Senate Bill S3389

2019-2020 Legislative Session

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

download bill text pdf

Sponsored By

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

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions

co-Sponsors

2019-S3389 (ACTIVE) - Details

Current Committee:
Senate Budget And Revenue
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
2015-2016: S799
2017-2018: S2321

2019-S3389 (ACTIVE) - Summary

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

2019-S3389 (ACTIVE) - Sponsor Memo

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



              

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.