Assembly Bill A2523

2011-2012 Legislative Session

Provides for a tax exemption for commercial horse boarding services when provided by a commercial horse boarding operation

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Archive: Last Bill Status - Stricken

  • 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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2011-A2523 (ACTIVE) - Details

See Senate Version of this Bill:
S3193
Law Section:
Tax Law
Laws Affected:
Amd ยง1115, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A9066, S2985
2013-2014: S1433
2015-2016: S799
2017-2018: S2321
2019-2020: S3389

2011-A2523 (ACTIVE) - Summary

Provides for a tax exemption for commercial horse boarding services when provided by a commercial horse boarding operation; defines terms.

2011-A2523 (ACTIVE) - Bill Text download pdf 

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

                                  2523

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            January 19, 2011
                               ___________

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.
                                                           LBD02348-01-1

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