Assembly Bill A4977

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4977
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 10, 2025
                                ___________
 
 Introduced by M. of A. BUTTENSCHON, WOERNER, BENDETT, MILLER, LUPARDO --
   read once and referred to the Committee on Ways and Means
 
 AN  ACT  to  amend the tax law, in relation to exempting animal boarding
   from sales and use taxes
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Paragraph 1 of subdivision (f) of section 1115 of the tax
 law, as amended by section 1 of part W of chapter  59  of  the  laws  of
 2018, is amended to read as follows:
   (1)  Services  rendered  by  a veterinarian licensed and registered as
 required by the education law which constitute the practice  of  veteri-
 nary  medicine  as  defined  in  said law, including hospitalization for
 [which no separate boarding charge is made], shall not be subject to tax
 under paragraph [(3)] THREE of subdivision (c) of section eleven hundred
 five, but the exemption allowed by this subdivision shall not  apply  to
 other  services  provided  by  a veterinarian to pets and other animals,
 including, but not limited to, [boarding,] grooming and clipping.  Arti-
 cles  of  tangible  personal  property  designed  for use in some manner
 relating to domestic animals or poultry, when sold by such a veterinari-
 an, shall not be subject to tax under subdivision (a) of section  eleven
 hundred  five  or under section eleven hundred ten. However, the sale of
 any such articles of tangible personal property to a veterinarian  shall
 not  be  deemed  a sale for resale within the meaning of paragraph [(4)]
 FOUR of subdivision (b) of section eleven hundred one and shall  not  be
 exempt from retail sales tax.
   §  2.  Section 1115 of the tax law is amended by adding a new subdivi-
 sion (f-1) to read as follows:
   (F-1) SERVICES PROVIDED TO BOARD AN ANIMAL WHEN RENDERED BY A  VETERI-
 NARIAN  LICENSED AND REGISTERED AS REQUIRED BY THE EDUCATION LAW OR BY A
 COMMERCIAL HORSE BOARDING OPERATION SHALL BE EXEMPT FROM TAX UNDER  THIS
 ARTICLE.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09065-01-5
              

 A. 4977                             2
 
   §  3. This act shall take effect on the first of January next succeed-
 ing the date on which it shall have become a  law  and  shall  apply  to
 sales  and  use  taxes imposed in tax years commencing on and after such
 effective date. Effective immediately, the  addition,  amendment  and/or
 repeal  of  any  rule  or regulation necessary for the implementation of
 this act on its effective date are authorized to be made  and  completed
 on or before such effective date.