NY State Senate Bill 2015-S6633

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

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Feb 02, 2016	referred to investigations and government operations

co-Sponsors

2015-S6633 (ACTIVE) - Details

See Assembly Version of this Bill:: A9321
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§1115, 1107 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:: 2017-2018: S6258, A4950
2019-2020: S2005, A602
2021-2022: S522, A1200
2023-2024: S401, A756

2015-S6633 (ACTIVE) - Summary

Relates to providing an exemption for drugs and medicines for companion and farm animals.

2015-S6633 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S6633

 TITLE OF BILL :  An act to amend the tax law, in relation to
providing an exemption for drugs and medicines for companion and farm
animals

 PURPOSE :

To provide a state sales and compensating use tax exemption for drugs,
medicine, medical equipment and other supplies used for the care of
either companion animals or farm animals.

 SUMMARY OF PROVISIONS :

Section 1: This section adds drugs, medicine, medical equipment, and
medical supplies used for the care of either companion animals or farm
animals to the list of exemptions from taxes on retail sales and
compensating use tax by adding a new paragraph 3-a to subdivision (a)
of section 1115 of the tax law.

Section 2: Allows a city with a population of one million or more,
subject to the provisions of Section 1107 of the tax, to adopt or
repeal the tax exemption.

Section 3: States that any local law, ordinance, or resolution enacted
by any city, county or school district imposing taxes authorized by

subdivision (a) of section 1210 of the tax law shall omit medicines
intended for use in companion animals and farm animals unless such
city, county, or school district elects otherwise. It also states that
if a city having a population of one million or more passes or repeals
the resolution described in subdivision (q) of section 1210 of the tax
law, it shall be deemed to amend any local law, ordinance, or
resolution enacted by such a city.

Section 4: Provides that, rather than only being able to take effect
on specific dates, a local law, ordinance or resolution providing for
the exemption in paragraph 3-a of subdivision (a) of section 1115 of
the tax law or for the repeal of such an exemption may go into effect
immediately.

Section 5: Amends section 1210 of the tax law by adding a new
subdivision (q) which authorizes a city with a population of one
million or more in which taxes imposed by section 1107 are in effect
to elect to provide the exemption from such taxes as described in
paragraph 3-a of subdivision (a) of section 1115 of the tax law by
enacting a resolution. The form in which the resolution shall be is
established in this section.

Section 6: Authorizes the commissioner of taxation and finance to
implement the provisions of this act.

Section 7: Provides the effective date.

 JUSTIFICATION :

The state of New York provides tax exemptions for medicines and
medical equipment used in the treatment of people, as well as an
exemption for the services rendered by a veterinarian, however the
current law overlooks the occasional necessity for drugs, medicines,
and medical equipment for companion animals and farm animals. Just as
medicine is critical for the health and quality life of people, so too
is it essential for the well-being of animals. An Associated
Press-Petside poll found that half of pet owners in the country
consider their pets to be a full member of the family. For this
reason, the burden for providing medical care to companion animals and
farm animals, which can already be prohibitively expensive, should not
be exacerbated by including a sales tax on the already high costs of
drugs and medicines.

Furthermore, the state of New York recognizes the importance of
farming and helping promote the agriculture industry by omitting taxes
on tangible personal property used for farming. Given that a single
farm can host a great number of animals, it is easy to see how costs
could quickly add up and grow out of control if multiple animals
require medical attention. New York's farmers would greatly benefit by
providing additional relief in the form of this tax exemption on
medicines and medical equipment they require in order to run their
farms and care for their animals.

 LEGISLATIVE HISTORY :

New bill.

 FISCAL IMPLICATIONS :

Relief to the consumer.

 EFFECTIVE DATE :
This act shall take effect on the first day of the sales tax quarterly
period, as described in subdivision (b) of section 1136 of the tax
law, next commencing at least 90 days after this act shall have become
a law and shall apply in accordance with the applicable transitional
provisions of sections 1106 and 1217 of the tax law.

2015-S6633 (ACTIVE) - Bill Text download pdf

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

                                  6633

                            I N  S E N A T E

                            February 2, 2016
                               ___________

Introduced  by  Sen.  SERINO -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to providing an  exemption  for
  drugs and medicines for companion and farm animals

