Senate Bill S4481

2019-2020 Legislative Session

Exempts receipts from the services provided by a farrier in shoeing a horse

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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

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2019-S4481 (ACTIVE) - Details

See Assembly Version of this Bill:
A7551
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S2984
2011-2012: S3194
2013-2014: S1432
2015-2016: S800
2017-2018: S2320
2021-2022: A4740
2023-2024: A3663
2025-2026: A2169

2019-S4481 (ACTIVE) - Summary

Exempts receipts from the services provided by a farrier in shoeing a horse including reasonable fees for travel and shoeing a horse in a remote location on a farm.

2019-S4481 (ACTIVE) - Sponsor Memo

2019-S4481 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4481
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                              March 13, 2019
                                ___________
 
 Introduced by Sens. RANZENHOFER, SEWARD -- read twice and ordered print-
   ed,  and  when  printed to be committed to the Committee on Budget and
   Revenue
 
 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.
                                                            LBD01610-01-9

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