 LICENSE PURSUANT TO ARTICLE FOUR OF THE CANNABIS LAW shall be defined as
 any use of the motor vehicle on property [either] farmed [or], used in a
 commercial horse boarding operation, or [both] USED IN  THE  CULTIVATION
 OF  CANNABIS  FOR ADULT-USE PURSUANT TO AN ADULT-USE CULTIVATOR LICENSE,
 AN ADULT-USE COOPERATIVE LICENSE, OR A MICROBUSINESS LICENSE PURSUANT TO
 ARTICLE FOUR OF THE CANNABIS LAW, by the motor vehicle purchaser or user
 or in direct and uninterrupted trips between properties farmed  or  used
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02643-01-3
              

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