NY State Senate Bill 2015-S4761A

Senate Bill S4761A

2015-2016 Legislative Session

Enacts the New York state sportsmen's weekend act and creates a limited exemption of the sale of certain firearms, ammunition, archery equipment and hunting supplies from state sales and compensating use taxes

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Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Feb 11, 2016	print number 4761b
Feb 11, 2016	amend and recommit to investigations and government operations
Jan 06, 2016	referred to investigations and government operations
Apr 27, 2015	print number 4761a
Apr 27, 2015	amend (t) and recommit to investigations and government operations
Apr 15, 2015	referred to investigations and government operations

Bill Amendments

Original

B (Active)

2015-S4761 - Details

See Assembly Version of this Bill:: A8061
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§1115, 1107 & 1210, Tax L
Versions Introduced in 2017-2018 Legislative Session:: S807, A4129

2015-S4761 - Summary

2015-S4761 - Sponsor Memo

                                BILL NUMBER:S4761

TITLE OF BILL:

An act to amend the tax law, in relation to creating a limited
exemption of the sale of certain firearms, ammunition, archery
equipment and hunting supplies from state sales and compensating use
taxes and granting municipalities the option to grant such limited
exemption

SUMMARY OF SPECIFIC PROVISIONS:

Subdivision (a) of section 1115 of the Tax Law is amended by adding a
new paragraphs 44, to exempt firearms, ammunition, archery equipments
and hunting supplies from sales and use taxes during the three day
period each year, commencing on the third Friday of August and ending
on the following Monday.

Section 2, 3, 4 and 5 amend the tax law to provide a local option.

Section 6 sets the effect date.

JUSTIFICATION:

This legislation will provide sales tax relief to hunters and outdoor
sportsmen, while promoting tourism and economic activity throughout

our State

Nearly 700,000 New Yorkers and over 50,000 nonresidents hunt in the
Empire State. Hunting and fishing activities throughout New York
generate hundreds of millions of dollars in economic revenue
throughout the State. With the crucial need for job creation, tourism
and economic development, I believe passing this legislation would
promote all these areas of interest. Tourism is an economic driver in
itself. The 750,000 sportsmen that hunt in New York each year provide
tax revenue to the State and Local areas that they travel to each
year. This increased tax revenue is gained through, hotel/motel
occupancy taxes, motor fuel taxes, toll costs, licensing fees, and
additional sales tax revenue.

According to the New York State Department of Environmental
Conservation, the hunting, fishing and trapping community in New York
State is the only interest group that funds the management of the
resources that are important to them. Hunting, fishing and trapping
license sales (1.5 million per year) generate approximately $47
million dollars per year that is deposited into the Conservation Fund.
Those funds leverage millions more in federal aid as a direct result
of the license sale revenue. This doesn't even include the estimated
$2 billion generated to the state economy on a yearly basis by
residents and visitors coming to New York to hunt, fish and trap.

According to the International Association of Fish and Wildlife
Agencies, a 2001 study shows New York ranks number 4 in the Top Ten
States Ranked by Annual Hunting-Related Retail Sales, bringing in over
$891 million annually in residential retail sales and $47 million from
non residents.


In 2011, the National Shooting Sports Foundation and the Association
of Fish and Wildlife Agencies came out with another study which
claimed $2,252,489,306 in retail sales of all hunting activities.

The shooting sports are so much more than simply pulling a trigger or
releasing a bowstring. They represent financial opportunity for every
community. Each purchase made by sportsmen sets off a chain reaction
of economic benefits. The significant retail sales mentioned before
only focuses on the direct retail sales of hunting equipment, not the
additional sales that come as a ripple effect.

The Opening Day of Hunting Season varies year-to-year and
region-to-region, usually beginning in late fall, after September 1st.
By setting the dates to begin the last weekend in August, you allow
hunters the ability to purchase they're hunting supplies right before
the start of the new season.

PRIOR LEGISLATIVE HISTORY:

New Bill.

FISCAL IMPLICATIONS:

To be determined.

EFFECTIVE DATE:

This act shall take effect on the first day of a sales tax quarterly
period, as described in subdivision (b) of section 1136 of the Tax
Law, beginning at least 90 days after the date this act shall have
become a law and shall apply in accordance with the applicable
transitional provisions of section 1106 and 1217 of the tax law;
provided, further, that the commissioner of taxation and finance shall
be authorized on and after the date this act shall have become a law
to adopt and amend any rules or regulations necessary to implement
this act on its effective date.

2015-S4761 - Bill Text download pdf

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

                                  4761

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                             April 15, 2015
                               ___________

Introduced  by  Sen.  FUNKE  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to creating a limited exemption
  of the sale of certain firearms,  ammunition,  archery  equipment  and
  hunting  supplies  from  state  sales  and  compensating use taxes and
  granting municipalities the option to grant such limited exemption

  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) FIREARMS, AMMUNITION,  ARCHERY  EQUIPMENT  AND  HUNTING  SUPPLIES
DURING  THE THREE-DAY PERIOD EACH YEAR COMMENCING ON THE THIRD FRIDAY OF
AUGUST, AND ENDING ON THE FOLLOWING MONDAY. FOR PURPOSES OF  THIS  PARA-
GRAPH  FIREARMS  SHALL  MEAN ANY PISTOL, REVOLVER, RIFLE OR SHOTGUN USED
FOR THE PREDOMINANT USE OF HUNTING, AS DETERMINED BY THE COMMISSIONER OF
THE DEPARTMENT  OF  ENVIRONMENTAL  CONSERVATION.    AMMUNITION,  ARCHERY
EQUIPMENT  AND  HUNTING SUPPLIES SHALL MEAN ANY CROSSBOWS, LONG BOWS AND
THEIR RESPECTIVE SUPPLIES USED FOR THE PREDOMINANT USE  OF  HUNTING,  AS
DETERMINED  BY  THE  COMMISSIONER  OF  THE  DEPARTMENT  OF ENVIRONMENTAL
CONSERVATION. THIS PARAGRAPH SHALL ONLY APPLY TO PISTOLS OR REVOLVERS ON
THE CONDITION THAT THE PURCHASING INDIVIDUAL HAS  OBTAINED  THE  LICENSE
REQUIRED  TO  PURCHASE SUCH A FIREARM, PURSUANT TO SECTION 400.00 OF THE
PENAL LAW, PRIOR TO THE THREE-DAY PERIOD PROVIDED IN THIS PARAGRAPH.
  S 2. Subdivision (b) of section 1107 of the  tax  law  is  amended  by
adding a new clause 12 to read as follows:
  (12)  EXCEPT  AS OTHERWISE PROVIDED BY LAW, THE EXEMPTION ON FIREARMS,
AMMUNITION, ARCHERY EQUIPMENT AND HUNTING SUPPLIES DURING THE  THREE-DAY
PERIOD  EACH YEAR COMMENCING ON THE THIRD FRIDAY OF AUGUST AND ENDING ON
THE FOLLOWING MONDAY, PROVIDED IN PARAGRAPH  FORTY-FOUR  OF  SUBDIVISION
(A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE, SHALL BE APPLICA-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10447-01-5