  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 3-a to read as follows:
  (3-A)  DRUGS AND MEDICINES INTENDED FOR USE, INTERNALLY OR EXTERNALLY,
IN THE  CURE,  MITIGATION,  TREATMENT  OR  PREVENTION  OF  ILLNESSES  OR
DISEASES IN COMPANION ANIMALS, AS DEFINED BY SUBDIVISION FIVE OF SECTION
THREE  HUNDRED  FIFTY  OF  THE  AGRICULTURE  AND  MARKETS  LAW, AND FARM
ANIMALS, AS DEFINED BY SUBDIVISION FOUR OF SECTION THREE  HUNDRED  FIFTY
OF  THE AGRICULTURE AND MARKETS LAW, MEDICAL EQUIPMENT (INCLUDING COMPO-
NENT PARTS THEREOF) AND SUPPLIES REQUIRED FOR SUCH USE OR TO CORRECT  OR
ALLEVIATE PHYSICAL INCAPACITY.
  S  2.  Subdivision  (b)  of  section 1107 of the tax law is amended by
adding a new clause 12 to read as follows:
  (12) EXCEPT AS OTHERWISE PROVIDED BY LAW, THE  EXEMPTION  PROVIDED  BY
PARAGRAPH  THREE-A  OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN
OF THIS ARTICLE RELATING TO DRUGS AND  MEDICINES  INTENDED  FOR  USE  IN
COMPANION  ANIMALS  AND  FARM  ANIMALS SHALL BE APPLICABLE PURSUANT TO A
LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED BY  A  CITY  SUBJECT  TO  THE
PROVISIONS  OF  THIS  CLAUSE.  SUCH CITY IS EMPOWERED TO ADOPT OR REPEAL
SUCH A LOCAL LAW, ORDINANCE OR RESOLUTION. SUCH ADOPTION OR REPEAL SHALL
ALSO BE DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE OR  RESOLUTION  ENACTED
BY  SUCH  A CITY IMPOSING TAXES PURSUANT TO THE AUTHORITY OF SUBDIVISION
(A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER.
  S 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended by section 3 of part Z of chapter 59 of the  laws  of  2015,  is
amended to read as follows:
  (1) Either, all of the taxes described in article twenty-eight of this
chapter,  at  the same uniform rate, as to which taxes all provisions of

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

                                                           LBD11897-04-5

S. 6633                             2

the local laws, ordinances or resolutions imposing such taxes  shall  be
identical,  except as to rate and except as otherwise provided, with the
corresponding provisions in such  article  twenty-eight,  including  the
definition  and  exemption  provisions  of  such  article, so far as the
provisions of such article twenty-eight can be made  applicable  to  the
taxes  imposed  by  such  city  or  county and with such limitations and
special provisions as are set forth in this article. The  taxes  author-
ized  under  this  subdivision  may  not  be imposed by a city or county
unless the local law, ordinance or resolution imposes such taxes  so  as
to  include  all  portions  and all types of receipts, charges or rents,
subject to state tax under  sections  eleven  hundred  five  and  eleven
hundred ten of this chapter, except as otherwise provided. (i) Any local
law,  ordinance  or  resolution  enacted  by  any  city of less than one
million or by any county or school district, imposing the taxes  author-
ized by this subdivision, shall, notwithstanding any provision of law to
the  contrary,  exclude from the operation of such local taxes all sales
of tangible personal  property  for  use  or  consumption  directly  and
predominantly  in  the  production  of  tangible personal property, gas,
electricity, refrigeration or steam, for sale, by  manufacturing,  proc-
essing,  generating,  assembly,  refining, mining or extracting; and all
sales of tangible personal property for use or consumption predominantly
either in the production of tangible personal  property,  for  sale,  by
farming  or  in  a commercial horse boarding operation, or in both; and,
unless such city, county or school district elects otherwise, shall omit
the provision for credit or refund contained in clause six  of  subdivi-
sion  (a)  or subdivision (d) of section eleven hundred nineteen of this
chapter. (ii) Any local law, ordinance  or  resolution  enacted  by  any
city,  county  or school district, imposing the taxes authorized by this
subdivision, shall omit the residential solar energy  systems  equipment
and  electricity  exemption  provided for in subdivision (ee) OF SECTION
ELEVEN HUNDRED FIFTEEN OF THIS  CHAPTER,  the  commercial  solar  energy
systems  equipment and electricity exemption provided for in subdivision
(ii) and the clothing and footwear exemption provided for  in  paragraph
thirty  of  subdivision  (a)  of  section eleven hundred fifteen of this
chapter, unless such city, county or school district elects otherwise as
to either such residential solar energy systems equipment and  electric-
ity  exemption, such commercial solar energy systems equipment and elec-
tricity exemption or such clothing and footwear exemption.    ANY  LOCAL
LAW,  ORDINANCE  OR  RESOLUTION  ENACTED  BY  ANY CITY, COUNTY OR SCHOOL
DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS SUBDIVISION, SHALL  OMIT
MEDICINES  INTENDED  FOR  USE  IN  COMPANION  ANIMALS  AND  FARM ANIMALS
EXEMPTION PROVIDED FOR  IN  PARAGRAPH  THREE-A  OF  SUBDIVISION  (A)  OF
SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER, UNLESS SUCH CITY, COUNTY
OR SCHOOL DISTRICT ELECTS OTHERWISE; PROVIDED THAT IF SUCH A CITY HAVING
A  POPULATION  OF ONE MILLION OR MORE ENACTS THE RESOLUTION DESCRIBED IN
SUBDIVISION (Q) OF THIS SECTION OR REPEALS SUCH RESOLUTION, SUCH  RESOL-
UTION  OR  REPEAL SHALL ALSO BE DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE
OR RESOLUTION ENACTED BY SUCH A CITY IMPOSING SUCH TAXES PURSUANT TO THE
AUTHORITY OF THIS SUBDIVISION, WHETHER OR NOT SUCH TAXES  ARE  SUSPENDED
AT  THE TIME SUCH CITY ENACTS ITS RESOLUTION PURSUANT TO SUBDIVISION (Q)
OF THIS SECTION OR AT THE TIME OF ANY SUCH  REPEAL;  PROVIDED,  FURTHER,
THAT  ANY  SUCH  LOCAL  LAW,  ORDINANCE OR RESOLUTION AND SECTION ELEVEN
HUNDRED SEVEN OF THIS CHAPTER, AS DEEMED TO BE AMENDED IN  THE  EVENT  A
CITY OF ONE MILLION OR MORE ENACTS A RESOLUTION PURSUANT TO THE AUTHORI-
TY  OF  SUBDIVISION  (Q)  OF  THIS SECTION, SHALL BE FURTHER AMENDED, AS
PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN OF THIS SUBPART, SO THAT THE

