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Senator · Senate District 61
History
- Reported and committed to finance
- Print number 1433a
- Amend and recommit to investigations and government operations
- Referred to investigations and government operations
- Reported and committed to finance
- Referred to investigations and government operations
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
BILL NUMBER:S1433A
Title of bill
An act to amend the tax law, in relation to providing a tax exemption for commercial horse boarding services
Summary of provisions
Section 1 adds a new Subdivision (jj) of Section 1115 of the Tax Law to exempt all receipts from the sale of horse boarding services provided by a commercial horse boarding operation for the care, control and custody of horses.
Purpose & justification
To clarify the Sales Tax Law to specify that all services provided by 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. 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 farrier 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.
Existing law
A sales tax exemption is granted for horse instruction, training and showing, but care, custody and control of horses is taxable. Services provided for horses used for pleasure, racing or show are taxable.
Prior legislative history
2011/2012 - S.3193-A -- RULES 2010 - S.2985/A.9066 -- INVESTIGATIONS/Ways & Means 2008 - S.2962/A.2429 -- RULES/Ways & Means 2007 - S.2962/A.2429 -- PASSED SENATE/Ways & Means 2006 - S.6658/A.9770 -- PASSED SENATE/Ways & Means
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.