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Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
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| Jan 06, 2010 |
referred to ways and means |
| Jul 10, 2009 |
referred to ways and means |
Assembly Bill A9066
2009-2010 Legislative Session
Sponsored By
HOYT
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
Actions
2009-A9066 (ACTIVE) - Details
2009-A9066 (ACTIVE) - Sponsor Memo
BILL NUMBER:A9066
TITLE OF BILL: An act to amend the tax law, in relation to providing
a tax exemption for commercial horse boarding services
PURPOSE OR GENERAL IDEA OF BILL: To clarify the Sales Tax Law to
specify that all services provided by commercial horse boarding
operations are exempt from sales tax
SUMMARY OF SPECIFIC PROVISIONS: Section 1 adds a new Subdivision (ff)
of Section 1115 of the Tax Law to exempt all receipts from the sale of
horse boarding operations from sales tax.
JUSTIFICATION: 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 father 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 in New York State and removing the sales tax from all
aspects of horse boarding will remove any confusion from the law and
make New York a more friendly state for the horse business.
2009-A9066 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
9066
2009-2010 Regular Sessions
I N A S S E M B L Y
July 10, 2009
___________
Introduced by M. of A. HOYT -- read once and referred to the Committee
on Ways and Means
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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