S. 4761                             2

BLE  PURSUANT  TO A LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED BY A CITY
SUBJECT TO THE PROVISIONS OF THIS SECTION.   SUCH CITY IS  EMPOWERED  TO
ADOPT OR REPEAL SUCH A LOCAL LAW, ORDINANCE OR RESOLUTION. SUCH ADOPTION
OR  REPEAL  SHALL  ALSO  BE  DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE OR
RESOLUTION ENACTED BY SUCH A CITY IMPOSING TAXES PURSUANT TO THE AUTHOR-
ITY OF SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER.
  S 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended by chapter 13 of the  laws  of  2013,  is  amended  to  read  as
follows:
  (1) Either, all of the taxes described in article twenty-eight of this
chapter,  at  the same uniform rate, as to which taxes all provisions of
the local laws, ordinances or resolutions imposing such taxes  shall  be
identical,  except as to rate and except as otherwise provided, with the
corresponding provisions in such  article  twenty-eight,  including  the
definition  and  exemption  provisions  of  such  article, so far as the
provisions of such article twenty-eight can be made  applicable  to  the
taxes  imposed  by  such  city  or  county and with such limitations and
special provisions as are set forth in this article. The  taxes  author-
ized  under  this  subdivision  may  not  be imposed by a city or county
unless the local law, ordinance or resolution imposes such taxes  so  as
to  include  all  portions  and all types of receipts, charges or rents,
subject to state tax under  sections  eleven  hundred  five  and  eleven
hundred ten of this chapter, except as otherwise provided. (i) Any local
law,  ordinance  or  resolution  enacted  by  any  city of less than one
million or by any county or school district, imposing the taxes  author-
ized by this subdivision, shall, notwithstanding any provision of law to
the  contrary,  exclude from the operation of such local taxes all sales
of tangible personal  property  for  use  or  consumption  directly  and
predominantly  in  the  production  of  tangible personal property, gas,
electricity, refrigeration or steam, for sale, by  manufacturing,  proc-
essing,  generating,  assembly,  refining, mining or extracting; and all
sales of tangible personal property for use or consumption predominantly
either in the production of tangible personal  property,  for  sale,  by
farming  or  in  a commercial horse boarding operation, or in both; and,
unless such city, county or school district elects otherwise, shall omit
the provision for credit or refund contained in clause six  of  subdivi-
sion  (a)  or subdivision (d) of section eleven hundred nineteen of this
chapter. (ii) Any local law, ordinance  or  resolution  enacted  by  any
city,  county  or school district, imposing the taxes authorized by this
subdivision, shall omit the residential solar energy  systems  equipment
exemption  provided for in subdivision (ee), the commercial solar energy
systems equipment exemption provided for in  subdivision  (ii)  and  the
clothing  and  footwear  exemption  provided  for in paragraph thirty of
subdivision (a) of section  eleven  hundred  fifteen  of  this  chapter,
unless  such  city,  county  or  school  district elects otherwise as to
either such residential solar energy systems equipment  exemption,  such
commercial solar energy systems equipment exemption or such clothing and
footwear exemption. (III) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED
BY ANY CITY, COUNTY OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY
THIS SUBDIVISION, SHALL OMIT THE FIREARMS, AMMUNITION, ARCHERY EQUIPMENT
AND  HUNTING  SUPPLIES  EXEMPTION  DURING THE THREE-DAY PERIOD EACH YEAR
COMMENCING ON THE THIRD FRIDAY OF AUGUST, AND ENDING  ON  THE  FOLLOWING
MONDAY,  AS  PROVIDED  FOR IN PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF
SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER, UNLESS SUCH CITY, COUNTY
OF SCHOOL DISTRICT ELECTS OTHERWISE; PROVIDED THAT IF SUCH A CITY HAVING
A POPULATION OF ONE MILLION OR MORE ENACTS THE RESOLUTION  DESCRIBED  IN

S. 4761                             3

SUBDIVISION  (Q) OF THIS SECTION OR REPEALS SUCH RESOLUTION, SUCH REPEAL
OR RESOLUTION SHALL ALSO BE DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE  OR
RESOLUTION  ENACTED  BY  SUCH  A  CITY IMPOSING SUCH TAX PURSUANT TO THE
AUTHORITY  OF  THIS SUBDIVISION, WHETHER OR NOT SUCH TAXES ARE SUSPENDED
AT THE TIME SUCH CITY ENACTS ITS RESOLUTION PURSUANT TO SUBDIVISION  (Q)
OF THIS SECTION OR AT THE TIME OF ANY SUCH REPEAL; PROVIDED FURTHER THAT
ANY  SUCH  LOCAL LAW, ORDINANCE OR RESOLUTION AND SECTION ELEVEN HUNDRED
SEVEN OF THIS CHAPTER, AS DEEMED TO BE AMENDED IN THE EVENT  A  CITY  OF
ONE  MILLION  OR  MORE  ENACTS A RESOLUTION PURSUANT TO THE AUTHORITY OF
SUBDIVISION (Q) OF THIS SECTION, SHALL BE FURTHER AMENDED,  AS  PROVIDED
IN  SECTION  TWELVE  HUNDRED  EIGHTEEN  OF  THIS  SUBPART,  SO  THAT THE
FIREARMS, AMMUNITION, ARCHERY EQUIPMENT AND HUNTING  SUPPLIES  EXEMPTION
DURING  THE THREE-DAY PERIOD EACH YEAR COMMENCING ON THE THIRD FRIDAY OF
AUGUST, AND ENDING ON THE FOLLOWING MONDAY, IN ANY SUCH LOCAL LAW, ORDI-
NANCE OR RESOLUTION OR IN SUCH SECTION  ELEVEN  HUNDRED  SEVEN  OF  THIS
CHAPTER IS THE SAME AS THE STATE FIREARMS, AMMUNITION, ARCHERY EQUIPMENT
AND  HUNTING  SUPPLIES  EXEMPTION  DURING THE THREE-DAY PERIOD EACH YEAR
COMMENCING ON THE THIRD FRIDAY OF AUGUST, AND ENDING  ON  THE  FOLLOWING
MONDAY,  IN  PARAGRAPH  FORTY-FOUR  OF SUBDIVISION (A) OF SECTION ELEVEN
HUNDRED FIFTEEN OF THIS CHAPTER.
  S 4. Subdivision (d) of section 1210 of the tax  law,  as  amended  by
section  37 of part S-1 of chapter 57 of the laws of 2009, is amended to
read as follows:
  (d) A local law, ordinance or resolution imposing any tax pursuant  to
this  section,  increasing or decreasing the rate of such tax, repealing
or suspending such tax, exempting from such tax the energy  sources  and
services  described in paragraph three of subdivision (a) or of subdivi-
sion (b) of this section or changing the rate of  tax  imposed  on  such
energy  sources  and  services  or  providing  for  the credit or refund
described in clause six of subdivision (a)  of  section  eleven  hundred
nineteen  of this chapter must go into effect only on one of the follow-
ing dates: March first, June first, September first or  December  first;
provided,  that  a  local law, ordinance or resolution providing for the
exemption described in paragraph thirty of subdivision  (a)  of  section
eleven  hundred  fifteen of this chapter or repealing any such exemption
or a local law, ordinance or resolution providing for a refund or credit
described in subdivision (d) of section eleven hundred nineteen of  this
chapter or repealing such provision so provided must go into effect only
on  March  first; PROVIDED FURTHER THAT A LOCAL LAW, ORDINANCE OR RESOL-
UTION PROVIDING FOR THE EXEMPTION DESCRIBED IN PARAGRAPH  FORTY-FOUR  OF
SUBDIVISION  (A)  OF  SECTION  ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER OR
REPEALING ANY SUCH EXEMPTION SO PROVIDED AND A RESOLUTION ENACTED PURSU-
ANT TO THE AUTHORITY OF SUBDIVISION (Q) OF THIS  SECTION  PROVIDED  SUCH
EXEMPTION  OR  REPEALING  SUCH  EXEMPTION SO PROVIDED MAY GO INTO EFFECT
IMMEDIATELY.  No such local law, ordinance or resolution shall be effec-
tive unless a certified copy of such law,  ordinance  or  resolution  is
mailed  by  registered  or  certified  mail  to  the commissioner at the
commissioner's office in Albany at least ninety days prior to  the  date
it  is  to  become  effective.  However,  the commissioner may waive and
reduce such ninety-day minimum notice requirement to a mailing  of  such
certified  copy  by  registered or certified mail within a period of not
less than thirty days prior to such effective date if  the  commissioner
deems  such action to be consistent with the commissioner's duties under
section twelve hundred fifty of this article and the  commissioner  acts
by  resolution.  Where  the  restriction  provided for in section twelve
hundred twenty-three of this article as to the effective date of  a  tax

