Assembly Bill A519

2009-2010 Legislative Session

Exempts equipment and energy used to make and groom snow and operate ski lifts at ski areas from sales and compensating use tax

download bill text pdf

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Archive: Last Bill Status - In Assembly 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

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2009-A519 (ACTIVE) - Details

See Senate Version of this Bill:
S836
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd ยง1115, Tax L
Versions Introduced in 2011-2012 Legislative Session:
A869

2009-A519 (ACTIVE) - Summary

Exempts equipment and energy used to make and groom snow and operate ski lifts at ski areas from sales and compensating use tax.

2009-A519 (ACTIVE) - Bill Text download pdf 

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                   519

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 7, 2009
                               ___________

Introduced  by  M.  of A. DESTITO, MORELLE, LATIMER, CANESTRARI, FIELDS,
  GUNTHER, PAULIN, STIRPE, LIFTON, SCHIMMINGER, SCHROEDER -- Multi-Spon-
  sored by -- M. of A.  BACALLES, BALL, BARCLAY, BURLING, CROUCH,  ERRI-
  GO,  ESPAILLAT, FINCH, GIGLIO, GORDON, KOLB, MARKEY, MAYERSOHN, McENE-
  NY, O'MARA, PHEFFER, QUINN, SAYWARD, SCOZZAFAVA, TOWNSEND -- read once
  and referred to the Committee on Ways and Means

AN ACT to amend the tax law, in relation to exempting  energy  efficient
  snow making equipment, ski lift equipment and snow grooming equipment,
  and energy used to make snow from sales and compensating use tax

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subdivision a of section 1115 of the tax law is amended  by
adding a new paragraph 44 to read as follows:
  (44)  ENERGY  EFFICIENT  TANGIBLE PERSONAL PROPERTY OF WHATEVER NATURE
FOR USE OR CONSUMPTION DIRECTLY AND EXCLUSIVELY: (A) IN  THE  PRODUCTION
OF  SNOW;  (B)  IN  THE  UPHILL  TRANSPORTATION OF SKIERS; OR (C) IN THE
GROOMING AND MAINTENANCE OF SNOW BY ANY PERSON ENGAGED IN  THE  BUSINESS
OF OPERATING A RECREATIONAL FACILITY FOR SKIING.
  S  2.  Section 1115 of the tax law is amended by adding a new subdivi-
sion (gg) to read as follows:
  (GG) FUEL, GAS, ELECTRICITY AND REFRIGERATION, AND GAS,  ELECTRIC  AND
REFRIGERATION SERVICE OF WHATEVER NATURE FOR USE OR CONSUMPTION DIRECTLY
AND  EXCLUSIVELY  IN THE PRODUCTION OF SNOW BY ANY PERSON ENGAGED IN THE
BUSINESS OF OPERATING A  RECREATIONAL  FACILITY  FOR  SKIING,  SHALL  BE
EXEMPT  FROM THE TAXES IMPOSED UNDER SUBDIVISIONS (A) AND (B) OF SECTION
ELEVEN HUNDRED FIVE AND THE COMPENSATING USE TAX IMPOSED  UNDER  SECTION
ELEVEN HUNDRED TEN OF THIS ARTICLE.
  S 3. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00318-01-9

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