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Senate Bill S1017

2023-2024 Legislative Session

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

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

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2023-S1017 (ACTIVE) - Details

See Assembly Version of this Bill:
A1232
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2021-2022: S8049, A9033
2025-2026: S3141, A4783

2023-S1017 (ACTIVE) - Summary

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

2023-S1017 (ACTIVE) - Sponsor Memo

2023-S1017 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1017
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                              January 9, 2023
                                ___________
 
 Introduced  by  Sen.  COONEY -- 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 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
 in  such  operation[,  or  both,]  OR  CULTIVATION  by the motor vehicle
 purchaser or user, and (ii) "predominantly" shall mean  that  more  than
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02643-01-3

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