What's happening
This bill exempts farrier (horse hoofcare) supplies and services from New York State sales and use taxes.
Why it matters
Reduces costs for horse owners and equine businesses. by removing sales tax on farrier supplies and services, which can be a significant recurring expense for those maintaining horses.
May support the state’s agricultural and equine industries. by making horse care more affordable, potentially encouraging growth in related sectors such as farming, horse training, and recreation.
Levels the playing field with other agricultural exemptions. , as many farm-related products and services are already tax-exempt in New York, recognizing the essential nature of animal care in rural economies.
Specifically includes travel surcharges by farriers as exempt. , which is important for rural areas where farriers often travel long distances to service clients, addressing a practical cost burden for both providers and customers.
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Who cares
Farriers
The bill would exempt their horse-shoeing services from sales and use taxes, including reasonable charges for farm travel and work at remote farm locations.
Horse owners and farm operators
They would no longer owe sales and use taxes on covered horse-shoeing services and related travel charges.
New York State tax administrators
They would need to apply the exemption to sales made and uses occurring on or after the bill’s effective date.
Headline styles
No Tax on Horse Shoeing
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 61
History
- Referred to investigations and government operations
- Referred to investigations and government operations
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
2320
2017-2018 Regular Sessions
IN SENATE
January 13, 2017
Introduced by Sens. RANZENHOFER, LARKIN, MARCHIONE, SEWARD, VALESKY, YOUNG -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations
AN ACT to amend the tax law, in relation to exempting the sale of farrier supplies and services from the sales and use taxes
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Section 1115 of the tax law is amended by adding a new subdivision (ll) to read as follows:
(ll) Services rendered by farrier, defined as a professional equine hoofcare expert and shoer of horses, in the shoeing of a horse, including but not limited to, any reasonable charge imposed by a farrier for travel to and from a farm or for rendering such services at a remote location on a farm, shall be exempt from taxes under this article.
§ 2. This act shall take effect on the first of April next succeeding the date on which it shall have become a law and shall apply to sales made and uses occurring on or after such effective date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06129-01-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
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 (11) 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
2015-16 - S.800-A - INVESTIGATIONS 2013-14 - S.1432-A - PASSED SENATE 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 on the first of April next succeeding the date on which it shall have become a law and shall apply to sales made and uses occurring on or after such effective date.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.