Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 03, 2018 |
referred to investigations and government operations |
Jan 04, 2017 |
referred to investigations and government operations |
Senate Bill S452
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
2017-S452 (ACTIVE) - Details
- See Assembly Version of this Bill:
- A4623
- 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:
S2417, A5852
2011-2012: S835, A2112
2013-2014: S2085, A5220
2015-2016: S2076, A1188
2019-2020: S930
2017-S452 (ACTIVE) - Sponsor Memo
BILL NUMBER: S452 TITLE OF BILL : An act to amend the tax law, in relation to exempting domestic and imported game animals harvested at a game hunting preserve from the sales and compensating use tax PURPOSE : This bill exempts domestic and imported animals harvested at a game hunting preserve from the sales and compensating use tax. SUMMARY OF PROVISIONS : Section 1115 of the Tax Law is amended to include domestic and imported animals when harvested at a game hunting preserve as food or food products sold for human consumption. JUSTIFICATION : This legislation exempts deer meat harvested for human consumption on a gaming preserve from state sales and compensating use tax. When a deer is harvested on a hunting preserve in New York State, sales tax is levied on the cost of the animal taken despite the fact that the venison is being processed for human consumption straightaway. This bill corrects the discrepancy in the state tax law between venison and other meats (i.e. beef, etc.) which constitute food for human
2017-S452 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 452 2017-2018 Regular Sessions I N S E N A T E (PREFILED) January 4, 2017 ___________ Introduced by Sen. YOUNG -- 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 exempting domestic and imported game animals harvested at a game hunting preserve from the sales and compensating use tax THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Paragraph 1 of subdivision (a) of section 1115 of the tax law, as amended by section 1 of part II of chapter 59 of the laws of 2014, is amended to read as follows: (1) Food, food products, beverages, dietary foods and health supple- ments, sold for human consumption but not including (i) candy and confectionery, (ii) fruit drinks which contain less than seventy percent of natural fruit juice, (iii) soft drinks, sodas and beverages such as are ordinarily dispensed at soda fountains or in connection therewith (other than coffee, tea and cocoa) and (iv) beer, wine or other alcohol- ic beverages, all of which shall be subject to the retail sales and compensating use taxes, whether or not the item is sold in liquid form. The food and drink excluded from the exemption provided by this para- graph under subparagraphs (i), (ii) and (iii) of this paragraph shall be exempt under this paragraph when sold for one dollar and fifty cents or less through any vending machine activated by the use of coin, currency, credit card or debit card. With the exception of the provision in this paragraph providing for an exemption for certain food or drink sold for one dollar and fifty cents or less through vending machines, nothing herein shall be construed as exempting food or drink from the tax imposed under subdivision (d) of section eleven hundred five of this article. FOR PURPOSES OF THIS PARAGRAPH, DOMESTIC AND IMPORTED ANIMALS, EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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