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Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
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| Jan 03, 2018 |
referred to investigations and government operations |
| Jan 13, 2017 |
referred to investigations and government operations |
Senate Bill S2321
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
(R, C, IP) Senate District
2017-S2321 (ACTIVE) - Details
2017-S2321 (ACTIVE) - Sponsor Memo
BILL NUMBER: S2321
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 (11) 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
2017-S2321 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
2321
2017-2018 Regular Sessions
I N S E N A T E
January 13, 2017
___________
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
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 (ll) to read as follows:
(LL) 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.
§ 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.
LBD06128-01-7
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