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

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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2023-S481 (ACTIVE) - Details

See Assembly Version of this Bill:
A1438
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Rpld §1115 sub (a) ¶29, §1118 subs 9 & 10, amd §1118, Tax L
Versions Introduced in Other Legislative Sessions:
2021-2022: S7260, A7745
2025-2026: S157, A3063

2023-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.

2023-S481 (ACTIVE) - Sponsor Memo

2023-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 law is REPEALED.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 REPEALED.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

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