Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 03, 2018 |
referred to investigations and government operations |
Jan 13, 2017 |
referred to investigations and government operations |
Senate Bill S2320
2017-2018 Legislative Session
Sponsored By
(R, C, IP) Senate District
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
Actions
co-Sponsors
(R, C) Senate District
(R, C, IP) Senate District
(R, C, IP, RFM) Senate District
(D, IP) Senate District
2017-S2320 (ACTIVE) - Details
2017-S2320 (ACTIVE) - Sponsor Memo
BILL NUMBER: S2320 TITLE OF BILL : An act to amend the tax law, in relation to exempting the sale of farrier supplies and services from the sales and use taxes SUMMARY OF PROVISIONS : Section 1 adds a new Subdivision (11) of Section 1115 of the Tax Law to exempt all farrier services from the sales tax. PURPOSE & JUSTIFICATION : To clarify the sales tax law to specify that farrier services provided to 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. 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 farrier services will remove any confusion from the law and make New York a more friendly state for the horse business. EXISTING LAW :
2017-S2320 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 2320 2017-2018 Regular Sessions I N S E N A T E January 13, 2017 ___________ Introduced by Sens. RANZENHOFER, LARKIN, MARCHIONE, SEWARD, VALESKY, YOUNG -- 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 exempting the sale of farri- er supplies and services from the sales and use taxes 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 (ll) to read as follows: (LL) SERVICES RENDERED BY FARRIER, DEFINED AS A PROFESSIONAL EQUINE HOOFCARE EXPERT AND SHOER OF HORSES, IN THE SHOEING OF A HORSE, INCLUD- ING BUT NOT LIMITED TO, ANY REASONABLE CHARGE IMPOSED BY A FARRIER FOR TRAVEL TO AND FROM A FARM OR FOR RENDERING SUCH SERVICES AT A REMOTE LOCATION ON A FARM, SHALL BE EXEMPT FROM TAXES UNDER THIS ARTICLE. § 2. This act shall take effect on the first of April next succeeding the date on which it shall have become a law and shall apply to sales made and uses occurring on or after such effective date. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD06129-01-7
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