S. 6633                             3

MEDICINES INTENDED  FOR  USE  IN  COMPANION  ANIMALS  AND  FARM  ANIMALS
EXEMPTION  IN  ANY  SUCH  LOCAL  LAW, ORDINANCE OR RESOLUTION OR IN SUCH
SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER IS THE SAME  AS  THE  MEDI-
CINES  INTENDED  FOR  USE IN COMPANION ANIMALS AND FARM ANIMALS IN PARA-
GRAPH THREE-A OF SUBDIVISION (A) OF SECTION ELEVEN  HUNDRED  FIFTEEN  OF
THIS CHAPTER.
  S  4.  Subdivision  (d)  of section 1210 of the tax law, as amended by
section 4-a of part Z of chapter 59 of the laws of 2015, is  amended  to
read as follows:
  (d)  A local law, ordinance or resolution imposing any tax pursuant to
this section, increasing or decreasing the rate of such  tax,  repealing
or  suspending  such tax, exempting from such tax the energy sources and
services described in paragraph three of subdivision (a) or of  subdivi-
sion  (b)  of  this  section or changing the rate of tax imposed on such
energy sources and services  or  providing  for  the  credit  or  refund
described  in  clause  six  of subdivision (a) of section eleven hundred
nineteen of this chapter, or electing or  repealing  the  exemption  for
residential  solar  equipment  and  electricity  in  subdivision (ee) of
section eleven  hundred  fifteen  of  this  [article]  CHAPTER,  or  the
exemption  for commercial solar equipment and electricity in subdivision
(ii) of section eleven hundred fifteen of this [article] CHAPTER must go
into effect only on one of the following dates: March first, June first,
September first or December first; provided, that a local law, ordinance
or resolution providing for the exemption described in paragraph  thirty
of  subdivision (a) of section eleven hundred fifteen of this chapter or
repealing any such exemption or a local  law,  ordinance  or  resolution
providing for a refund or credit described in subdivision (d) of section
eleven  hundred  nineteen of this chapter or repealing such provision so
provided must go into effect only on  March  first;  PROVIDED,  FURTHER,
THAT  A  LOCAL  LAW, ORDINANCE OR RESOLUTION PROVIDING FOR THE EXEMPTION
DESCRIBED IN PARAGRAPH THREE-A OF  SUBDIVISION  (A)  OF  SECTION  ELEVEN
HUNDRED  FIFTEEN  OF  THIS  CHAPTER  OR  REPEALING ANY SUCH EXEMPTION SO
PROVIDED AND A RESOLUTION ENACTED PURSUANT TO THE AUTHORITY OF  SUBDIVI-
SION  (Q)  OF  THIS  SECTION  PROVIDING SUCH EXEMPTION OR REPEALING SUCH
EXEMPTION SO PROVIDED MAY GO INTO EFFECT IMMEDIATELY.    No  such  local
law,  ordinance or resolution shall be effective unless a certified copy
of such law, ordinance or resolution is mailed by registered  or  certi-
fied  mail to the commissioner at the commissioner's office in Albany at
least ninety days prior to the date it is to become effective.  However,
the  commissioner  may  waive  and reduce such ninety-day minimum notice
requirement to a mailing of such certified copy by registered or  certi-
fied  mail  within  a  period of not less than thirty days prior to such
effective date if the commissioner deems such action  to  be  consistent
with  the  commissioner's  duties  under section twelve hundred fifty of
this  article  and  the  commissioner  acts  by  resolution.  Where  the
restriction  provided for in section twelve hundred twenty-three of this
article as to the effective date of a tax  and  the  notice  requirement
provided  for  therein  are  applicable  and  have  not been waived, the
restriction and notice requirement in  section  twelve  hundred  twenty-
three of this article shall also apply.
  S  5.  Section 1210 of the tax law is amended by adding a new subdivi-
sion (q) to read as follows:
  (Q) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL  LAW,  ORDI-
NANCE OR RESOLUTION TO THE CONTRARY:
  (1)  ANY  CITY HAVING A POPULATION OF ONE MILLION OR MORE IN WHICH THE
TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF  THIS  CHAPTER  ARE  IN

