Bill S1432A-2013

Exempts receipts from the services provided by a farrier in shoeing a horse

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.

Details

Actions

  • Jan 15, 2014: PRINT NUMBER 1432A
  • Jan 15, 2014: AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • Jan 8, 2014: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • May 21, 2013: REPORTED AND COMMITTED TO FINANCE
  • Jan 9, 2013: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Memo

BILL NUMBER:S1432A

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 (jj) 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 relief was 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.3071-A -- PASSED SENATE/Ways & Means 2005 - S.3927/A.3071-A - 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.


Text

STATE OF NEW YORK ________________________________________________________________________ 1432--A 2013-2014 Regular Sessions IN SENATE (PREFILED) January 9, 2013 ___________
Introduced by Sens. RANZENHOFER, LARKIN, MAZIARZ, YOUNG -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations -- recommitted to the Committee on Investigations and Government Operations in accordance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee 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 (jj) to read as follows: (JJ) 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.

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