S. 4761                             4

and  the notice requirement provided for therein are applicable and have
not been waived, the  restriction  and  notice  requirement  in  section
twelve hundred twenty-three of this article shall also apply.
  S  5.  Section 1210 of the tax law is amended by adding a new subdivi-
sion (q) to read as follows:
  (Q) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL  LAW,  ORDI-
NANCE OR RESOLUTION TO THE CONTRARY:
  (1)  ANY  CITY HAVING A POPULATION OF ONE MILLION OR MORE IN WHICH THE
TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF  THIS  CHAPTER  ARE  IN
EFFECT,  ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY AUTHORIZED
AND EMPOWERED TO ELECT TO PROVIDE THE SAME EXEMPTION FROM SUCH TAXES  AS
THE   FIREARMS,  AMMUNITION,  ARCHERY  EQUIPMENT  AND  HUNTING  SUPPLIES
EXEMPTION DURING A THREE-DAY PERIOD EACH YEAR COMMENCING  ON  THE  THIRD
FRIDAY  OF  AUGUST, AND ENDING ON THE FOLLOWING MONDAY, FROM STATE SALES
AND COMPENSATING USE TAXES DESCRIBED IN PARAGRAPH FORTY-FOUR OF SUBDIVI-
SION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER BY ENACTING A
RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH TWO OF  THIS  SUBDIVISION;
WHEREUPON,  UPON  COMPLIANCE WITH THE PROVISIONS OF SUBDIVISIONS (D) AND
(E) OF THIS SECTION, SUCH ENACTMENT OF SUCH RESOLUTION SHALL  BE  DEEMED
TO BE AN AMENDMENT TO SUCH SECTION ELEVEN HUNDRED SEVEN AND SUCH SECTION
ELEVEN HUNDRED SEVEN SHALL BE DEEMED TO INCORPORATE SUCH EXEMPTION AS IF
IT  HAD  BEEN  DULY ENACTED BY THE STATE LEGISLATURE AND APPROVED BY THE
GOVERNOR.
  (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER  TITLE  OF
LOCAL LEGISLATIVE BODY) AS FOLLOWS:
  SECTION   1.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN  OR
CONTRACTED TO BE GIVEN FOR PURCHASES OF  FIREARMS,  AMMUNITION,  ARCHERY
EQUIPMENT  AND HUNTING SUPPLIES EXEMPT FROM STATE SALES AND COMPENSATING
USE TAXES DURING A THREE-DAY PERIOD EACH YEAR COMMENCING  ON  THE  THIRD
FRIDAY  OF  AUGUST AND ENDING ON THE FOLLOWING MONDAY, PURSUANT TO PARA-
GRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF
THE TAX LAW SHALL ALSO BE EXEMPT FROM SALES AND COMPENSATING  USE  TAXES
IMPOSED IN THIS JURISDICTION.
  SECTION  2.  THIS  RESOLUTION SHALL TAKE EFFECT, (INSERT THE DATE) AND
SHALL APPLY TO SALES MADE AND USES OCCURRING  ON  AND  AFTER  THAT  DATE
ALTHOUGH MADE OR OCCURRING UNDER A PRIOR CONTRACT.
  S  6.  This  act  shall  take effect on the first day of the sales tax
quarterly period, as described in subdivision (b) of section 1136 of the
tax law, beginning at least 90 days after the date this act  shall  have
become  a  law and shall apply in accordance with the applicable transi-
tional provisions of section 1106 and 1217 of  the  tax  law;  provided,
further,  that the commissioner of taxation and finance shall be author-
ized on and after the date this act shall have become a law to adopt and
amend any rules or regulations necessary to implement this  act  on  its
effective date.

2015-S4761A - Details

See Assembly Version of this Bill:: A8061
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§1115, 1107 & 1210, Tax L
Versions Introduced in 2017-2018 Legislative Session:: S807, A4129

2015-S4761A - Summary

2015-S4761A - Sponsor Memo

                                BILL NUMBER:S4761A

TITLE OF BILL:  An act to amend the tax law, in relation to enacting
the "New York state sportsmen's weekend act" and creating a limited
exemption of the sale of certain firearms, ammunition, archery
equipment and hunting supplies from state sales and compensating use
taxes and granting municipalities the option to grant such limited
exemption

SUMMARY OF BILL:  This bill creates the New York State Sportsmen's
Weekend Act.

Subdivision (a) of section 1115 of the Tax Law is amended by adding a
new paragraphs 44, to exempt firearms, ammunition, archery equipments
and hunting supplies from sales and use taxes during the three day
period each year, commencing on the third Friday of August and ending
on the following Monday.

A local option is provided.

JUSTIFICATION:  This legislation will provide sales tax relief to
hunters and outdoor sportsmen, while promoting tourism and economic
activity throughout our State.

Nearly 700,000 New Yorkers and over 50,000 nonresidents hunt in the
Empire State, Hunting and fishing activities throughout New York

generate hundreds of millions of dollars in economic revenue
throughout the State. With the crucial need for job creation, tourism
and economic development, I believe passing this legislation would
promote all these areas of interest. Tourism is an economic driver in
itself. The 750,000 sportsmen that hunt in New York each year provide
tax revenue to the State and Local areas that they travel to each
year. This increased tax revenue is gained through, hotel/motel
occupancy taxes, motor fuel taxes, toll costs, licensing fees, and
additional sales tax revenue.

According to the New York State Department of Environmental
Conservation, the hunting, fishing and trapping community in New York
State is the only interest group that funds the management of the
resources that are important to them. Hunting, fishing and trapping
license sales (1.5 million per year) generate approximately $47
million dollars per year that is deposited into the Conservation Fund.
Those funds leverage millions more in federal aid as a direct result
of the license sale revenue. This doesn't even include the estimated
$2 billion generated to the state economy on a yearly basis by
residents and visitors coming to New York to hunt, fish and trap.

According to the International Association of Fish and Wildlife
Agencies, a 2001 study shows New York ranks number 4 in the Top Ten
States Ranked by Annual Hunting-Related Retail Sales, bringing in over
$891 million annually in residential retail sales and $47 million from
non residents.

In 2011, the National Shooting Sports Foundation and the Association
of Fish and Wildlife Agencies came out with another study which
claimed $2,252,489,306 in retail sales of all hunting activities.


The shooting sports are so much more than simply pulling a trigger or
releasing a bowstring. They represent financial opportunity for every
community. Each purchase made by sportsmen sets off a chain reaction
of economic benefits. The significant retail sales mentioned before
only focuses on the direct retail sales of hunting equipment, not the
additional sales that come as a ripple effect.

The Opening Day of Hunting Season varies year-to-year and
region-to-region, usually beginning in late fall, after September 1St.
By setting the dates to begin the last weekend in August, you allow
hunters the ability to purchase they're hunting supplies right before
the start of the new season.

PRIOR LEGISLATIVE HISTORY: New Bill.

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE:  This act shall take effect on the first day of a
sales tax quarterly period, as described in subdivision (b) of section
1136 of the Tax Law, beginning at least 90 days after the date this
act shall have become a law and shall apply in accordance with the
applicable transitional provisions of section 1106 and 1217 of the tax
law; provided, further, that the commissioner of taxation and finance
shall be authorized on and after the date this act shall have become a
law to adopt and amend any rules or regulations necessary to implement
this act on its effective date.

2015-S4761A - Bill Text download pdf

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

                                 4761--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                             April 15, 2015
                               ___________

Introduced  by  Sen.  FUNKE  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  committee  discharged,  bill  amended,   ordered
  reprinted as amended and recommitted to said committee

AN ACT to amend the tax law, in relation to enacting the "New York state
  sportsmen's  weekend act" and creating a limited exemption of the sale
  of  certain  firearms,  ammunition,  archery  equipment  and   hunting
  supplies  from  state  sales  and  compensating use taxes and granting
  municipalities the option to grant such limited exemption

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

  Section  1.  This act shall be known and may be cited as the "New York
state sportsmen's weekend act".
  S 2. Subdivision (a) of section 1115 of the  tax  law  is  amended  by
adding a new paragraph 44 to read as follows:
  (44)  FIREARMS,  AMMUNITION,  ARCHERY  EQUIPMENT  AND HUNTING SUPPLIES
DURING THE THREE-DAY PERIOD EACH YEAR COMMENCING ON THE THIRD FRIDAY  OF
AUGUST,  AND  ENDING ON THE FOLLOWING MONDAY. FOR PURPOSES OF THIS PARA-
GRAPH FIREARMS SHALL MEAN ANY PISTOL, REVOLVER, RIFLE  OR  SHOTGUN  USED
FOR THE PREDOMINANT USE OF HUNTING, AS DETERMINED BY THE COMMISSIONER OF
THE  DEPARTMENT  OF  ENVIRONMENTAL  CONSERVATION.    AMMUNITION, ARCHERY
EQUIPMENT AND HUNTING SUPPLIES SHALL MEAN ANY CROSSBOWS, LONG  BOWS  AND
THEIR  RESPECTIVE  SUPPLIES  USED FOR THE PREDOMINANT USE OF HUNTING, AS
DETERMINED BY  THE  COMMISSIONER  OF  THE  DEPARTMENT  OF  ENVIRONMENTAL
CONSERVATION. THIS PARAGRAPH SHALL ONLY APPLY TO PISTOLS OR REVOLVERS ON
THE  CONDITION  THAT  THE PURCHASING INDIVIDUAL HAS OBTAINED THE LICENSE
REQUIRED TO PURCHASE SUCH A FIREARM, PURSUANT TO SECTION 400.00  OF  THE
PENAL LAW, PRIOR TO THE THREE-DAY PERIOD PROVIDED IN THIS PARAGRAPH.
  S  3.  Subdivision  (b)  of  section 1107 of the tax law is amended by
adding a new clause 12 to read as follows:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10447-02-5

