LBD16195-03-0
S. 6947 2
CHAPTER. FOR PURPOSES OF THIS PARAGRAPH, THE TERMS "FARM OPERATION" AND
"COMMERCIAL HORSE BOARDING OPERATION" SHALL HAVE THE SAME MEANINGS AS
SUCH TERMS ARE DEFINED IN SECTION THREE HUNDRED ONE OF THE AGRICULTURE
AND MARKETS LAW.
S 4. Subsection (a) of section 606 of the tax law is amended by adding
a new paragraph 5-a to read as follows:
(5-A) NOTWITHSTANDING ANY OTHER PROVISION OF THIS SUBSECTION, FOR
TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND ELEVEN,
IF THE CREDIT ALLOWED UNDER THIS SUBSECTION IS GREATER THAN THE TAX DUE
IN ANY TAXABLE YEAR FOR A TAXPAYER WHOSE PRIMARY SOURCE OF INCOME IS
DERIVED FORM OPERATING A FARM OPERATION OR COMMERCIAL HORSE BOARDING
OPERATION, SUCH TAXPAYER MAY ELECT TO TREAT THE AMOUNT BY WHICH SUCH
CREDIT EXCEEDS SUCH TAX DUE AS AN OVER-PAYMENT OF TAX TO BE REFUNDED IN
ACCORDANCE WITH THE PROVISION OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
ARTICLE. FOR PURPOSES OF THIS PARAGRAPH, THE TERMS "FARM OPERATION" AND
"COMMERCIAL HORSE BOARDING OPERATION" SHALL HAVE THE SAME MEANINGS AS
SUCH TERMS ARE DEFINED IN SECTION THREE HUNDRED ONE OF THE AGRICULTURE
AND MARKETS LAW.
S 5. Subparagraph (C) of paragraph 1 of subdivision (i) of section
1136 of the tax law, as added by section 1 of subpart G of part V-1 of
chapter 57 of the laws of 2009, is amended to read as follows:
(C) Every wholesaler, as defined by section three of the alcoholic
beverage control law, if it has made a sale of an alcoholic beverage, as
defined by section four hundred twenty of this chapter, without collect-
ing sales or use tax during the period covered by the return, except (i)
a sale to a person that has furnished an exempt organization certificate
to the wholesaler for that sale; or (ii) a sale to another wholesaler
whose license under the alcoholic beverage control law does not allow it
to make retail sales of the alcoholic beverage. For each vendor, opera-
tor, or recipient to whom the wholesaler has made a sale without
collecting sales or compensating use tax, the return must include the
total value of those sales made during the period covered by the return
(excepting the sales described in clauses (i) and (ii) of this subpara-
graph) and the vendor's, operator's or recipient's state liquor authori-
ty license number, along with the information required by paragraph two
of this subdivision. THE PROVISION OF THIS SUBPARAGRAPH SHALL NOT APPLY
TO A FARM WINERY AS DEFINED IN SECTION THREE OF THE ALCOHOLIC BEVERAGE
CONTROL LAW.
S 6. Paragraph 3 of subsection (c) of section 658 of the tax law, as
amended by section 1 of part H-1 of chapter 57 of the laws of 2009, is
amended to read as follows:
(3) Filing fees. (A) Every subchapter K limited liability company,
every limited liability company that is a disregarded entity for federal
income tax purposes, and every partnership which has any income derived
from New York sources, determined in accordance with the applicable
rules of section six hundred thirty-one of this article as in the case
of a nonresident individual, shall, within thirty days after the last
day of the taxable year, make a payment of a filing fee. SUCH DEADLINE
SHALL NOT APPLY TO FARMS, COMMERCIAL HORSE BOARDING OPERATIONS OR AGRI-
CULTURAL SERVICE PROVIDERS SUBJECT TO THE FEE, WHICH SHALL, WITHIN ONE
HUNDRED TWENTY DAYS AFTER THE LAST DAY OF THE TAXABLE YEAR, MAKE PAYMENT
OF ANY REQUIRED FILING FEE. The amount of the filing fee is the amount
set forth in subparagraph (B) of this paragraph. The minimum filing fee
is twenty-five dollars for taxable years beginning in two thousand eight
and thereafter. Limited liability companies that are disregarded enti-
ties for federal income tax purposes must pay a filing fee of twenty-
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five dollars for taxable years beginning on or after January first, two
thousand eight.
