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S1432Senate2013-2014 Session

Exempts receipts from the services provided by a farrier in shoeing a horse

Sponsor Michael H. RanzenhoferSD-61+3 co-sponsorsAffects Finance
Status
In Assembly Committee
Ways And Means
Impact
Pending
Passage
Pending

Bill progress

Step 5 of 7

In Assembly · Ways And Means

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Sponsors

Primary sponsor
Michael H. Ranzenhofer

Senator · Senate District 61

Chair, Corporations, Authorities And Commissions

History

  1. Referred to ways and means
  2. Delivered to assembly
  3. Passed senateVote 54–3
  4. Advanced to third reading
  5. 2nd report cal.
  6. 1st report cal.1061
  7. Reported and committed to finance
  8. Print number 1432a
  9. Amend and recommit to investigations and government operations
  10. Referred to investigations and government operations
  11. Reported and committed to finance
  12. Referred to investigations and government operations

Full text

The text isn't available here yet. Check nysenate.gov.

Sponsor's memo

BILL NUMBER:S1432A

Title of bill

An act to amend the tax law, in relation to exempting the sale of farrier supplies and services from the sales and use taxes

Summary of provisions

Section 1 adds a new Subdivision (jj) of Section 1115 of the Tax Law to exempt all farrier services from the sales tax.

Purpose & justification

To clarify the sales tax law to specify that farrier services provided to commercial horse boarding operations are exempt from sales tax.

In 2000, sales tax relief was provided to farm-related purchases including commercial horse boarding operations. 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 farrier services will remove any confusion from the law and make New York a more friendly state for the horse business.

Existing law

A sales tax exemption is granted for horse instruction, training and showing, and a tax exemption is given for the horseshoes or nails; but the farrier service of caring for the hooves, preparing and nailing shoes, is taxable.

Prior legislative history

2011-12 - S.3194 - FINANCE/PASSED SENATE 2009-10 - S.2984 -- INVESTIGATIONS 2008 - S.2329/A.2391 -- RULES/Ways & Means 2007 - S.2329/A.2391 -- PASSED SENATE/Ways & Means 2006 - S.3927-A/A.3071-A -- PASSED SENATE/Ways & Means 2005 - S.3927/A.3071-A - INVESTIGATIONS/Ways & Means 2003/04 - S.6530/A.10996 - PASSED SENATE/Ways & Means

Fiscal implications

To be determined

Effective date

This act shall take effect April 1 of the year next succeeding date of enactment 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.