What's happening
This bill exempts ski resorts from sales tax on certain equipment and electricity used in their operations.
Why it matters
Reduces operational costs for ski resorts. by exempting purchases of machinery, equipment, and other tangible property directly used in their business, potentially allowing them to reinvest, upgrade facilities, or keep prices lower for customers.
Extends tax exemptions to contractors and repair personnel. working on ski resorts, as long as the equipment or materials become part of a capital improvement—this could lower renovation and expansion costs, making it easier for resorts to maintain and improve infrastructure.
Specifically exempts electricity used exclusively in resort operations from sales and use taxes. , which is significant given the high energy demands of ski lifts, snowmaking, and resort facilities, possibly making resorts more financially resilient during energy price spikes.
Requires documentation and oversight for tax-exempt purchases. , meaning resorts and their contractors must provide specific certification forms, ensuring accountability and aiming to prevent abuse of the tax exemption.
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Who cares
New York ski resort operators
The bill would exempt qualifying equipment purchases from sales tax and electricity used directly and exclusively in resort operations from sales and compensating use taxes.
Contractors, subcontractors and repair workers
They could purchase qualifying property tax-free when it would become a capital improvement at a ski resort.
Equipment vendors
They would need exemption certificates from resort operators or eligible contractors claiming the equipment exemption.
State tax commissioner
The bill would authorize the commissioner to prescribe the form and required information for equipment exemption certificates.
Headline styles
End Ski Resort Sales Tax
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
1 Multi-sponsor
History
- Held for consideration in ways and means
- Referred to ways and means
- Referred to ways and means
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1470
2017-2018 Regular Sessions
IN ASSEMBLY
January 12, 2017
Introduced by M. of A. CROUCH, GIGLIO, LOPEZ -- Multi-Sponsored by -- M. of A. GOODELL -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to exempting ski resorts from sales tax on equipment that is used in the operation of the business and from sales tax on electricity used in the operation of the business
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivision (a) of section 1115 of the tax law is amended by adding a new paragraph 44 to read as follows:
(44) (i) Machinery, equipment and other tangible personal property specified herein, sold to a person or entity operating a ski resort located in this state for use at such ski resort, where such property: (A) will be located at or installed in a facility or structure which is a part of the ski resort; (B) is required for and directly related to the provision of services by the operator of the ski resort; and (C) is not purchased by the operator of the ski resort for the purpose of re-sale.
(ii) Receipts from the retail sale of the tangible personal property exempt pursuant to subparagraph (i) of this paragraph if purchased by an operator of a ski resort, shall be exempt when purchased by a contractor, subcontractor or repairman for use as described in such subparagraph (i), where such property is to become a capital improvement to real property.
(iii) In order to receive the exemption provided for under this paragraph, the operator of the ski resort or a contractor, subcontractor or repairman as provided in subparagraph (ii) of this paragraph shall furnish to the vendor of the exempt property a certificate in such form and containing such information as may be prescribed by the commissioner.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04407-01-7
A. 1470 2
§ 2. Subdivision (c) of section 1115 of the tax law is amended by adding a new paragraph 3 to read as follows:
(3) Electricity of whatever nature for use or consumption directly and exclusively in the operation of a ski resort shall be exempt from the taxes imposed under subdivisions (a) and (b) of section eleven hundred five and the compensating use tax imposed under section eleven hundred ten of this article.
§ 3. This act shall take effect January 1, 2018 and shall apply to all tax years commencing on or after such effective date.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.