Exempts receipts from the services provided by a farrier in shoeing a horse including reasonable fees for travel and shoeing a horse in a remote location on a farm.

---

S1432-2013 Actions

• May 21, 2013: REPORTED AND COMMITTED TO FINANCE
• Jan 9, 2013: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

S1432-2013 Meetings

Investigations and Government Operations: May 21, 2013

S1432-2013 Votes

S1432-2013 Memo

BILL NUMBER:S1432

TITLE OF BILL:
An act
to amend the tax law, in relation to exempting the
sale of farrier
supplies and services from the sales and use taxes

SUMMARY OF PROVISIONS:
Section 1 adds a new Subdivision (ii) of
Section 1115 of the Tax Law to exempt all farrier services from the
sales tax.

PURPOSE & JUSTIFICATION:
To clarify the sales tax law to specify that
farrier services provided to commercial horse boarding operations are
exempt from sales tax.

In 2000, sales tax reliefwas provided to farm-related purchases
including commercial horse boarding operations. The existing Tax Law
is confusing and open to interpretation as to what services are or
are not taxable for horse boarding. Raising of horses is a growing
and vital part of agriculture in New York State and removing the
sales tax from farrier services will remove any confusion from the
law and make New York a more friendly state for the horse business.

EXISTING LAW:
A sales tax exemption is granted for horse instruction,
training and showing, and a tax exemption is given for the horseshoes
or nails; but the farrier service of caring for the hooves, preparing
and nailing shoes, is taxable.

PRIOR LEGISLATIVE HISTORY:
2011-12 - S.3194 -- FINANCE/PASSED SENATE
2009-10 - S.2984 -- INVESTIGATIONS
2008    - S.2329/A.2391 -- RULES/Ways & Means
2007    - S.2329/A.2391 -- PASSED SENATE/Ways & Means
2006    - S.3927-A/A.3071A -- PASSED SENATE/Ways & Means
2005    - S.3927/A.3071A -- INVESTIGATIONS/Ways & Means
2003/04 - S.6530/A.10996  -- PASSED SENATE/Ways & Means

FISCAL IMPLICATIONS:
To be determined

EFFECTIVE DATE:
This act shall take effect April 1 of the year next succeeding date of
enactment and shall apply to sales made and uses occurring on or after
such date.

S1432-2013 Text

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

                                    1432

                         2013-2014 Regular Sessions

                              I N  SENATE

                                 (PREFILED)

                               January 9, 2013
                                 ___________

  Introduced  by  Sens.  RANZENHOFER,  LARKIN,  MAZIARZ  -- read twice and
    ordered printed, and when printed to be committed to the Committee  on
    Investigations and Government Operations

  AN ACT to amend the tax law, in relation to exempting the sale of farri-
    er supplies and services from the sales and use taxes

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


    Section 1. Section 1115 of the tax law is  amended  by  adding  a  new
  subdivision (ii) to read as follows:

    (II)  SERVICES  RENDERED  BY FARRIER, DEFINED AS A PROFESSIONAL EQUINE
  HOOFCARE EXPERT AND SHOER OF HORSES, IN THE SHOEING OF A HORSE,  INCLUD-
  ING  BUT  NOT LIMITED TO, ANY REASONABLE CHARGE IMPOSED BY A FARRIER FOR
  TRAVEL TO AND FROM A FARM OR FOR RENDERING SUCH  SERVICES  AT  A  REMOTE
  LOCATION ON A FARM, SHALL BE EXEMPT FROM TAXES UNDER THIS ARTICLE.
    S  2. This act shall take effect on the first of April next succeeding
  the date on which it shall have become a law and shall  apply  to  sales
  made and uses occurring on or after such effective date.





   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD04845-01-3