Exempts domestic and imported animals harvested at a game hunting preserve from the sales and compensating use tax.
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.
STATE OF NEW YORK ________________________________________________________________________ 835 2011-2012 Regular Sessions IN 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.