Bill S6236-2011

Exempts domestic and imported animals harvested as game animals from the sales and compensating use tax

Exempts domestic and imported animals harvested as game animals from the sales and compensating use tax.

Details

Actions

  • Jan 17, 2012: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Memo

BILL NUMBER:S6236

TITLE OF BILL: An act to amend the tax law, in relation to exempting domestic and imported game animals from the sales and compensating use tax

PURPOSE: This bill exempts domestic and imported animals harvested as game animals from the sales and compensating use tax.

SUMMARY OF PROVISIONS: Section 1115 of the Tax Law is amended by adding a new subdivision (hh) to exempt receipts from the sales of services for the processing of domestic and imported animals when harvested as game animals from the sales and compensating use tax.

JUSTIFICATION: Hunting is not only a pastime for some, but also a method of obtaining food. Oftentimes, hunters may take their larger animals, such as deer, to be processed. Despite the fact that game animals are exempt from sales tax, hunters who have taken their deer to be processed have had to deal with state sales and compensating use taxes, as the service of processing is taxed.

As game animals used for human consumption are tax-exempt, the processing of these animals to be used for human consumption should also be tax-exempt.

This legislation seeks to do just that, by exempting receipts from the sales of services for the processing of deer meat, as well as other game animals, from state sales and compensating use tax.

LEGISLATIVE HISTORY: New bill.

FISCAL IMPLICATIONS: Undetermined at this time.

EFFECTIVE DATE: September 1, 2012.


Text

STATE OF NEW YORK ________________________________________________________________________ 6236 IN SENATE January 17, 2012 ___________
Introduced by Sen. YOUNG -- 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 exempting domestic and imported game animals 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. Section 1115 of the tax law is amended by adding a new subdivision (hh) to read as follows: (HH) RECEIPTS FROM THE SALES OF SERVICES, DESCRIBED IN PARAGRAPH TWO OF SUBDIVISION (C) OF SECTION ELEVEN HUNDRED FIVE OF THIS ARTICLE, FOR THE PROCESSING OF DOMESTIC AND IMPORTED ANIMALS, WHEN SUCH ANIMALS ARE HARVESTED AS GAME ANIMALS. S 2. This act shall take effect September 1, 2012, and shall apply to sales made, services rendered and uses occurring on and after such date.

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