S T A T E O F N E W Y O R K
________________________________________________________________________
3663
2023-2024 Regular Sessions
I N A S S E M B L Y
February 3, 2023
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Introduced by M. of A. MANKTELOW, BRABENEC, DeSTEFANO, MORINELLO,
SAYEGH, HAWLEY, J. M. GIGLIO, MILLER, BYRNES, ANGELINO -- read once
and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to exempting the sale of farri-
er supplies and services from the sales and use taxes
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) SERVICES RENDERED BY FARRIER, DEFINED AS A PROFESSIONAL EQUINE
HOOFCARE EXPERT AND SHOER OF HORSES, IN THE SHOEING OF A HORSE, INCLUD-
ING BUT NOT LIMITED TO, ANY REASONABLE CHARGE IMPOSED BY A FARRIER FOR
TRAVEL TO AND FROM A FARM OR FOR RENDERING SUCH SERVICES AT A REMOTE
LOCATION ON A FARM, SHALL BE EXEMPT FROM TAXES UNDER THIS ARTICLE.
§ 2. This act shall take effect on the first of April next succeeding
the date on which it shall have become a law and shall apply to sales
made and uses occurring on or after such effective date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04590-01-3