S. 4761--A                          2

  (12) EXCEPT AS OTHERWISE PROVIDED BY LAW, THE EXEMPTION  ON  FIREARMS,
AMMUNITION,  ARCHERY EQUIPMENT AND HUNTING SUPPLIES DURING THE THREE-DAY
PERIOD EACH YEAR COMMENCING ON THE THIRD FRIDAY OF AUGUST AND ENDING  ON
THE  FOLLOWING  MONDAY,  PROVIDED IN PARAGRAPH FORTY-FOUR OF SUBDIVISION
(A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE, SHALL BE APPLICA-
BLE  PURSUANT  TO A LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED BY A CITY
SUBJECT TO THE PROVISIONS OF THIS SECTION.   SUCH CITY IS  EMPOWERED  TO
ADOPT OR REPEAL SUCH A LOCAL LAW, ORDINANCE OR RESOLUTION. SUCH ADOPTION
OR  REPEAL  SHALL  ALSO  BE  DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE OR
RESOLUTION ENACTED BY SUCH A CITY IMPOSING TAXES PURSUANT TO THE AUTHOR-
ITY OF SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER.
  S 4. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended by chapter 13 of the  laws  of  2013,  is  amended  to  read  as
follows:
  (1) Either, all of the taxes described in article twenty-eight of this
chapter,  at  the same uniform rate, as to which taxes all provisions of
the local laws, ordinances or resolutions imposing such taxes  shall  be
identical,  except as to rate and except as otherwise provided, with the
corresponding provisions in such  article  twenty-eight,  including  the
definition  and  exemption  provisions  of  such  article, so far as the
provisions of such article twenty-eight can be made  applicable  to  the
taxes  imposed  by  such  city  or  county and with such limitations and
special provisions as are set forth in this article. The  taxes  author-
ized  under  this  subdivision  may  not  be imposed by a city or county
unless the local law, ordinance or resolution imposes such taxes  so  as
to  include  all  portions  and all types of receipts, charges or rents,
subject to state tax under  sections  eleven  hundred  five  and  eleven
hundred ten of this chapter, except as otherwise provided. (i) Any local
law,  ordinance  or  resolution  enacted  by  any  city of less than one
million or by any county or school district, imposing the taxes  author-
ized by this subdivision, shall, notwithstanding any provision of law to
the  contrary,  exclude from the operation of such local taxes all sales
of tangible personal  property  for  use  or  consumption  directly  and
predominantly  in  the  production  of  tangible personal property, gas,
electricity, refrigeration or steam, for sale, by  manufacturing,  proc-
essing,  generating,  assembly,  refining, mining or extracting; and all
sales of tangible personal property for use or consumption predominantly
either in the production of tangible personal  property,  for  sale,  by
farming  or  in  a commercial horse boarding operation, or in both; and,
unless such city, county or school district elects otherwise, shall omit
the provision for credit or refund contained in clause six  of  subdivi-
sion  (a)  or subdivision (d) of section eleven hundred nineteen of this
chapter. (ii) Any local law, ordinance  or  resolution  enacted  by  any
city,  county  or school district, imposing the taxes authorized by this
subdivision, shall omit the residential solar energy  systems  equipment
exemption  provided for in subdivision (ee), the commercial solar energy
systems equipment exemption provided for in  subdivision  (ii)  and  the
clothing  and  footwear  exemption  provided  for in paragraph thirty of
subdivision (a) of section  eleven  hundred  fifteen  of  this  chapter,
unless  such  city,  county  or  school  district elects otherwise as to
either such residential solar energy systems equipment  exemption,  such
commercial solar energy systems equipment exemption or such clothing and
footwear exemption. (III) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED
BY ANY CITY, COUNTY OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY
THIS SUBDIVISION, SHALL OMIT THE FIREARMS, AMMUNITION, ARCHERY EQUIPMENT
AND  HUNTING  SUPPLIES  EXEMPTION  DURING THE THREE-DAY PERIOD EACH YEAR

S. 4761--A                          3

COMMENCING ON THE THIRD FRIDAY OF AUGUST, AND ENDING  ON  THE  FOLLOWING
MONDAY,  AS  PROVIDED  FOR IN PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF
SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER, UNLESS SUCH CITY, COUNTY
OF SCHOOL DISTRICT ELECTS OTHERWISE; PROVIDED THAT IF SUCH A CITY HAVING
A  POPULATION  OF ONE MILLION OR MORE ENACTS THE RESOLUTION DESCRIBED IN
SUBDIVISION (Q) OF THIS SECTION OR REPEALS SUCH RESOLUTION, SUCH  REPEAL
OR  RESOLUTION SHALL ALSO BE DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE OR
RESOLUTION ENACTED BY SUCH A CITY IMPOSING  SUCH  TAX  PURSUANT  TO  THE
AUTHORITY  OF  THIS SUBDIVISION, WHETHER OR NOT SUCH TAXES ARE SUSPENDED
AT THE TIME SUCH CITY ENACTS ITS RESOLUTION PURSUANT TO SUBDIVISION  (Q)
OF THIS SECTION OR AT THE TIME OF ANY SUCH REPEAL; PROVIDED FURTHER THAT
ANY  SUCH  LOCAL LAW, ORDINANCE OR RESOLUTION AND SECTION ELEVEN HUNDRED
SEVEN OF THIS CHAPTER, AS DEEMED TO BE AMENDED IN THE EVENT  A  CITY  OF
ONE  MILLION  OR  MORE  ENACTS A RESOLUTION PURSUANT TO THE AUTHORITY OF
SUBDIVISION (Q) OF THIS SECTION, SHALL BE FURTHER AMENDED,  AS  PROVIDED
IN  SECTION  TWELVE  HUNDRED  EIGHTEEN  OF  THIS  SUBPART,  SO  THAT THE
FIREARMS, AMMUNITION, ARCHERY EQUIPMENT AND HUNTING  SUPPLIES  EXEMPTION
DURING  THE THREE-DAY PERIOD EACH YEAR COMMENCING ON THE THIRD FRIDAY OF
AUGUST, AND ENDING ON THE FOLLOWING MONDAY, IN ANY SUCH LOCAL LAW, ORDI-
NANCE OR RESOLUTION OR IN SUCH SECTION  ELEVEN  HUNDRED  SEVEN  OF  THIS
CHAPTER IS THE SAME AS THE STATE FIREARMS, AMMUNITION, ARCHERY EQUIPMENT
AND  HUNTING  SUPPLIES  EXEMPTION  DURING THE THREE-DAY PERIOD EACH YEAR
COMMENCING ON THE THIRD FRIDAY OF AUGUST, AND ENDING  ON  THE  FOLLOWING
MONDAY,  IN  PARAGRAPH  FORTY-FOUR  OF SUBDIVISION (A) OF SECTION ELEVEN
HUNDRED FIFTEEN OF THIS CHAPTER.
  S 5. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended by section 3 of part Z of chapter 59 of the  laws  of  2015,  is
amended to read as follows:
  (1) Either, all of the taxes described in article twenty-eight of this
chapter,  at  the same uniform rate, as to which taxes all provisions of
the local laws, ordinances or resolutions imposing such taxes  shall  be
identical,  except as to rate and except as otherwise provided, with the
corresponding provisions in such  article  twenty-eight,  including  the
definition  and  exemption  provisions  of  such  article, so far as the
provisions of such article twenty-eight can be made  applicable  to  the
taxes  imposed  by  such  city  or  county and with such limitations and
special provisions as are set forth in this article. The  taxes  author-
ized  under  this  subdivision  may  not  be imposed by a city or county
unless the local law, ordinance or resolution imposes such taxes  so  as
to  include  all  portions  and all types of receipts, charges or rents,
subject to state tax under  sections  eleven  hundred  five  and  eleven
hundred ten of this chapter, except as otherwise provided. (i) Any local
law,  ordinance  or  resolution  enacted  by  any  city of less than one
million or by any county or school district, imposing the taxes  author-
ized by this subdivision, shall, notwithstanding any provision of law to
the  contrary,  exclude from the operation of such local taxes all sales
of tangible personal  property  for  use  or  consumption  directly  and
predominantly  in  the  production  of  tangible personal property, gas,
electricity, refrigeration or steam, for sale, by  manufacturing,  proc-
essing,  generating,  assembly,  refining, mining or extracting; and all
sales of tangible personal property for use or consumption predominantly
either in the production of tangible personal  property,  for  sale,  by
farming  or  in  a commercial horse boarding operation, or in both; and,
unless such city, county or school district elects otherwise, shall omit
the provision for credit or refund contained in clause six  of  subdivi-
sion  (a)  or subdivision (d) of section eleven hundred nineteen of this

