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 S2985
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, IP) Senate District
(R, C) Senate District
(R) Senate District
(R) Senate District
2009-S2985 (ACTIVE) - Details
- See Assembly Version of this Bill:
- A9066
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd ยง1115, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2011-2012:
S3193, A2523
2013-2014: S1433
2015-2016: S799
2017-2018: S2321
2019-2020: S3389
2009-S2985 (ACTIVE) - Sponsor Memo
BILL NUMBER: S2985 TITLE OF BILL : An act to amend the tax law, in relation to providing a tax exemption for commercial horse boarding services SUMMARY OF PROVISIONS : SECTION 1 adds a new Subdivision (gg) of Section 1115 of the Tax Law to exempt all receipts from the sale of horse boarding services provided by a commercial horse boarding operation for the care, control and custody of horses. PURPOSE & JUSTIFICATION : To clarify the Sales Tax Law to specify that all services provided by 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. Instruction, training and showing of horses is nontaxable, but according to tax regulations, care, custody and control services are taxable. Taxable services currently include feeding, watering, mucking, grooming, exercising, blanketing, spraying, worming, holding for farrier or Vet, administering shots, nursing care, maintenance of tack and burial of dead animals. 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
2009-S2985 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 2985 2009-2010 Regular Sessions I N S E N A T E March 9, 2009 ___________ Introduced by Sens. RANZENHOFER, O. JOHNSON, LARKIN, VOLKER, 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 providing a tax exemption for commercial horse boarding services 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) RECEIPTS FROM THE SALE OF COMMERCIAL HORSE BOARDING SERVICES PROVIDED BY A COMMERCIAL HORSE BOARDING OPERATION SHALL BE EXEMPT FROM TAXES IMPOSED UNDER THIS ARTICLE. FOR PURPOSES OF THIS SUBDIVISION: (1) "COMMERCIAL HORSE BOARDING OPERATION" SHALL HAVE THE SAME MEANING AS SUCH TERM HAS IN SUBDIVISION THIRTEEN OF SECTION THREE HUNDRED ONE OF THE AGRICULTURE AND MARKETS LAW; (2) "COMMERCIAL HORSE BOARDING SERVICES" SHALL INCLUDE, BUT NOT BE LIMITED TO, THE FEED AS WELL AS THE ACTS OF FEEDING, WATERING, BOARDING, GROOMING, EXERCISING, NURSING CARE, SPRAYING, WORMING, HOLDING FOR FARRIER OR VETERINARIAN CARE AND CLEANING OF STALLS OF HORSES. S 2. This act shall take effect on the first of April next succeeding the date on which it shall have become a law. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD07404-01-9
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