Exempts domestic and imported animals harvested at a game hunting preserve from the sales and compensating use tax.

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A2112A-2011 Actions

• Jan 27, 2012: print number 2112a
• Jan 27, 2012: amend and recommit to ways and means
• Jan 4, 2012: referred to ways and means
• Jan 13, 2011: referred to ways and means

A2112A-2011 Text

                      S T A T E   O F   N E W   Y O R K
  ________________________________________________________________________

                                   2112--A

                         2011-2012 Regular Sessions

                            I N  ASSEMBLY

                              January 13, 2011
                                 ___________

  Introduced  by  M. of A. MAGEE, CROUCH -- Multi-Sponsored by -- M. of A.
    BOYLAND -- read once and referred to the Committee on Ways  and  Means
    --  recommitted  to the Committee on Ways and Means in accordance with
    Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered
    reprinted as amended and recommitted to said committee

  AN ACT to amend the tax law,  in  relation  to  exempting  domestic  and
    imported  game  animals  harvested at a game hunting preserve from the
    sales and compensating use tax

    THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
  BLY, DO ENACT AS FOLLOWS:


    Section  1.  Paragraph 1 of subdivision (a) of section 1115 of the tax
  law, as amended by section 1 of part O of chapter  63  of  the  laws  of
  2000, is amended to read as follows:

    (1)  Food,  food products, beverages, dietary foods and health supple-
  ments, sold for human  consumption  but  not  including  (i)  candy  and
  confectionery, (ii) fruit drinks which contain less than seventy percent
  of  natural  fruit juice, (iii) soft drinks, sodas and beverages such as
  are ordinarily dispensed at soda fountains or  in  connection  therewith
  (other than coffee, tea and cocoa) and (iv) beer, wine or other alcohol-
  ic  beverages,  all  of  which  shall be subject to the retail sales and
  compensating use taxes, whether or not the item is sold in liquid  form.
  The  food  and  drink excluded from the exemption provided by this para-
  graph under subparagraphs (i), (ii) and (iii) of this paragraph shall be
  exempt under this paragraph when sold for  seventy-five  cents  or  less
  through  any  vending  machine  activated  by the use of coin, currency,
  credit card or debit card. With the exception of the provision  in  this
  paragraph  providing for an exemption for certain food or drink sold for
  seventy-five cents or less  through  vending  machines,  nothing  herein
  shall be construed as exempting food or drink from the tax imposed under
  subdivision  (d)  of  section  eleven hundred five OF THIS ARTICLE.  FOR
  PURPOSES OF  THIS  PARAGRAPH,  DOMESTIC  AND  IMPORT  ED  ANIMALS,  WHEN

   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD03438-05-2

 A. 2112--A                          2

  HARVESTED  AT  A GAME HUNTING PRESERVE, SHALL BE CONSIDERED FOOD OR FOOD
  PRODUCTS SOLD FOR HUMAN CONSUMPTION.
    S  2.  This  act  shall  take  effect  on  the first of September next
  succeeding the date on which it shall have become a law, and shall apply
  to sales made, services rendered and uses occurring on  and  after  such
  date.