S. 4761--A                          4

chapter. (ii) Any local law, ordinance  or  resolution  enacted  by  any
city,  county  or school district, imposing the taxes authorized by this
subdivision, shall omit the residential solar energy  systems  equipment
and  electricity exemption provided for in subdivision (ee), the commer-
cial solar energy systems equipment and electricity  exemption  provided
for in subdivision (ii) and the clothing and footwear exemption provided
for  in  paragraph  thirty  of subdivision (a) of section eleven hundred
fifteen of this chapter, unless such city,  county  or  school  district
elects  otherwise  as  to  either  such residential solar energy systems
equipment  and  electricity  exemption,  such  commercial  solar  energy
systems  equipment  and electricity exemption or such clothing and foot-
wear exemption. (III) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED  BY
ANY  CITY,  COUNTY  OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY
THIS SUBDIVISION, SHALL OMIT THE FIREARMS, AMMUNITION, ARCHERY EQUIPMENT
AND HUNTING SUPPLIES EXEMPTION DURING THE  THREE-DAY  PERIOD  EACH  YEAR
COMMENCING  ON  THE  THIRD FRIDAY OF AUGUST, AND ENDING ON THE FOLLOWING
MONDAY, AS PROVIDED FOR IN PARAGRAPH FORTY-FOUR OF  SUBDIVISION  (A)  OF
SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER, UNLESS SUCH CITY, COUNTY
OR SCHOOL DISTRICT ELECTS OTHERWISE; PROVIDED THAT IF SUCH A CITY HAVING
A  POPULATION  OF ONE MILLION OR MORE ENACTS THE RESOLUTION DESCRIBED IN
SUBDIVISION (Q) OF THIS SECTION OR REPEALS SUCH RESOLUTION, SUCH  REPEAL
OR  RESOLUTION SHALL ALSO BE DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE OR
RESOLUTION ENACTED BY SUCH A CITY IMPOSING  SUCH  TAX  PURSUANT  TO  THE
AUTHORITY  OF  THIS SUBDIVISION, WHETHER OR NOT SUCH TAXES ARE SUSPENDED
AT THE TIME SUCH CITY ENACTS ITS RESOLUTION PURSUANT TO SUBDIVISION  (Q)
OF THIS SECTION OR AT THE TIME OF ANY SUCH REPEAL; PROVIDED FURTHER THAT
ANY  SUCH  LOCAL LAW, ORDINANCE OR RESOLUTION AND SECTION ELEVEN HUNDRED
SEVEN OF THIS CHAPTER, AS DEEMED TO BE AMENDED IN THE EVENT  A  CITY  OF
ONE  MILLION  OR  MORE  ENACTS A RESOLUTION PURSUANT TO THE AUTHORITY OF
SUBDIVISION (Q) OF THIS SECTION, SHALL BE FURTHER AMENDED,  AS  PROVIDED
IN  SECTION  TWELVE  HUNDRED  EIGHTEEN  OF  THIS  SUBPART,  SO  THAT THE
FIREARMS, AMMUNITION, ARCHERY EQUIPMENT AND HUNTING  SUPPLIES  EXEMPTION
DURING  THE THREE-DAY PERIOD EACH YEAR COMMENCING ON THE THIRD FRIDAY OF
AUGUST, AND ENDING ON THE FOLLOWING   MONDAY, IN  ANY  SUCH  LOCAL  LAW,
ORDINANCE OR RESOLUTION OR IN SECTION ELEVEN HUNDRED SEVEN OF THIS CHAP-
TER IS THE SAME AS THE STATE FIREARMS, AMMUNITION, ARCHERY EQUIPMENT AND
HUNTING  SUPPLIES  EXEMPTION  DURING  THE  THREE-DAY  PERIOD  EACH  YEAR
COMMENCING ON THE THIRD FRIDAY OF AUGUST, AND ENDING  ON  THE  FOLLOWING
MONDAY,  IN  PARAGRAPH  FORTY-FOUR  OF SUBDIVISION (A) OF SECTION ELEVEN
HUNDRED FIFTEEN OF THIS CHAPTER.
  S 6. Subdivision (d) of section 1210 of the tax  law,  as  amended  by
section  37 of part S-1 of chapter 57 of the laws of 2009, is amended to
read as follows:
  (d) A local law, ordinance or resolution imposing any tax pursuant  to
this  section,  increasing or decreasing the rate of such tax, repealing
or suspending such tax, exempting from such tax the energy  sources  and
services  described in paragraph three of subdivision (a) or of subdivi-
sion (b) of this section or changing the rate of  tax  imposed  on  such
energy  sources  and  services  or  providing  for  the credit or refund
described in clause six of subdivision (a)  of  section  eleven  hundred
nineteen  of this chapter must go into effect only on one of the follow-
ing dates: March first, June first, September first or  December  first;
provided,  that  a  local law, ordinance or resolution providing for the
exemption described in paragraph thirty of subdivision  (a)  of  section
eleven  hundred  fifteen of this chapter or repealing any such exemption
or a local law, ordinance or resolution providing for a refund or credit

S. 4761--A                          5

described in subdivision (d) of section eleven hundred nineteen of  this
chapter or repealing such provision so provided must go into effect only
on  March  first; PROVIDED FURTHER THAT A LOCAL LAW, ORDINANCE OR RESOL-
UTION  PROVIDING  FOR THE EXEMPTION DESCRIBED IN PARAGRAPH FORTY-FOUR OF
SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN  OF  THIS  CHAPTER  OR
REPEALING ANY SUCH EXEMPTION SO PROVIDED AND A RESOLUTION ENACTED PURSU-
ANT  TO  THE  AUTHORITY OF SUBDIVISION (Q) OF THIS SECTION PROVIDED SUCH
EXEMPTION OR REPEALING SUCH EXEMPTION SO PROVIDED  MAY  GO  INTO  EFFECT
IMMEDIATELY.  No such local law, ordinance or resolution shall be effec-
tive  unless  a  certified  copy of such law, ordinance or resolution is
mailed by registered or  certified  mail  to  the  commissioner  at  the
commissioner's  office  in Albany at least ninety days prior to the date
it is to become effective.  However,  the  commissioner  may  waive  and
reduce  such  ninety-day minimum notice requirement to a mailing of such
certified copy by registered or certified mail within a  period  of  not
less  than  thirty days prior to such effective date if the commissioner
deems such action to be consistent with the commissioner's duties  under
section  twelve  hundred fifty of this article and the commissioner acts
by resolution. Where the restriction  provided  for  in  section  twelve
hundred  twenty-three  of this article as to the effective date of a tax
and the notice requirement provided for therein are applicable and  have
not  been  waived,  the  restriction  and  notice requirement in section
twelve hundred twenty-three of this article shall also apply.
  S 7. Subdivision (d) of section 1210 of the tax  law,  as  amended  by
section  4-a  of part Z of chapter 59 of the laws of 2015, is amended to
read as follows:
  (d) A local law, ordinance or resolution imposing any tax pursuant  to
this  section,  increasing or decreasing the rate of such tax, repealing
or suspending such tax, exempting from such tax the energy  sources  and
services  described in paragraph three of subdivision (a) or of subdivi-
sion (b) of this section or changing the rate of  tax  imposed  on  such
energy  sources  and  services  or  providing  for  the credit or refund
described in clause six of subdivision (a)  of  section  eleven  hundred
nineteen  of  this  chapter,  or electing or repealing the exemption for
residential solar equipment  and  electricity  in  subdivision  (ee)  of
section  eleven  hundred  fifteen  of this article, or the exemption for
commercial solar  equipment  and  electricity  in  subdivision  (ii)  of
section  eleven hundred fifteen of this article must go into effect only
on one of the following dates: March first, June first, September  first
or  December  first; provided, that a local law, ordinance or resolution
providing for the exemption described in paragraph thirty of subdivision
(a) of section eleven hundred fifteen of this chapter or  repealing  any
such  exemption  or a local law, ordinance or resolution providing for a
refund or credit described in subdivision (d) of section eleven  hundred
nineteen of this chapter or repealing such provision so provided must go
into  effect  only  on  March  first; PROVIDED FURTHER THAT A LOCAL LAW,
ORDINANCE OR RESOLUTION PROVIDING FOR THE EXEMPTION DESCRIBED  IN  PARA-
GRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF
THIS  CHAPTER  OR  REPEALING ANY SUCH EXEMPTION SO PROVIDED AND A RESOL-
UTION ENACTED PURSUANT TO THE  AUTHORITY  OF  SUBDIVISION  (Q)  OF  THIS
SECTION  PROVIDED SUCH EXEMPTION OR REPEALING SUCH EXEMPTION SO PROVIDED
MAY GO INTO EFFECT IMMEDIATELY. No such local law, ordinance  or  resol-
ution  shall be effective unless a certified copy of such law, ordinance
or resolution is mailed by registered or certified mail to  the  commis-
sioner at the commissioner's office in Albany at least ninety days prior
to  the  date  it  is to become effective. However, the commissioner may

