What's happening
The bill creates an annual three-day sales tax exemption in August for firearms, ammunition, archery equipment, and hunting supplies, with local governments able to opt in.
Why it matters
Encourages hunting and outdoor sports by temporarily lowering the cost barrier. By exempting firearms, ammunition, archery equipment, and hunting supplies from sales tax for three days each August, the bill aims to make these items more affordable, potentially increasing participation in hunting and related activities.
Local control over tax policy and community standards. Cities, counties, and school districts are given the explicit choice to participate in the tax exemption or not, allowing local governments to reflect the values and economic priorities of their residents.
May create economic incentives and regional competition. Retailers in areas that opt in could see increased sales and attract customers from neighboring jurisdictions that do not offer the exemption. This could benefit local businesses but might also shift sales regionally rather than create new economic activity.
Clarifies legal and administrative frameworks for implementation. The legislation sets out specific definitions (e.g., what counts as a hunting firearm), licensing requirements for pistol/revolver purchases, and administrative rules for how local governments can enact or repeal the exemption, aiming to minimize confusion and ensure smooth operation.
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Who cares
Headline styles
Tax Holiday for Hunting Gear
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 55
1 Co-sponsor
History
- Referred to investigations and government operations
- Referred to investigations and government operations
Full text
4 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
807
2017-2018 Regular Sessions
IN SENATE
January 4, 2017
Introduced by Sens. FUNKE, 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 enacting the "New York state sportsmen's weekend act" and creating a limited exemption of the sale of certain firearms, ammunition, archery equipment and hunting supplies from state sales and compensating use taxes and granting municipalities the option to grant such limited exemption
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. This act shall be known and may be cited as the "New York state sportsmen's weekend act".
§ 2. Subdivision (a) of section 1115 of the tax law is amended by adding a new paragraph 44 to read as follows:
(44) Firearms, ammunition, archery equipment and hunting supplies during the three-day period each year commencing on the third Friday of August, and ending on the following Monday. For purposes of this paragraph firearms shall mean any pistol, revolver, rifle or shotgun used for the predominant use of hunting, as determined by the commissioner of the department of environmental conservation. Ammunition, archery equipment and hunting supplies shall mean any crossbows, long bows and their respective supplies used for the predominant use of hunting, as determined by the commissioner of the department of environmental conservation. This paragraph shall only apply to pistols or revolvers on the condition that the purchasing individual has obtained the license required to purchase such a firearm, pursuant to section 400.00 of the penal law, prior to the three-day period provided in this paragraph.
§ 3. Subdivision (b) of section 1107 of the tax law is amended by adding a new clause 12 to read as follows:
(12) Except as otherwise provided by law, the exemption on firearms, ammunition, archery equipment and hunting supplies during the three-day
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04226-01-7
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period each year commencing on the third Friday of August and ending on the following Monday, provided in paragraph forty-four of subdivision (a) of section eleven hundred fifteen of this article, shall be applicable pursuant to a local law, ordinance or resolution adopted by a city subject to the provisions of this section. Such city is empowered to adopt or repeal such a local law, ordinance or resolution. Such adoption or repeal shall also be deemed to amend any local law, ordinance or resolution enacted by such a city imposing taxes pursuant to the authority of subdivision (a) of section twelve hundred ten of this chapter.
§ 4. Paragraph 1 of subdivision (a) of section 1210 of the tax law is amended by adding a new subparagraph (iii) to read as follows:
(iii) Any local law, ordinance or resolution enacted by any city, county or school district, imposing the taxes authorized by this subdivision, shall omit the firearms, ammunition, archery equipment and hunting supplies exemption during the three-day period each year commencing on the third Friday of August, and ending on the following Monday, as provided for in paragraph forty-four of subdivision (a) of section eleven hundred fifteen of this chapter, unless such city, county or school district elects otherwise; provided that if such a city having a population of one million or more enacts the resolution described in subdivision (q) of this section or repeals such resolution, such repeal or resolution shall also be deemed to amend any local law, ordinance or resolution enacted by such a city imposing such tax pursuant to the authority of this subdivision, whether or not such taxes are suspended at the time such city enacts its resolution pursuant to subdivision (q) of this section or at the time of any such repeal; provided further that any such local law, ordinance or resolution and section eleven hundred seven of this chapter, as deemed to be amended in the event a city of one million or more enacts a resolution pursuant to the authority of subdivision (q) of this section, shall be further amended, as provided in section twelve hundred eighteen of this subpart, so that the firearms, ammunition, archery equipment and hunting supplies exemption during the three-day period each year commencing on the third Friday of August, and ending on the following Monday, in any such local law, ordinance or resolution or in section eleven hundred seven of this chapter is the same as the state firearms, ammunition, archery equipment and hunting supplies exemption during the three-day period each year commencing on the third Friday of August, and ending on the following Monday, in paragraph forty-four of subdivision (a) of section eleven hundred fifteen of this chapter.
