Assembly Bill A1438

2023-2024 Legislative Session

Prevents nonresident race horse owners from avoiding use tax in certain situations; repealer

download bill text pdf

Sponsored By

Current Bill Status - In Assembly 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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2023-A1438 (ACTIVE) - Details

See Senate Version of this Bill:
S481
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Rpld §1115 sub (a) ¶29, §1118 subs 9 & 10, amd §1118, Tax L
Versions Introduced in Other Legislative Sessions:
2021-2022: A7745, S7260
2025-2026: S157

2023-A1438 (ACTIVE) - Summary

Repeals certain provisions relating to use tax exemptions for certain race horses; prevents nonresident race horse owners from avoiding use tax in certain situations.

2023-A1438 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1438
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 17, 2023
                                ___________
 
 Introduced  by  M.  of  A.  L. ROSENTHAL,  SIMON,  KIM, BURGOS, MAMDANI,
   SEAWRIGHT, GLICK, FORREST, GALLAGHER, GONZALEZ-ROJAS, KELLES, REYES --
   read once and referred to the Committee on Ways and Means
 
 AN ACT to amend the tax law, in  relation  to  use  tax  exemptions  for
   certain  race  horses;  and  to  repeal certain provisions of such law
   relating thereto
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Paragraph 29 of subdivision (a) of section 1115 of the tax
 law is REPEALED.
   § 2. Subdivisions 9 and  10  of  section  1118  of  the  tax  law  are
 REPEALED.
   § 3. Paragraph (b) of subdivision 2 of section 1118 of the tax law, as
 added  by  section  2  of  part CC of chapter 59 of the laws of 2017, is
 amended to read as follows:
   (b) Notwithstanding any provision of this article to the contrary, the
 exclusion in paragraph (a) of this subdivision shall not  apply  to  the
 use  within  the  state  of property or a service purchased outside this
 state by a nonresident that is not an individual, unless  such  nonresi-
 dent  has  been doing business outside the state for at least six months
 prior to the date such nonresident brought such property or service into
 this state.  FOR PURPOSES OF THIS PARAGRAPH, THE EXCLUSION IN  PARAGRAPH
 (A)  OF  THIS SUBDIVISION SHALL NOT APPLY TO ANY NONRESIDENT THAT IS NOT
 AN INDIVIDUAL WHEN THE PROPERTY PURCHASED BY SUCH NONRESIDENT IS A HORSE
 OR HORSES BROUGHT INTO THE STATE FOR RACING, REGARDLESS OF WHETHER  SUCH
 NONRESIDENT  HAS  BEEN DOING BUSINESS OUTSIDE THE STATE FOR AT LEAST SIX
 MONTHS PRIOR TO THE DATE SUCH HORSE OR  HORSES  WERE  BROUGHT  INTO  THE
 STATE FOR RACING.
   § 4. This act shall take effect immediately.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00633-01-3

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