S T A T E O F N E W Y O R K
________________________________________________________________________
2169
2025-2026 Regular Sessions
I N A S S E M B L Y
January 15, 2025
___________
Introduced by M. of A. MANKTELOW, BRABENEC, ANGELINO, DeSTEFANO, HAWLEY,
MILLER, MORINELLO, SAYEGH -- 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 (mm) to read as follows:
(MM) 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.
LBD03684-01-5