Exempts equipment and energy used to make and groom snow and operate ski lifts at ski areas from sales and compensating use tax.
Sponsor: Destito (MS) / Multi-sponsor(s): Barclay, Burling, Crouch, Finch, Giglio, Kolb, Markey, Mayersohn, McEneny, Pheffer, Sayward / Co-sponsor(s): Morelle, Canestrari, Latimer, Gunther, Paulin, Lifton, Schimminger, Schroeder
Law Section: Tax Law / Law: Amd S1115, Tax L
Sponsor: Destito (MS) / Multi-sponsor(s): Barclay, Burling, Crouch, Finch, Giglio, Kolb, Markey, Mayersohn, McEneny, Pheffer, Sayward / Co-sponsor(s): Morelle, Canestrari, Latimer, Gunther, Paulin, Lifton, Schimminger, Schroeder
Law Section: Tax Law / Law: Amd S1115, Tax L
A869-2011 Actions
- May 11, 2011: enacting clause stricken
- Jan 5, 2011: referred to ways and means
A869-2011 Text
S T A T E O F N E W Y O R K
869 2011-2012 Regular Sessions I N ASSEMBLY (PREFILED)
January 5, 2011
Introduced by M. of A. DESTITO, MORELLE, CANESTRARI, LATIMER, GUNTHER, PAULIN, LIFTON, SCHIMMINGER, SCHROEDER -- Multi-Sponsored by -- M. of A. BARCLAY, BURLING, CROUCH, FINCH, GIGLIO, KOLB, MARKEY, MAYERSOHN, McENENY, PHEFFER, SAYWARD -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to exempting energy efficient snow making equipment, ski lift equipment and snow grooming equipment, and energy used to make snow from 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. Subdivision a of section 1115 of the tax law is amended by adding a new paragraph 44 to read as follows:
(44) ENERGY EFFICIENT TANGIBLE PERSONAL PROPERTY OF WHATEVER NATURE FOR USE OR CONSUMPTION DIRECTLY AND EXCLUSIVELY: (A) IN THE PRODUCTION OF SNOW; (B) IN THE UPHILL TRANSPORTATION OF SKIERS; OR (C) IN THE GROOMING AND MAINTENANCE OF SNOW BY ANY PERSON ENGAGED IN THE BUSINESS OF OPERATING A RECREATIONAL FACILITY FOR SKIING.
S 2.
Section 1115 of the tax law is amended by adding a new subdivi sion (gg) to read as follows:
(GG) FUEL, GAS, ELECTRICITY AND REFRIGERATION, AND GAS, ELECTRIC AND REFRIGERATION SERVICE OF WHATEVER NATURE FOR USE OR CONSUMPTION DIRECTLY AND EXCLUSIVELY IN THE PRODUCTION OF SNOW BY ANY PERSON ENGAGED IN THE BUSINESS OF OPERATING A RECREATIONAL FACILITY FOR SKIING, SHALL BE EXEMPT FROM THE TAXES IMPOSED UNDER SUBDIVISIONS (A) AND (B) OF SECTION ELEVEN HUNDRED FIVE AND THE COMPENSATING USE TAX IMPOSED UNDER SECTION ELEVEN HUNDRED TEN OF THIS ARTICLE.
S 3. This act shall take effect immediately. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD01635-01-1

*By contributing or voting you agree to the Terms of Participation and Privacy Policy and verify you are over 13.
Discuss!
blog comments powered by Disqus