Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
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Jan 08, 2020 |
referred to budget and revenue |
Feb 06, 2019 |
referred to budget and revenue |
Senate Bill S3389
2019-2020 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status - In Senate Committee Budget And Revenue 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, IP, RFM) Senate District
(R, C, IP, RFM) Senate District
(R, C, IP) Senate District
2019-S3389 (ACTIVE) - Details
2019-S3389 (ACTIVE) - Sponsor Memo
BILL NUMBER: S3389 SPONSOR: RANZENHOFER 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
2019-S3389 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 3389 2019-2020 Regular Sessions I N S E N A T E February 6, 2019 ___________ Introduced by Sens. RANZENHOFER, SEWARD, YOUNG -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue 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. LBD01612-01-9
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