What's happening
Writing a plain-English summary… Track this bill to get it by email.
Why it matters
Albany, before your first meeting.
Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.
Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.
Who cares
Headline styles
Sponsors
No co-sponsors yet.
History
- Referred to ways and means
- Referred to ways and means
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Provides for a tax exemption for commercial horse boarding services when provided by a commercial horse boarding operation
In Senate Committee · Investigations And Government Operations · Sponsor Michael H. Ranzenhofer
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
BILL NUMBER:A9066
Title of bill
An act to amend the tax law, in relation to providing a tax exemption for commercial horse boarding services
Purpose or general idea of bill
To clarify the Sales Tax Law to specify that all services provided by commercial horse boarding operations are exempt from sales tax
Summary of specific provisions
Section 1 adds a new Subdivision (ff) of Section 1115 of the Tax Law to exempt all receipts from the sale of horse boarding operations from sales tax.
Justification
In 2000, sales tax relief was provided to farm-related purchases including commercial horse boarding operations. Instruction, training and showing of horses is nontaxable, but according to tax regulations, care, custody and control services are taxable. Taxable services currently include feeding, watering, mucking, grooming, exercising, blanketing, spraying, worming, holding for father or Vet, administering shots, nursing care, maintenance of tack and burial of dead animals. 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 all aspects of horse boarding will remove any confusion from the law and make New York a more friendly state for the horse business.
Prior legislative history
New bill. 2005-06 A.9770 referred to ways and means S.6658 passed Senate
Fiscal implications
To be determined.
Effective date
This act shall take effect on April 1st of the year next following enactment of this legislation, and shall apply to sales made and uses occurring on or after such date.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.