senate Bill S481

2023-2024 Legislative Session

Prevents nonresident race horse owners from avoiding use tax in certain situations; repealer

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Finance Committee

  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

Your Voice

do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
May 23, 2023 reported and committed to finance
Jan 04, 2023 referred to budget and revenue

Votes

view votes

May 23, 2023 - Budget and Revenue committee Vote

S481
4
2
committee
4
Aye
2
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Budget and Revenue committee vote details

Budget and Revenue Committee Vote: May 23, 2023

aye (4)
nay (2)
aye wr (1)

Co-Sponsors

view additional co-sponsors

S481 (ACTIVE) - Details

See Assembly Version of this Bill:
A1438
Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Rpld §1115 sub (a) ¶29, §1118 subs 9 & 10, amd §1118, Tax L
Versions Introduced in 2021-2022 Legislative Session:
S7260, A7745

S481 (ACTIVE) - Summary

Repeals certain provisions relating to use tax exemptions for certain race horses; prevents nonresident race horse owners from avoiding use tax in certain situations.

S481 (ACTIVE) - Sponsor Memo

S481 (ACTIVE) - Bill Text download pdf 

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    481
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                              January 4, 2023
                                ___________
 
 Introduced  by Sens. SALAZAR, BRISPORT, CLEARE, HOYLMAN, JACKSON, KRUEG-
   ER, RIVERA, SEPULVEDA, SKOUFIS -- 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 use tax exemptions for
   certain race horses; and to repeal  certain  provisions  of  such  law
   relating thereto
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph 29 of subdivision (a) of section 1115 of the  tax
 law is REPEALED.
   §  2.  Subdivisions  9  and  10  of  section  1118  of the tax law are
 REPEALED.
   § 3. Paragraph (b) of subdivision 2 of section 1118 of the tax law, as
 added by section 2 of part CC of chapter 59 of  the  laws  of  2017,  is
 amended to read as follows:
   (b) Notwithstanding any provision of this article to the contrary, the
 exclusion  in  paragraph  (a) of this subdivision shall not apply to the
 use within the state of property or a  service  purchased  outside  this
 state  by  a nonresident that is not an individual, unless such nonresi-
 dent has been doing business outside the state for at least  six  months
 prior to the date such nonresident brought such property or service into
 this  state.  FOR PURPOSES OF THIS PARAGRAPH, THE EXCLUSION IN PARAGRAPH
 (A) OF THIS SUBDIVISION SHALL NOT APPLY TO ANY NONRESIDENT THAT  IS  NOT
 AN INDIVIDUAL WHEN THE PROPERTY PURCHASED BY SUCH NONRESIDENT IS A HORSE
 OR  HORSES BROUGHT INTO THE STATE FOR RACING, REGARDLESS OF WHETHER SUCH
 NONRESIDENT HAS BEEN DOING BUSINESS OUTSIDE THE STATE FOR AT  LEAST  SIX
 MONTHS  PRIOR  TO  THE  DATE  SUCH HORSE OR HORSES WERE BROUGHT INTO THE
 STATE FOR RACING.
   § 4. This act shall take effect immediately.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00633-01-3

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.