S835-2011 Actions

• Jan 25, 2012: PRINT NUMBER 835A
• Jan 25, 2012: AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
• Jan 4, 2012: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
• Jun 2, 2011: REPORTED AND COMMITTED TO FINANCE
• Jan 5, 2011: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

S835-2011 Meetings

S835-2011 Votes

S835-2011 Memo

 BILL NUMBER:  S835

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


 PURPOSE :
This bill exempts domestic and imported animals harvested at a game
hunting preserve from the sales and compensating use tax.

 SUMMARY OF PROVISIONS :
Section 1115 of the Tax Law is amended to include domestic and
imported animals when harvested at a game hunting preserve as food or
food products sold for human consumption.

 JUSTIFICATION :
This legislation exempts deer meat harvested for human consumption on
a gaming preserve from state sales and compensating use tax. When a
deer is harvested on a hunting preserve in New York State, sales tax
is levied on the cost of the animal taken despite the fact that the
venison is being processed for human consumption straightaway. This
bill corrects the discrepancy in the state tax law between venison and
other meats (i.e. beef, etc.) which constitute food for human
consumption.

 LEGISLATIVE HISTORY :
2009-2010: S.2417/A.5852-A  Referred to Investigations & Government
Operations
2007-2008: S.2035/A.5150 Advanced to Third Reading Calendar

 FISCAL IMPLICATIONS :
Undetermined at this time.

 EFFECTIVE DATE :
September 1, 2011.

S835-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                          835
 2011-2012 Regular Sessions
 I N  SENATE
 (PREFILED)
 January 5, 2011
 
 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  harvested at a game hunting preserve 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.  Paragraph 1 of subdivision (a) of section 1115 of the tax
 law, as amended by section 1 of part O of chapter  63  of  the  laws  of
 2000, is amended to read as follows:

 (1)  Food,  food products, beverages, dietary foods and health supple
 ments, sold for human  consumption  but  not  including  (i)  candy  and
 confectionery, (ii) fruit drinks which contain less than seventy percent
 of  natural  fruit juice, (iii) soft drinks, sodas and beverages such as
 are ordinarily dispensed at soda fountains or  in  connection  therewith
 (other than coffee, tea and cocoa) and (iv) beer, wine or other alcohol
 ic  beverages,  all  of  which  shall be subject to the retail sales and
 compensating use taxes, whether or not the item is sold in liquid  form.
 The  food  and  drink excluded from the exemption provided by this para
 graph under subparagraphs (i), (ii) and (iii) of this paragraph shall be
 exempt under this paragraph when sold for  seventy-five  cents  or  less
 through  any  vending  machine  activated  by the use of coin, currency,
 credit card or debit card. With the exception of the provision  in  this
 paragraph  providing for an exemption for certain food or drink sold for
 seventy-five cents or less  through  vending  machines,  nothing  herein
 shall be construed as exempting food or drink from the tax imposed under
 subdivision  (d)  of  section  eleven hundred five. FOR PURPOSES OF THIS
 PARAGRAPH, DOMESTIC AND IMPORTED ANIMALS, WHEN HARVESTED AT A GAME HUNT
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD03438-01-1
 
       S. 835                              2
 ING PRESERVE, SHALL BE CONSIDERED FOOD OR FOOD PRODUCTS SOLD  FOR  HUMAN
 CONSUMPTION.
 

S  2. This act shall take effect September 1, 2011, and shall apply to
 sales made, services rendered and uses occurring on and after such date.

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