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

BILL NUMBER:S2685A

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 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

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

This act shall take effect September 1, 2014, and shall apply to sales made, services rendered and uses occurring on and after such date.