S. 4761--A                          6

waive and reduce such ninety-day minimum notice requirement to a mailing
of such certified copy by registered or certified mail within  a  period
of not less than thirty days prior to such effective date if the commis-
sioner deems such action to be consistent with the commissioner's duties
under  section twelve hundred fifty of this article and the commissioner
acts by resolution. Where the restriction provided for in section twelve
hundred twenty-three of this article as to the effective date of  a  tax
and  the notice requirement provided for therein are applicable and have
not been waived, the  restriction  and  notice  requirement  in  section
twelve hundred twenty-three of this article shall also apply.
  S  8.  Section 1210 of the tax law is amended by adding a new subdivi-
sion (q) to read as follows:
  (Q) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL  LAW,  ORDI-
NANCE OR RESOLUTION TO THE CONTRARY:
  (1)  ANY  CITY HAVING A POPULATION OF ONE MILLION OR MORE IN WHICH THE
TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF  THIS  CHAPTER  ARE  IN
EFFECT,  ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY AUTHORIZED
AND EMPOWERED TO ELECT TO PROVIDE THE SAME EXEMPTION FROM SUCH TAXES  AS
THE   FIREARMS,  AMMUNITION,  ARCHERY  EQUIPMENT  AND  HUNTING  SUPPLIES
EXEMPTION DURING A THREE-DAY PERIOD EACH YEAR COMMENCING  ON  THE  THIRD
FRIDAY  OF  AUGUST, AND ENDING ON THE FOLLOWING MONDAY, FROM STATE SALES
AND COMPENSATING USE TAXES DESCRIBED IN PARAGRAPH FORTY-FOUR OF SUBDIVI-
SION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER BY ENACTING A
RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH TWO OF  THIS  SUBDIVISION;
WHEREUPON,  UPON  COMPLIANCE WITH THE PROVISIONS OF SUBDIVISIONS (D) AND
(E) OF THIS SECTION, SUCH ENACTMENT OF SUCH RESOLUTION SHALL  BE  DEEMED
TO BE AN AMENDMENT TO SUCH SECTION ELEVEN HUNDRED SEVEN AND SUCH SECTION
ELEVEN HUNDRED SEVEN SHALL BE DEEMED TO INCORPORATE SUCH EXEMPTION AS IF
IT  HAD  BEEN  DULY ENACTED BY THE STATE LEGISLATURE AND APPROVED BY THE
GOVERNOR.
  (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER  TITLE  OF
LOCAL LEGISLATIVE BODY) AS FOLLOWS:
  SECTION   1.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN  OR
CONTRACTED TO BE GIVEN FOR PURCHASES OF  FIREARMS,  AMMUNITION,  ARCHERY
EQUIPMENT  AND HUNTING SUPPLIES EXEMPT FROM STATE SALES AND COMPENSATING
USE TAXES DURING A THREE-DAY PERIOD EACH YEAR COMMENCING  ON  THE  THIRD
FRIDAY  OF  AUGUST AND ENDING ON THE FOLLOWING MONDAY, PURSUANT TO PARA-
GRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF
THE TAX LAW SHALL ALSO BE EXEMPT FROM SALES AND COMPENSATING  USE  TAXES
IMPOSED IN THIS JURISDICTION.
  SECTION  2.  THIS  RESOLUTION SHALL TAKE EFFECT, (INSERT THE DATE) AND
SHALL APPLY TO SALES MADE AND USES OCCURRING  ON  AND  AFTER  THAT  DATE
ALTHOUGH MADE OR OCCURRING UNDER A PRIOR CONTRACT.
  S  9.  This  act  shall  take effect on the first day of the sales tax
quarterly period, as described in subdivision (b) of section 1136 of the
tax law, beginning at least 90 days after the date this act  shall  have
become  a  law and shall apply in accordance with the applicable transi-
tional provisions of sections 1106 and 1217 of  the  tax  law;  provided
that sections five and seven of this act shall apply to sales made on or
after  the  date  such  sections  shall  have taken effect; and provided
further that the amendments to paragraph 1 of subdivision (a) of section
1210 of the tax law made by section five of this act shall  take  effect
on  the  same  date  as section 3 of part Z of chapter 59 of the laws of
2015 takes effect; and the amendments to subdivision (d) of section 1210
of the tax law made by section seven of this act shall  take  effect  on
the  same  date  as  section  4-a of part Z of chapter 59 of the laws of

S. 4761--A                          7

2015, takes effect; and provided,  further,  that  the  commissioner  of
taxation  and finance shall be authorized on and after the date this act
shall have become a law to adopt and  amend  any  rules  or  regulations
necessary to implement this act on its effective date.

co-Sponsors

2015-S4761B (ACTIVE) - Details

See Assembly Version of this Bill:: A8061
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§1115, 1107 & 1210, Tax L
Versions Introduced in 2017-2018 Legislative Session:: S807, A4129

2015-S4761B (ACTIVE) - Summary

2015-S4761B (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S4761B

 TITLE OF BILL :

An act to amend the tax law, in relation to enacting the "New York
state sportsmen's weekend act" and creating a limited exemption of the
sale of certain firearms, ammunition, archery equipment and hunting
supplies from state sales and compensating use taxes and granting
municipalities the option to grant such limited exemption

 SUMMARY OF BILL :

This bill creates the New York State Sportsmen's Weekend Act.

Subdivision (a) of section 1115 of the Tax Law is amended by adding a
new paragraphs 44, to exempt firearms, ammunition, archery equipments
and hunting supplies from sales and use taxes during the three day
period each year, commencing on the third Friday of August and ending
on the following Monday.

A local option is provided.

 JUSTIFICATION :

This legislation will provide sales tax relief to hunters and outdoor
sportsmen, while promoting tourism and economic activity throughout

our State.

Nearly 700,000 New Yorkers and over 50,000 nonresidents hunt in the
Empire State, Hunting and fishing activities throughout New York
generate hundreds of millions of dollars in economic revenue
throughout the State. With the crucial need for job creation, tourism
and economic development, I believe passing this legislation would
promote all these areas of interest. Tourism is an economic driver in
itself. The 750,000 sportsmen that hunt in New York each year provide
tax revenue to the State and Local areas that they travel to each
year. This increased tax revenue is gained through, hotel/motel
occupancy taxes, motor fuel taxes, toll costs, licensing fees, and
additional sales tax revenue.

According to the New York State Department of Environmental
Conservation, the hunting, fishing and trapping community in New York
State is the only interest group that funds the management of the
resources that are important to them. Hunting, fishing and trapping
license sales (1.5 million per year) generate approximately $47
million dollars per year that is deposited into the Conservation Fund.
Those funds leverage millions more in federal aid as a direct result
of the license sale revenue. This doesn't even include the estimated
$2 billion generated to the state economy on a yearly basis by
residents and visitors coming to New York to hunt, fish and trap.
According to the International Association of Fish and Wildlife
Agencies, a 2001 study shows New York ranks number 4 in the Top Ten
States Ranked by Annual Hunting-Related Retail Sales, bringing in over
$891 million annually in residential retail sales and $47 million from
non residents.

In 2011, the National Shooting Sports Foundation and the Association
of Fish and Wildlife Agencies came out with another study which
claimed $2,252,489,306 in retail sales of all hunting activities.

