NY State Senate Bill 2015-S799A

Senate Bill S799A

2015-2016 Legislative Session

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

download bill text pdf

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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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 19, 2016	print number 799a
Jan 19, 2016	amend and recommit to investigations and government operations
Jan 06, 2016	referred to investigations and government operations
May 05, 2015	reported and committed to finance
Jan 07, 2015	referred to investigations and government operations

Votes

- May 5, 2015 - Investigations And Government Operations Committee Vote
  S799A
  
  7
  
  Aye
  
  1
  
  Nay
  
  1
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Investigations And Government Operations Committee Vote: May 5, 2015
      
      aye (7)
      
      Carlucci
      
      Diaz
      
      Golden
      
      Marcellino
      
      Murphy
      
      Nozzolio
      
      O'Mara
      
      nay (1)
      
      Hoylman-Sigal
      
      aye wr (1)
      
      Squadron

Bill Amendments

Original

A (Active)

co-Sponsors

2015-S799 - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S2985
2011-2012: S3193
2013-2014: S1433
2017-2018: S2321
2019-2020: S3389

2015-S799 - Summary

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

2015-S799 - Sponsor Memo

                                BILL NUMBER:S799

TITLE OF BILL:  An act to amend the tax law, in relation to providing
a tax exemption for commercial horse boarding services

SUMMARY OF PROVISIONS:

Section 1 adds a new Subdivision (jj) of Section 1115 of the Tax Law
to exempt all receipts from the sale of horse boarding services
provided by a commercial horse boarding operation for the care,
control and custody of horses.

PURPOSE & JUSTIFICATION:

To clarify the Sales Tax Law to specify that all services provided by
commercial horse boarding operations are exempt from sales tax. 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 farrier 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.

EXISTING LAW:

A sales tax exemption is granted for horse instruction, training and
showing, but care, custody and control of horses is taxable. Services
provided for horses used for pleasure, racing or show are taxable.

PRIOR LEGISLATIVE HISTORY:

2013-14 - S.1433-A - PASSED SENATE
2011/2012 - S.3193-A -- RULES
2010 - S.2985/A.9066 -- INVESTIGATIONS/Ways & Means
2008 - S.2962/A.2429 RULES/Ways & Means
2007 - S.2962/A.2429 -- PASSED SENATE/Ways & Means
2006 - S.6658/A.9770 -- PASSED SENATE/Ways & Means

FISCAL IMPLICATIONS:

To be determined.

EFFECTIVE DATE:

This act shall take effect on April 1st of the year next following
enactment of this legislation, and shall apply to sales made and uses
occurring on or after such date.

2015-S799 - Bill Text download pdf

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

                                   799

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 7, 2015
                               ___________

Introduced by Sens. RANZENHOFER, LARKIN, MARCHIONE, SEWARD -- read twice
  and ordered printed, and when printed to be committed to the Committee
  on Investigations and Government Operations

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 (jj) to read as follows:
  (JJ) 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.
                                                           LBD02034-01-5

co-Sponsors

2015-S799A (ACTIVE) - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S2985
2011-2012: S3193
2013-2014: S1433
2017-2018: S2321
2019-2020: S3389

2015-S799A (ACTIVE) - Summary

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

2015-S799A (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S799A

 TITLE OF BILL :

An act to amend the tax law, in relation to providing a tax exemption
for commercial horse boarding services

 SUMMARY OF PROVISIONS :

Section 1 adds a new Subdivision (kk) of Section 1115 of the Tax Law
to exempt all receipts from the sale of horse boarding services
provided by a commercial horse boarding operation for the care,
control and custody of horses.

 PURPOSE & JUSTIFICATION :

To clarify the Sales Tax Law to specify that all services provided by
commercial horse boarding operations are exempt from sales tax. 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 farrier 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.

 EXISTING LAW :

A sales tax exemption is granted for horse instruction, training and
showing, but care, custody and control of horses is taxable. Services
provided for horses used for pleasure, racing or show are taxable.

 PRIOR LEGISLATIVE HISTORY :

2015 - S.799 -- FINANCE
2013-14 - S.1433-A - FINANCE
2011-2012 - S.3193-A -- RULES
2009-2010 - S.2985/A.9066 -- INVESTIGATIONS/Ways & Means
2008 - S.2962/A.2429 -- RULES/Ways & Means
2007 - S.2962/A.2429 -- PASSED SENATE/Ways & Means
2006 - S.6658/A.9770 -- PASSED SENATE/Ways & Means

 FISCAL IMPLICATIONS :

To be determined.

 EFFECTIVE DATE :
This act shall take effect on the fist of April next succeeding the
date on which it shall have become a law.

2015-S799A (ACTIVE) - Bill Text download pdf

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

                                 799--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 7, 2015
                               ___________

Introduced  by  Sens.  RANZENHOFER,  LARKIN, MARCHIONE, SEWARD, YOUNG --
  read twice and ordered printed, and when printed to  be  committed  to
  the Committee on Investigations and Government Operations -- recommit-
  ted  to  the  Committee on Investigations and Government Operations in
  accordance with Senate Rule 6, sec. 8 --  committee  discharged,  bill
  amended,  ordered reprinted as amended and recommitted to said commit-
  tee

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 (kk) to read as follows:
  (KK)  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.
                                                           LBD02034-02-6

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Senate Bill S799A

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Sponsored By

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

Bill Amendments

co-Sponsors

2015-S799 - Details

2015-S799 - Summary

2015-S799 - Sponsor Memo

2015-S799 - Bill Text download pdf

co-Sponsors

2015-S799A (ACTIVE) - Details

2015-S799A (ACTIVE) - Summary

2015-S799A (ACTIVE) - Sponsor Memo

2015-S799A (ACTIVE) - Bill Text download pdf

Comments