Exempts domestic and imported animals harvested as game animals from the sales and compensating use tax

BILL NUMBER:S6236

Title of bill

An act to amend the tax law, in relation to exempting domestic and imported game animals from the sales and compensating use tax

Purpose

This bill exempts domestic and imported animals harvested as game animals from the sales and compensating use tax.

Summary of provisions

Section 1115 of the Tax Law is amended by adding a new subdivision (hh) to exempt receipts from the sales of services for the processing of domestic and imported animals when harvested as game animals from the sales and compensating use tax.

Justification

Hunting is not only a pastime for some, but also a method of obtaining food. Oftentimes, hunters may take their larger animals, such as deer, to be processed. Despite the fact that game animals are exempt from sales tax, hunters who have taken their deer to be processed have had to deal with state sales and compensating use taxes, as the service of processing is taxed.

As game animals used for human consumption are tax-exempt, the processing of these animals to be used for human consumption should also be tax-exempt.

This legislation seeks to do just that, by exempting receipts from the sales of services for the processing of deer meat, as well as other game animals, from state sales and compensating use tax.

Legislative history

New bill.

Fiscal implications

Undetermined at this time.

Effective date

September 1, 2012.