The shooting sports are so much more than simply pulling a trigger or
releasing a bowstring. They represent financial opportunity for every
community. Each purchase made by sportsmen sets off a chain reaction
of economic benefits. The significant retail sales mentioned before
only focuses on the direct retail sales of hunting equipment, not the
additional sales that come as a ripple effect.
The Opening Day of Hunting Season varies year-to-year and
region-to-region, usually beginning in late fall, after September 1St.
By setting the dates to begin the last weekend in August, you allow
hunters the ability to purchase they're hunting supplies right before
the start of the new season.

 PRIOR LEGISLATIVE HISTORY :

New Bill.

 FISCAL IMPLICATIONS :

To be determined.

 EFFECTIVE DATE :
This act shall take effect on the first day of a sales tax quarterly
period, as described in subdivision (b) of section 1136 of the Tax
Law, beginning at least 90 days after the date this act shall have
become a law and shall apply in accordance with the applicable
transitional provisions of section 1106 and 1217 of the tax law;
provided, further, that the commissioner of taxation and finance shall
be authorized on and after the date this act shall have become a law
to adopt and amend any rules or regulations necessary to implement
this act on its effective date.

2015-S4761B (ACTIVE) - Bill Text download pdf

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

                                 4761--B

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                             April 15, 2015
                               ___________

Introduced  by  Sen.  FUNKE  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  committee  discharged,  bill  amended,   ordered
  reprinted  as amended and recommitted to said committee -- 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  commit-
  tee

AN ACT to amend the tax law, in relation to enacting the "New York state
  sportsmen's  weekend act" and creating a limited exemption of the sale
  of  certain  firearms,  ammunition,  archery  equipment  and   hunting
  supplies  from  state  sales  and  compensating use taxes and granting
  municipalities the option to grant such limited exemption

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

  Section  1.  This act shall be known and may be cited as the "New York
state sportsmen's weekend act".
  S 2. Subdivision (a) of section 1115 of the  tax  law  is  amended  by
adding a new paragraph 44 to read as follows:
  (44)  FIREARMS,  AMMUNITION,  ARCHERY  EQUIPMENT  AND HUNTING SUPPLIES
DURING THE THREE-DAY PERIOD EACH YEAR COMMENCING ON THE THIRD FRIDAY  OF
AUGUST,  AND  ENDING ON THE FOLLOWING MONDAY. FOR PURPOSES OF THIS PARA-
GRAPH FIREARMS SHALL MEAN ANY PISTOL, REVOLVER, RIFLE  OR  SHOTGUN  USED
FOR THE PREDOMINANT USE OF HUNTING, AS DETERMINED BY THE COMMISSIONER OF
THE  DEPARTMENT  OF  ENVIRONMENTAL  CONSERVATION.    AMMUNITION, ARCHERY
EQUIPMENT AND HUNTING SUPPLIES SHALL MEAN ANY CROSSBOWS, LONG  BOWS  AND
THEIR  RESPECTIVE  SUPPLIES  USED FOR THE PREDOMINANT USE OF HUNTING, AS
DETERMINED BY  THE  COMMISSIONER  OF  THE  DEPARTMENT  OF  ENVIRONMENTAL
CONSERVATION. THIS PARAGRAPH SHALL ONLY APPLY TO PISTOLS OR REVOLVERS ON
THE  CONDITION  THAT  THE PURCHASING INDIVIDUAL HAS OBTAINED THE LICENSE
REQUIRED TO PURCHASE SUCH A FIREARM, PURSUANT TO SECTION 400.00  OF  THE
PENAL LAW, PRIOR TO THE THREE-DAY PERIOD PROVIDED IN THIS PARAGRAPH.
  S  3.  Subdivision  (b)  of  section 1107 of the tax law is amended by
adding a new clause 12 to read as follows:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10447-04-6

S. 4761--B                          2

  (12) EXCEPT AS OTHERWISE PROVIDED BY LAW, THE EXEMPTION  ON  FIREARMS,
AMMUNITION,  ARCHERY EQUIPMENT AND HUNTING SUPPLIES DURING THE THREE-DAY
PERIOD EACH YEAR COMMENCING ON THE THIRD FRIDAY OF AUGUST AND ENDING  ON
THE  FOLLOWING  MONDAY,  PROVIDED IN PARAGRAPH FORTY-FOUR OF SUBDIVISION
(A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE, SHALL BE APPLICA-
BLE  PURSUANT  TO A LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED BY A CITY
SUBJECT TO THE PROVISIONS OF THIS SECTION.   SUCH CITY IS  EMPOWERED  TO
ADOPT OR REPEAL SUCH A LOCAL LAW, ORDINANCE OR RESOLUTION. SUCH ADOPTION
OR  REPEAL  SHALL  ALSO  BE  DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE OR
RESOLUTION ENACTED BY SUCH A CITY IMPOSING TAXES PURSUANT TO THE AUTHOR-
ITY OF SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER.
  S 4. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended by section 3 of part Z of chapter 59 of the  laws  of  2015,  is
amended to read as follows:
  (1) Either, all of the taxes described in article twenty-eight of this
chapter,  at  the same uniform rate, as to which taxes all provisions of
the local laws, ordinances or resolutions imposing such taxes  shall  be
identical,  except as to rate and except as otherwise provided, with the
corresponding provisions in such  article  twenty-eight,  including  the
definition  and  exemption  provisions  of  such  article, so far as the
provisions of such article twenty-eight can be made  applicable  to  the
taxes  imposed  by  such  city  or  county and with such limitations and
special provisions as are set forth in this article. The  taxes  author-
ized  under  this  subdivision  may  not  be imposed by a city or county
unless the local law, ordinance or resolution imposes such taxes  so  as
to  include  all  portions  and all types of receipts, charges or rents,
subject to state tax under  sections  eleven  hundred  five  and  eleven
hundred ten of this chapter, except as otherwise provided. (i) Any local
law,  ordinance  or  resolution  enacted  by  any  city of less than one
million or by any county or school district, imposing the taxes  author-
ized by this subdivision, shall, notwithstanding any provision of law to
the  contrary,  exclude from the operation of such local taxes all sales
of tangible personal  property  for  use  or  consumption  directly  and
predominantly  in  the  production  of  tangible personal property, gas,
electricity, refrigeration or steam, for sale, by  manufacturing,  proc-
essing,  generating,  assembly,  refining, mining or extracting; and all
sales of tangible personal property for use or consumption predominantly
either in the production of tangible personal  property,  for  sale,  by
farming  or  in  a commercial horse boarding operation, or in both; and,
unless such city, county or school district elects otherwise, shall omit
the provision for credit or refund contained in clause six  of  subdivi-
sion  (a)  or subdivision (d) of section eleven hundred nineteen of this
chapter. (ii) Any local law, ordinance  or  resolution  enacted  by  any
city,  county  or school district, imposing the taxes authorized by this
subdivision, shall omit the residential solar energy  systems  equipment
and  electricity exemption provided for in subdivision (ee), the commer-
cial solar energy systems equipment and electricity  exemption  provided
for in subdivision (ii) and the clothing and footwear exemption provided
for  in  paragraph  thirty  of subdivision (a) of section eleven hundred
fifteen of this chapter, unless such city,  county  or  school  district
elects  otherwise  as  to  either  such residential solar energy systems
equipment  and  electricity  exemption,  such  commercial  solar  energy
systems  equipment  and electricity exemption or such clothing and foot-
wear exemption. (III) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED  BY
ANY  CITY,  COUNTY  OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY
THIS SUBDIVISION, SHALL OMIT THE FIREARMS, AMMUNITION, ARCHERY EQUIPMENT

