Senate Bill S1017

2023-2024 Legislative Session

Exempts certain property and services used in the cultivation of cannabis for adult-use from sales and compensating use taxes

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

2023-S1017 (ACTIVE) - Details

See Assembly Version of this Bill:
A1232
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2021-2022 Legislative Session:
S8049, A9033

2023-S1017 (ACTIVE) - Summary

Exempts certain property and services used in the cultivation of cannabis for adult-use from sales and compensating use taxes.

2023-S1017 (ACTIVE) - Sponsor Memo

2023-S1017 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1017
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                              January 9, 2023
                                ___________
 
 Introduced  by  Sen.  COONEY -- 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 exempting  certain  property
   and  services  used  in the cultivation of cannabis for adult-use from
   sales and compensating use taxes

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Paragraph 6 of subdivision (a) of section 1115 of the tax
 law, as amended by section 5 of part B of chapter  63  of  the  laws  of
 2000, is amended to read as follows:
   (6)  (A)  Tangible personal property, whether or not incorporated in a
 building or structure, for use or consumption predominantly [either]  in
 the  production  for sale of tangible personal property by farming [or],
 in a commercial horse boarding operation, or [in  both]  IN  THE  CULTI-
 VATION  OF  CANNABIS  FOR  ADULT-USE PURSUANT TO AN ADULT-USE CULTIVATOR
 LICENSE, AN ADULT-USE COOPERATIVE LICENSE, OR  A  MICROBUSINESS  LICENSE
 PURSUANT TO ARTICLE FOUR OF THE CANNABIS LAW.
   (B)  With  respect to the exemption of motor vehicles under this para-
 graph, (i) use of a motor vehicle [either] in the  production  phase  of
 farming [or], in a commercial horse boarding operation, or [in both,] IN
 THE  CULTIVATION  OF  CANNABIS  FOR  ADULT-USE  PURSUANT TO AN ADULT-USE
 CULTIVATOR LICENSE, AN ADULT-USE COOPERATIVE LICENSE, OR A MICROBUSINESS
 LICENSE PURSUANT TO ARTICLE FOUR OF THE CANNABIS LAW shall be defined as
 any use of the motor vehicle on property [either] farmed [or], used in a
 commercial horse boarding operation, or [both] USED IN  THE  CULTIVATION
 OF  CANNABIS  FOR ADULT-USE PURSUANT TO AN ADULT-USE CULTIVATOR LICENSE,
 AN ADULT-USE COOPERATIVE LICENSE, OR A MICROBUSINESS LICENSE PURSUANT TO
 ARTICLE FOUR OF THE CANNABIS LAW, by the motor vehicle purchaser or user
 or in direct and uninterrupted trips between properties farmed  or  used
 in  such  operation[,  or  both,]  OR  CULTIVATION  by the motor vehicle
 purchaser or user, and (ii) "predominantly" shall mean  that  more  than
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02643-01-3

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.