Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
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Jan 06, 2010 |
referred to investigations and government operations |
Mar 09, 2009 |
referred to investigations and government operations |
Senate Bill S2984
2009-2010 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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
Actions
co-Sponsors
(R, C) Senate District
(R) Senate District
(R, C, IP) Senate District
2009-S2984 (ACTIVE) - Details
2009-S2984 (ACTIVE) - Sponsor Memo
BILL NUMBER: S2984 TITLE OF BILL : An act to amend the tax law, in relation to exempting the sale of farrier supplies and services from the sales and use taxes SUMMARY OF PROVISIONS: SECTION 1 adds a new Subdivision (gg) of Section 1115 of the Tax Law to exempt all farrier services from the sales tax. PURPOSE & JUSTIFICATION To clarify the sales tax law to specify that farrier services provided to commercial horse boarding operations are exempt from sales tax. In 2000, sales tax relief was provided to farm-related purchases including commercial horse boarding operations. The existing Tax Law is confusing and open to interpretation as to what services are or are not taxable for horse boarding. Raising of horses is a growing and vital part of agriculture in New York State and removing the sales tax from farrier services will remove any confusion from the law and make New York a more friendly state for the horse business. EXISTING LAW : A sales tax exemption is granted for horse instruction, training and showing, and a tax exemption is given for the horseshoes or nails; but the farrier service of caring for the hooves, preparing and nailing
2009-S2984 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 2984 2009-2010 Regular Sessions I N S E N A T E March 9, 2009 ___________ Introduced by Sens. RANZENHOFER, LARKIN, MAZIARZ, YOUNG -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations 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 (gg) to read as follows: (GG) 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. S 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. LBD07402-01-9
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