Enacts the New York state sportsmen's weekend act and creates a limited exemption of the sale of certain firearms, ammunition, archery equipment and hunting supplies from state sales and compensating use taxes

A local option is provided.

Justification

This legislation will provide sales tax relief to hunters and outdoor sportsmen, while promoting tourism and economic activity throughout our State.

Nearly 700,000 New Yorkers and over 50,000 nonresidents hunt in the Empire State, Hunting and fishing activities throughout New York generate hundreds of millions of dollars in economic revenue throughout the State. With the crucial need for job creation, tourism and economic development, I believe passing this legislation would promote all these areas of interest. Tourism is an economic driver in itself. The 750,000 sportsmen that hunt in New York each year provide tax revenue to the State and Local areas that they travel to each year. This increased tax revenue is gained through, hotel/motel occupancy taxes, motor fuel taxes, toll costs, licensing fees, and additional sales tax revenue.

According to the New York State Department of Environmental Conservation, the hunting, fishing and trapping community in New York State is the only interest group that funds the management of the resources that are important to them. Hunting, fishing and trapping license sales (1.5 million per year) generate approximately $47 million dollars per year that is deposited into the Conservation Fund. Those funds leverage millions more in federal aid as a direct result of the license sale revenue. This doesn't even include the estimated $2 billion generated to the state economy on a yearly basis by residents and visitors coming to New York to hunt, fish and trap. According to the International Association of Fish and Wildlife Agencies, a 2001 study shows New York ranks number 4 in the Top Ten States Ranked by Annual Hunting-Related Retail Sales, bringing in over $891 million annually in residential retail sales and $47 million from non residents.

In 2011, the National Shooting Sports Foundation and the Association of Fish and Wildlife Agencies came out with another study which claimed $2,252,489,306 in retail sales of all hunting activities.

The shooting sports are so much more than simply pulling a trigger or releasing a bowstring. They represent financial opportunity for every community. Each purchase made by sportsmen sets off a chain reaction of economic benefits. The significant retail sales mentioned before only focuses on the direct retail sales of hunting equipment, not the additional sales that come as a ripple effect. The Opening Day of Hunting Season varies year-to-year and region-to-region, usually beginning in late fall, after September 1St. By setting the dates to begin the last weekend in August, you allow hunters the ability to purchase they're hunting supplies right before the start of the new season.

Prior legislative history

New Bill.

Fiscal implications

To be determined.

Effective date

This act shall take effect on the first day of a sales tax quarterly period, as described in subdivision (b) of section 1136 of the Tax Law, beginning at least 90 days after the date this act shall have become a law and shall apply in accordance with the applicable transitional provisions of section 1106 and 1217 of the tax law; provided, further, that the commissioner of taxation and finance shall be authorized on and after the date this act shall have become a law to adopt and amend any rules or regulations necessary to implement this act on its effective date.