NY State Senate Bill 2019-S930

Senate Bill S930

2019-2020 Legislative Session

Exempts domestic and imported animals harvested at a game hunting preserve from the sales and compensating use tax

download bill text pdf

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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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 09, 2019	referred to investigations and government operations

2019-S930 (ACTIVE) - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S2417
2011-2012: S835
2013-2014: S2085
2015-2016: S2076
2017-2018: S452

2019-S930 (ACTIVE) - Summary

Exempts domestic and imported animals harvested at a game hunting preserve from the sales and compensating use tax.

2019-S930 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S930

SPONSOR: YOUNG
 
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:

2017,2018: S.452/A.4623 Referred to Investigations and Government Oper-
ations
2015,2016: S.2076/A.1188 Referred to Investigations and Government Oper-
ations
2013,2014: S.2085/A.5220 Referred to Investigations and Government Oper-
ations
2011,2012: S.835A/A.2112A Referred to Investigations and Government
Operations
2009,2010: S.2417/A.5852A Referred to Investigations and Government
Operations
2007,2008: S.2035/A.5150 Advanced to Third Reading Calendar

 
FISCAL IMPLICATIONS:

Undetermined at this time.

 
EFFECTIVE DATE:
On the first of September next following the date of its enactment into
law.

2019-S930 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    930
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                              January 9, 2019
                                ___________
 
 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 II of chapter 59  of  the  laws  of
 2014, 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 one dollar and fifty 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
 one  dollar  and  fifty  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 of this
 article. FOR PURPOSES OF THIS PARAGRAPH, DOMESTIC AND IMPORTED  ANIMALS,
 WHEN  HARVESTED  AT A GAME HUNTING PRESERVE, SHALL BE CONSIDERED FOOD OR
 FOOD PRODUCTS SOLD FOR HUMAN CONSUMPTION.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD03022-01-9

 S. 930                              2
 
   § 2. This act shall  take  effect  on  the  first  of  September  next
 succeeding the date on which it shall have become a law, and shall apply
 to  sales  made,  services rendered and uses occurring on and after such
 date.

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