|
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
|---|---|
| Jan 19, 2016 |
print number 800a |
| Jan 19, 2016 |
amend and recommit to investigations and government operations |
| Jan 06, 2016 |
referred to investigations and government operations returned to senate died in assembly |
| Jun 03, 2015 |
referred to ways and means delivered to assembly passed senate |
| May 27, 2015 |
advanced to third reading |
| May 20, 2015 |
2nd report cal. |
| May 19, 2015 |
1st report cal.858 |
| May 05, 2015 |
reported and committed to finance |
| Jan 07, 2015 |
referred to investigations and government operations |
Senate Bill S800A
2015-2016 Legislative Session
Sponsored By
(R, C, IP) Senate District
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
Actions
Votes
Bill Amendments
co-Sponsors
(R, C) Senate District
(R, C, IP) Senate District
(R, C, IP, RFM) Senate District
(D, IP) Senate District
2015-S800 - Details
2015-S800 - Sponsor Memo
BILL NUMBER:S800
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
2015-S800 - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
800
2015-2016 Regular Sessions
I N S E N A T E
(PREFILED)
January 7, 2015
___________
Introduced by Sens. RANZENHOFER, LARKIN, MARCHIONE, SEWARD -- 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 (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.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01984-01-5
co-Sponsors
(R, C) Senate District
(R, C, IP) Senate District
(R, C, IP, RFM) Senate District
(D, IP) Senate District
2015-S800A (ACTIVE) - Details
2015-S800A (ACTIVE) - Sponsor Memo
BILL NUMBER: S800A
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 (kk) 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 :
2015-S800A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
800--A
2015-2016 Regular Sessions
I N S E N A T E
(PREFILED)
January 7, 2015
___________
Introduced by Sens. RANZENHOFER, LARKIN, MARCHIONE, SEWARD, VALESKY,
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 Oper-
ations 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 (kk) to read as follows:
(KK) 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.
LBD01984-02-6
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