Senate Bill S1414

2023-2024 Legislative Session

Exempts animal boarding from sales and 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

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2023-S1414 (ACTIVE) - Details

See Assembly Version of this Bill:
A1547
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2021-2022 Legislative Session:
S6786, A6585

2023-S1414 (ACTIVE) - Summary

Exempts services provided to board an animal when rendered by a veterinarian licensed and registered as required by the education law or by a commercial horse boarding operation from sales and use taxes.

2023-S1414 (ACTIVE) - Sponsor Memo

2023-S1414 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1414
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 11, 2023
                                ___________
 
 Introduced  by  Sen. HINCHEY -- 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  animal  boarding
   from sales and use taxes
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph 1 of subdivision (f) of section 1115 of  the  tax
 law,  as  amended  by  section  1 of part W of chapter 59 of the laws of
 2018, is amended to read as follows:
   (1) Services rendered by a veterinarian  licensed  and  registered  as
 required  by  the education law which constitute the practice of veteri-
 nary medicine as defined in  said  law,  including  hospitalization  for
 [which no separate boarding charge is made], shall not be subject to tax
 under paragraph [(3)] THREE of subdivision (c) of section eleven hundred
 five,  but  the exemption allowed by this subdivision shall not apply to
 other services provided by a veterinarian to  pets  and  other  animals,
 including,  but not limited to, [boarding,] grooming and clipping. Arti-
 cles of tangible personal property  designed  for  use  in  some  manner
 relating to domestic animals or poultry, when sold by such a veterinari-
 an,  shall not be subject to tax under subdivision (a) of section eleven
 hundred five or under section eleven hundred ten. However, the  sale  of
 any  such articles of tangible personal property to a veterinarian shall
 not be deemed a sale for resale within the meaning  of  paragraph  [(4)]
 FOUR  of  subdivision (b) of section eleven hundred one and shall not be
 exempt from retail sales tax.
   § 2. Section 1115 of the tax law is amended by adding a  new  subdivi-
 sion (f-1) to read as follows:
   (F-1)  SERVICES PROVIDED TO BOARD AN ANIMAL WHEN RENDERED BY A VETERI-
 NARIAN LICENSED AND REGISTERED AS REQUIRED BY THE EDUCATION LAW OR BY  A
 COMMERCIAL  HORSE BOARDING OPERATION SHALL BE EXEMPT FROM TAX UNDER THIS
 ARTICLE.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05044-01-3

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