S. 4761--B                          3

AND HUNTING SUPPLIES EXEMPTION DURING THE  THREE-DAY  PERIOD  EACH  YEAR
COMMENCING  ON  THE  THIRD FRIDAY OF AUGUST, AND ENDING ON THE FOLLOWING
MONDAY, AS PROVIDED FOR IN PARAGRAPH FORTY-FOUR OF  SUBDIVISION  (A)  OF
SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER, UNLESS SUCH CITY, COUNTY
OR SCHOOL DISTRICT ELECTS OTHERWISE; PROVIDED THAT IF SUCH A CITY HAVING
A  POPULATION  OF ONE MILLION OR MORE ENACTS THE RESOLUTION DESCRIBED IN
SUBDIVISION (Q) OF THIS SECTION OR REPEALS SUCH RESOLUTION, SUCH  REPEAL
OR  RESOLUTION SHALL ALSO BE DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE OR
RESOLUTION ENACTED BY SUCH A CITY IMPOSING  SUCH  TAX  PURSUANT  TO  THE
AUTHORITY  OF  THIS SUBDIVISION, WHETHER OR NOT SUCH TAXES ARE SUSPENDED
AT THE TIME SUCH CITY ENACTS ITS RESOLUTION PURSUANT TO SUBDIVISION  (Q)
OF THIS SECTION OR AT THE TIME OF ANY SUCH REPEAL; PROVIDED FURTHER THAT
ANY  SUCH  LOCAL LAW, ORDINANCE OR RESOLUTION AND SECTION ELEVEN HUNDRED
SEVEN OF THIS CHAPTER, AS DEEMED TO BE AMENDED IN THE EVENT  A  CITY  OF
ONE  MILLION  OR  MORE  ENACTS A RESOLUTION PURSUANT TO THE AUTHORITY OF
SUBDIVISION (Q) OF THIS SECTION, SHALL BE FURTHER AMENDED,  AS  PROVIDED
IN  SECTION  TWELVE  HUNDRED  EIGHTEEN  OF  THIS  SUBPART,  SO  THAT THE
FIREARMS, AMMUNITION, ARCHERY EQUIPMENT AND HUNTING  SUPPLIES  EXEMPTION
DURING  THE THREE-DAY PERIOD EACH YEAR COMMENCING ON THE THIRD FRIDAY OF
AUGUST, AND ENDING ON THE FOLLOWING   MONDAY, IN  ANY  SUCH  LOCAL  LAW,
ORDINANCE OR RESOLUTION OR IN SECTION ELEVEN HUNDRED SEVEN OF THIS CHAP-
TER IS THE SAME AS THE STATE FIREARMS, AMMUNITION, ARCHERY EQUIPMENT AND
HUNTING  SUPPLIES  EXEMPTION  DURING  THE  THREE-DAY  PERIOD  EACH  YEAR
COMMENCING ON THE THIRD FRIDAY OF AUGUST, AND ENDING  ON  THE  FOLLOWING
MONDAY,  IN  PARAGRAPH  FORTY-FOUR  OF SUBDIVISION (A) OF SECTION ELEVEN
HUNDRED FIFTEEN OF THIS CHAPTER.
  S 5. Subdivision (d) of section 1210 of the tax  law,  as  amended  by
section  4-a  of part Z of chapter 59 of the laws of 2015, is amended to
read as follows:
  (d) A local law, ordinance or resolution imposing any tax pursuant  to
this  section,  increasing or decreasing the rate of such tax, repealing
or suspending such tax, exempting from such tax the energy  sources  and
services  described in paragraph three of subdivision (a) or of subdivi-
sion (b) of this section or changing the rate of  tax  imposed  on  such
energy  sources  and  services  or  providing  for  the credit or refund
described in clause six of subdivision (a)  of  section  eleven  hundred
nineteen  of  this  chapter,  or electing or repealing the exemption for
residential solar equipment  and  electricity  in  subdivision  (ee)  of
section  eleven  hundred  fifteen  of this article, or the exemption for
commercial solar  equipment  and  electricity  in  subdivision  (ii)  of
section  eleven hundred fifteen of this article must go into effect only
on one of the following dates: March first, June first, September  first
or  December  first; provided, that a local law, ordinance or resolution
providing for the exemption described in paragraph thirty of subdivision
(a) of section eleven hundred fifteen of this chapter or  repealing  any
such  exemption  or a local law, ordinance or resolution providing for a
refund or credit described in subdivision (d) of section eleven  hundred
nineteen of this chapter or repealing such provision so provided must go
into  effect  only  on  March  first; PROVIDED FURTHER THAT A LOCAL LAW,
ORDINANCE OR RESOLUTION PROVIDING FOR THE EXEMPTION DESCRIBED  IN  PARA-
GRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF
THIS  CHAPTER  OR  REPEALING ANY SUCH EXEMPTION SO PROVIDED AND A RESOL-
UTION ENACTED PURSUANT TO THE  AUTHORITY  OF  SUBDIVISION  (Q)  OF  THIS
SECTION  PROVIDED SUCH EXEMPTION OR REPEALING SUCH EXEMPTION SO PROVIDED
MAY GO INTO EFFECT IMMEDIATELY. No such local law, ordinance  or  resol-
ution  shall be effective unless a certified copy of such law, ordinance

S. 4761--B                          4

or resolution is mailed by registered or certified mail to  the  commis-
sioner at the commissioner's office in Albany at least ninety days prior
to  the  date  it  is to become effective. However, the commissioner may
waive and reduce such ninety-day minimum notice requirement to a mailing
of  such  certified copy by registered or certified mail within a period
of not less than thirty days prior to such effective date if the commis-
sioner deems such action to be consistent with the commissioner's duties
under section twelve hundred fifty of this article and the  commissioner
acts by resolution. Where the restriction provided for in section twelve
hundred  twenty-three  of this article as to the effective date of a tax
and the notice requirement provided for therein are applicable and  have
not  been  waived,  the  restriction  and  notice requirement in section
twelve hundred twenty-three of this article shall also apply.
  S 6. Section 1210 of the tax law is amended by adding a  new  subdivi-
sion (q) to read as follows:
  (Q)  NOTWITHSTANDING  ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI-
NANCE OR RESOLUTION TO THE CONTRARY:
  (1) ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE IN  WHICH  THE
TAXES  IMPOSED  BY  SECTION  ELEVEN HUNDRED SEVEN OF THIS CHAPTER ARE IN
EFFECT, ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY  AUTHORIZED
AND  EMPOWERED TO ELECT TO PROVIDE THE SAME EXEMPTION FROM SUCH TAXES AS
THE  FIREARMS,  AMMUNITION,  ARCHERY  EQUIPMENT  AND  HUNTING   SUPPLIES
EXEMPTION  DURING  A  THREE-DAY PERIOD EACH YEAR COMMENCING ON THE THIRD
FRIDAY OF AUGUST, AND ENDING ON THE FOLLOWING MONDAY, FROM  STATE  SALES
AND COMPENSATING USE TAXES DESCRIBED IN PARAGRAPH FORTY-FOUR OF SUBDIVI-
SION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER BY ENACTING A
RESOLUTION  IN  THE FORM SET FORTH IN PARAGRAPH TWO OF THIS SUBDIVISION;
WHEREUPON, UPON COMPLIANCE WITH THE PROVISIONS OF SUBDIVISIONS  (D)  AND
(E)  OF  THIS SECTION, SUCH ENACTMENT OF SUCH RESOLUTION SHALL BE DEEMED
TO BE AN AMENDMENT TO SUCH SECTION ELEVEN HUNDRED SEVEN AND SUCH SECTION
ELEVEN HUNDRED SEVEN SHALL BE DEEMED TO INCORPORATE SUCH EXEMPTION AS IF
IT HAD BEEN DULY ENACTED BY THE STATE LEGISLATURE AND  APPROVED  BY  THE
GOVERNOR.
  (2)  FORM  OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER TITLE OF
LOCAL LEGISLATIVE BODY) AS FOLLOWS:
  SECTION  1.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN   OR
CONTRACTED  TO  BE  GIVEN FOR PURCHASES OF FIREARMS, AMMUNITION, ARCHERY
EQUIPMENT AND HUNTING SUPPLIES EXEMPT FROM STATE SALES AND  COMPENSATING
USE  TAXES  DURING  A THREE-DAY PERIOD EACH YEAR COMMENCING ON THE THIRD
FRIDAY OF AUGUST AND ENDING ON THE FOLLOWING MONDAY, PURSUANT  TO  PARA-
GRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF
THE  TAX  LAW SHALL ALSO BE EXEMPT FROM SALES AND COMPENSATING USE TAXES
IMPOSED IN THIS JURISDICTION.
  SECTION 2. THIS RESOLUTION SHALL TAKE EFFECT, (INSERT  THE  DATE)  AND
SHALL  APPLY  TO  SALES  MADE  AND USES OCCURRING ON AND AFTER THAT DATE
ALTHOUGH MADE OR OCCURRING UNDER A PRIOR CONTRACT.
  S 7. This act shall take effect on the first  day  of  the  sales  tax
quarterly period, as described in subdivision (b) of section 1136 of the
tax  law,  beginning at least 90 days after the date this act shall have
become a law and shall apply in accordance with the  applicable  transi-
tional provisions of sections 1106 and 1217 of the tax law; and provided
that the commissioner of taxation and finance shall be authorized on and
after  the  date this act shall have become a law to adopt and amend any
rules or regulations necessary to implement this act  on  its  effective
date.

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