(B) The filing fee will be based on the New York source gross income
of the limited liability company or partnership for the taxable year
immediately preceding the taxable year for which the fee is due. If the
limited liability company or partnership does not have any New York
source gross income for the taxable year immediately preceding the taxa-
ble year for which the fee is due, the limited liability company or
partnership shall pay the minimum filing fee. Partnerships, other than
limited liability partnerships under article eight-B of the partnership
law and foreign limited liability partnerships, with less than one
million dollars in New York source gross income are exempt from the
filing fee. New York source gross income is the sum of the partners' or
members' shares of federal gross income from the partnership or limited
liability company derived from or connected with New York sources,
determined in accordance with the provisions of section six hundred
thirty-one of this article as if those provisions and any related
provisions expressly referred to a computation of federal gross income
from New York sources. For this purpose, federal gross income is
computed without any allowance or deduction for cost of goods sold,
EXCEPT THAT FOR COMPANIES ENGAGED PRIMARILY IN FARMING, COMMERCIAL HORSE
BOARDING OR AGRICULTURAL SERVICE PROVIDERS, THE TERM FEDERAL GROSS
INCOME SHALL MEAN NET INCOME AS REPORTED FOR FEDERAL TAX PURPOSES.
The amount of the filing fee for taxable years beginning on or after
January first, two thousand eight will be determined in accordance with
the following table:
If the New York source gross income is: The fee is:
not more than $100,000 $25
more than $100,000 but not over $250,000 $50
more than $250,000 but not over $500,000 $175
more than $500,000 but not over $1,000,000 $500
more than $1,000,000 but not over $5,000,000 $1,500
more than $5,000,000 but not over $25,000,000 $3,000
Over $25,000,000 $4,500
S 7. Subparagraph 4 of paragraph (d) of subdivision 1 of section 210
of the tax law, as added by section 2 of part AA1 of chapter 57 of the
laws of 2008, is amended to read as follows:
(4) Notwithstanding subparagraphs one and two of this paragraph, for
taxable years beginning on or after January first, two thousand eight,
the amount prescribed by this paragraph for New York S corporations will
be determined in accordance with the following table:
If New York receipts are: The fixed dollar minimum tax is:
not more than $100,000 $ 25
more than $100,000 but not over $250,000 $ 50
more than $250,000 but not over $500,000 $ 175
more than $500,000 but not over $1,000,000 $ 300
more than $1,000,000 but not over $5,000,000 $1,000
more than $5,000,000 but not over $25,000,000 $3,000
Over $25,000,000 $4,500
Otherwise the amount prescribed by this paragraph will be determined in
accordance with the following table:
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If New York receipts are: The fixed dollar minimum tax is:
not more than $100,000 $ 25
more than $100,000 but not over $250,000 $ 75
more than $250,000 but not over $500,000 $ 175
more than $500,000 but not over $1,000,000 $ 500
more than $1,000,000 but not over $5,000,000 $1,500
more than $5,000,000 but not over $25,000,000 $3,500
Over $25,000,000 $5,000
For purposes of this paragraph, New York receipts are the receipts
computed in accordance with subparagraph two of paragraph (a) of subdi-
vision three of this section for the taxable year, EXCEPT THAT FOR
CORPORATIONS ENGAGED PRIMARILY IN FARMING, COMMERCIAL HORSE BOARDING OR
PROVIDING AGRICULTURAL SERVICES, THE TERM NEW YORK RECEIPTS SHALL REFER
TO NET FARM INCOME AS REPORTED FOR FEDERAL TAX PURPOSES.
S 8. Subdivision (b) of section 800 of the tax law, as added by
section 1 of part C of chapter 25 of the laws of 2009, is amended to
read as follows:
(b) Employer. Employer means an employer required by section six
hundred seventy-one of this chapter to deduct and withhold tax from
wages, that has a payroll expense in excess of two thousand five hundred
dollars in any calendar quarter; other than
(1) any agency or instrumentality of the United States;
(2) the United Nations; [or]
(3) an interstate agency or public corporation created pursuant to an
agreement or compact with another state or the Dominion of Canada[.];
(4) EMPLOYERS PRIMARILY ENGAGED IN FARMING, COMMERCIAL HORSE BOARDING
OPERATIONS OR PROVIDING AGRICULTURAL SERVICES;
(5) SOIL AND WATER CONSERVATION DISTRICTS AS DEFINED IN SECTION THREE
OF SOIL AND WATER CONSERVATION DISTRICT LAW; OR
(6) COOPERATIVE EXTENSIONS AS LISTED IN SECTION TWO HUNDRED
TWENTY-FOUR OF THE COUNTY LAW.
