NY State Senate Bill 2017-S807

Senate Bill S807

2017-2018 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
Jan 03, 2018	referred to investigations and government operations
Jan 04, 2017	referred to investigations and government operations

co-Sponsors

2017-S807 (ACTIVE) - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§1115, 1107 & 1210, Tax L
Versions Introduced in 2015-2016 Legislative Session:: S4761

2017-S807 (ACTIVE) - Summary

2017-S807 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S807

 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 their hunting supplies right before
the start of the new season.

 PRIOR LEGISLATIVE HISTORY :

S.4761B of 2015-2016; Referred to Investigations and Government
Operations.

 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.

2017-S807 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    807
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                              January 4, 2017
                                ___________
 
 Introduced  by Sens. FUNKE, YOUNG -- 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 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".
   § 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.
   §  3.  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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD04226-01-7

 S. 807                              2
 
 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.
   § 4. Paragraph 1 of subdivision (a) of section 1210 of the tax law  is
 amended by adding a new subparagraph (iii) to read as follows:
   (III)  ANY  LOCAL  LAW,  ORDINANCE  OR RESOLUTION ENACTED BY ANY CITY,
 COUNTY OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS  SUBDI-
 VISION, SHALL OMIT THE FIREARMS, AMMUNITION, ARCHERY EQUIPMENT AND HUNT-
 ING  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 ELEV-
 EN  HUNDRED  FIFTEEN OF THIS CHAPTER, UNLESS SUCH CITY, COUNTY OR SCHOOL
 DISTRICT ELECTS OTHERWISE; PROVIDED THAT IF SUCH A CITY HAVING  A  POPU-
 LATION  OF ONE MILLION OR MORE ENACTS THE RESOLUTION DESCRIBED IN SUBDI-
 VISION (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.
   § 5. Subdivision (d) of section 1210 of the tax  law,  as  amended  by
 section  4  of  part WW of chapter 60 of the laws of 2016, 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, or electing or repealing
 the  exemption  for  commercial fuel cell electricity generating systems

 S. 807                              3

 equipment and electricity generated by  such  equipment  in  subdivision
 (kk)  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  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 PURSUANT TO THE AUTHORITY OF SUBDIVI-
 SION (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 effective 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 certi-
 fied 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.
   § 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

 S. 807                              4
 
 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.
   § 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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Senate Bill S807

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Sponsored By

Rich Funke