S. 6633                             4

EFFECT,  ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY AUTHORIZED
AND EMPOWERED TO ELECT TO PROVIDE THE EXEMPTION FROM SUCH TAXES FOR  THE
SAME  MEDICINES  INTENDED  FOR USE IN COMPANION ANIMALS AND FARM ANIMALS
EXEMPT  FROM  STATE  SALES AND COMPENSATING USE TAXES DESCRIBED IN PARA-
GRAPH THREE-A OF SUBDIVISION (A) OF SECTION ELEVEN  HUNDRED  FIFTEEN  OF
THIS CHAPTER BY ENACTING A RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH
TWO  OF THIS SUBDIVISION; WHEREUPON, UPON COMPLIANCE WITH THE PROVISIONS
OF SUBDIVISIONS (D) AND (E) OF THIS  SECTION,  SUCH  ENACTMENT  OF  SUCH
RESOLUTION  SHALL  BE  DEEMED  TO BE AN AMENDMENT TO SUCH SECTION ELEVEN
HUNDRED SEVEN AND SUCH SECTION ELEVEN HUNDRED SEVEN SHALL BE  DEEMED  TO
INCORPORATE  SUCH  EXEMPTION AS IF IT HAD BEEN DULY ENACTED BY THE STATE
LEGISLATURE AND APPROVED BY THE GOVERNOR.
  (2) THE RESOLUTION DESCRIBED IN  PARAGRAPH  (1)  OF  THIS  SUBDIVISION
SHALL  READ  AS  FOLLOWS:  BE  IT ENACTED BY THE (INSERT PROPER TITLE OF
LOCAL LEGISLATIVE BODY) AS FOLLOWS:
  SECTION ONE.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN  OR
CONTRACTED  TO  BE  GIVEN FOR PURCHASES OF MEDICINES INTENDED FOR USE IN
COMPANION ANIMALS AND FARM ANIMALS EXEMPT FROM STATE SALES  AND  COMPEN-
SATING  USE  TAXES  PURSUANT  TO PARAGRAPH THREE-A OF SUBDIVISION (A) OF
SECTION ELEVEN HUNDRED FIFTEEN OF THE TAX LAW SHALL ALSO BE EXEMPT  FROM
SALES AND COMPENSATING USE TAXES IMPOSED IN THIS JURISDICTION.
  SECTION  TWO. THIS RESOLUTION SHALL TAKE EFFECT, (INSERT THE DATE) AND
SHALL APPLY TO SALES MADE AND USES OCCURRING  ON  AND  AFTER  THAT  DATE
ALTHOUGH MADE OR OCCURRING UNDER A PRIOR CONTRACT.
  S  6. The commissioner of taxation and finance is hereby authorized to
implement the provisions of this act with respect to the elimination  of
the imposition of sales tax, additional taxes, and supplemental taxes on
medicines intended for use in companion animals and farm animals and all
other taxes so addressed by this act.
  S  7.  This  act  shall  take effect on the first day of the sales tax
quarterly period, as described in subdivision (b) of section 1136 of the
tax law, next commencing at least 90 days  after  this  act  shall  have
become  a  law and shall apply in accordance with the applicable transi-
tional provisions of sections 1106 and 1217 of the tax law.

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Senate Bill S6633

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

co-Sponsors

2015-S6633 (ACTIVE) - Details

2015-S6633 (ACTIVE) - Summary

2015-S6633 (ACTIVE) - Sponsor Memo

2015-S6633 (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S6633

Share this bill

Sponsored By

Susan Serino

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

co-Sponsors

Phil Boyle

2015-S6633 (ACTIVE) - Details

2015-S6633 (ACTIVE) - Summary

2015-S6633 (ACTIVE) - Sponsor Memo

2015-S6633 (ACTIVE) - Bill Text download pdf

Comments