S 9. Section 499-b of the vehicle and traffic law, as added by section
1 of part B of chapter 25 of the laws of 2009, is amended to read as
follows:
S 499-b. Collection of supplemental fee. All registrants of motor
vehicles who reside in the metropolitan commuter transportation district
shall pay to the commissioner or his or her agent the supplemental
registration fee provided for in this article upon registration or
renewal of motor vehicles subject to registration fees pursuant to the
following sections of this chapter: paragraph a of subdivision six of
section four hundred one; schedules A, B, C, [E,] F (EXCEPT AGRICULTURAL
SPRAYERS), G, I and K of subdivision seven of section four hundred one;
paragraph a of subdivision eight of section four hundred one, EXCEPT
LIVESTOCK TRAILERS; paragraph a of subdivision five of section four
hundred ten; and section four hundred eleven-b.
S 10. Subdivision 3 of section 504 of the tax law, as amended by chap-
ter 194 of the laws of 1963, is amended to read as follows:
3. [Owned and operated] OPERATED by a farmer and used exclusively by
such farmer in transporting his own agricultural commodities and
products, pulpwood or livestock, including the packed, processed, or
manufactured products thereof, that were originally grown or raised on
his farm, lands or orchard, or when used to transport supplies and
equipment to his farm or orchard that are consumed and used thereon or
when operated by a farmer in transporting farm products from a farm
contiguous to his own.
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S 11. Paragraph 1 of schedule E of subdivision 7 of section 401 of the
vehicle and traffic law, as amended by section 9 of part G of chapter 59
of the laws of 2009, is amended to read as follows:
1. For each agricultural truck, the annual fee of two dollars and
[fifty-one cents] ONE CENT for each five hundred pounds maximum gross
weight, or fraction thereof.
S 12. Section 72-0602 of the environmental conservation law is amended
by adding a new subdivision q-1 to read as follows:
Q-1. $25.00 PER ACRE DISTURBED PLUS $25.00 PER FUTURE IMPERVIOUS ACRE
FOR ANY FACILITY THAT IS PART OF A FARM OPERATION AS DEFINED IN SECTION
THREE HUNDRED ONE OF THE AGRICULTURE AND MARKETS LAW, DISCHARGING OR
AUTHORIZED TO DISCHARGE PURSUANT TO A SPDES PERMIT FOR STORMWATER
DISCHARGES FROM CONSTRUCTION ACTIVITY. FOR THE PURPOSES OF THIS SUBDIVI-
SION, ACRES DISTURBED ARE ACRES SUBJECT TO CLEARING, GRADING, OR EXCA-
VATING IN THE CONSTRUCTION AREA SUBJECT TO SPDES PERMITTING AND FUTURE
IMPERVIOUS ACRES ARE ACRES THAT WILL BE NEWLY PAVED WITH AN IMPERVIOUS
SUBSTANCE OR ROOFED DURING CONSTRUCTION;
S 13. Subdivision t of section 72-0602 of the environmental conserva-
tion law, as amended by section 1 of part JJ of chapter 59 of the laws
of 2009, is relettered subdivision u and amended and a new subdivision t
is added to read as follows:
T. $50.00 FOR A WINERY OR DISTILLERY DISCHARGING OR AUTHORIZED TO
DISCHARGE PURSUANT TO A GENERAL PERMIT;
u. $100.00 for any facility, other than a municipal separate storm
sewer as defined by 40 CFR S122.26 (b) (8), discharging or authorized to
discharge pursuant to a general permit unless a specific fee is imposed
pursuant to subdivisions a through [s] T of this section for such
discharge or authorization to discharge.
S 14. This act shall take effect immediately, provided however, that
section two of this act shall take effect on the ninetieth day after it
shall have become a law, provided further that sections three and four
of this act shall apply to any tax year commencing on or after January
1, 2011.