§ 5. Subdivision (d) of section 1210 of the tax law, as amended by section 4 of part WW of chapter 60 of the laws of 2016, is amended to read as follows:
(d) A local law, ordinance or resolution imposing any tax pursuant to this section, increasing or decreasing the rate of such tax, repealing or suspending such tax, exempting from such tax the energy sources and services described in paragraph three of subdivision (a) or of subdivision (b) of this section or changing the rate of tax imposed on such energy sources and services or providing for the credit or refund described in clause six of subdivision (a) of section eleven hundred nineteen of this chapter, or electing or repealing the exemption for residential solar equipment and electricity in subdivision (ee) of section eleven hundred fifteen of this article, or the exemption for commercial solar equipment and electricity in subdivision (ii) of section eleven hundred fifteen of this article, or electing or repealing the exemption for commercial fuel cell electricity generating systems
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equipment and electricity generated by such equipment in subdivision (kk) of section eleven hundred fifteen of this article must go into effect only on one of the following dates: March first, June first, September first or December first; provided, that a local law, ordinance or resolution providing for the exemption described in paragraph thirty of subdivision (a) of section eleven hundred fifteen of this chapter or repealing any such exemption or a local law, ordinance or resolution providing for a refund or credit described in subdivision (d) of section eleven hundred nineteen of this chapter or repealing such provision so provided must go into effect only on March first; provided further that a local law, ordinance or resolution providing for the exemption described in paragraph forty-four of subdivision (a) of section eleven hundred fifteen of this chapter or repealing any such exemption so provided and a resolution enacted pursuant to the authority of subdivision (q) of this section provided such exemption or repealing such exemption so provided may go into effect immediately. No such local law, ordinance or resolution shall be effective unless a certified copy of such law, ordinance or resolution is mailed by registered or certified mail to the commissioner at the commissioner's office in Albany at least ninety days prior to the date it is to become effective. However, the commissioner may waive and reduce such ninety-day minimum notice requirement to a mailing of such certified copy by registered or certified mail within a period of not less than thirty days prior to such effective date if the commissioner deems such action to be consistent with the commissioner's duties under section twelve hundred fifty of this article and the commissioner acts by resolution. Where the restriction provided for in section twelve hundred twenty-three of this article as to the effective date of a tax and the notice requirement provided for therein are applicable and have not been waived, the restriction and notice requirement in section twelve hundred twentythree of this article shall also apply.
§ 6. Section 1210 of the tax law is amended by adding a new subdivision (q) to read as follows:
(q) Notwithstanding any other provision of state or local law, ordinance or resolution to the contrary:
(1) Any city having a population of one million or more in which the taxes imposed by section eleven hundred seven of this chapter are in effect, acting through its local legislative body, is hereby authorized and empowered to elect to provide the same exemption from such taxes as the firearms, ammunition, archery equipment and hunting supplies exemption during a three-day period each year commencing on the third Friday of August, and ending on the following Monday, from state sales and compensating use taxes described in paragraph forty-four of subdivision (a) of section eleven hundred fifteen of this chapter by enacting a resolution in the form set forth in paragraph two of this subdivision; whereupon, upon compliance with the provisions of subdivisions (d) and (e) of this section, such enactment of such resolution shall be deemed to be an amendment to such section eleven hundred seven and such section eleven hundred seven shall be deemed to incorporate such exemption as if it had been duly enacted by the state legislature and approved by the governor.
(2) Form of Resolution: Be it enacted by the (insert proper title of local legislative body) as follows:
Section 1. Receipts from sales of and consideration given or contracted to be given for purchases of firearms, ammunition, archery equipment and hunting supplies exempt from state sales and compensating
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use taxes during a three-day period each year commencing on the third Friday of August and ending on the following Monday, pursuant to paragraph forty-four of subdivision (a) of section eleven hundred fifteen of the tax law shall also be exempt from sales and compensating use taxes imposed in this jurisdiction.
Section 2. This resolution shall take effect, (insert the date) and shall apply to sales made and uses occurring on and after that date although made or occurring under a prior contract.
§ 7. This act shall take effect on the first day of the 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 sections 1106 and 1217 of the tax law; and provided 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.
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 enacting the "New York state sportsmen's weekend act" and creating a limited exemption of the sale of certain firearms, ammunition, archery equipment and hunting supplies from state sales and compensating use taxes and granting municipalities the option to grant such limited exemption
Summary of bill
This bill creates the New York State Sportsmen's Weekend Act.
Subdivision (a) of section 1115 of the Tax Law is amended by adding a new paragraphs 44, to exempt firearms, ammunition, archery equipments and hunting supplies from sales and use taxes during the three day period each year, commencing on the third Friday of August and ending on the following Monday.
Read the full memo (678 words)
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 their hunting supplies right before the start of the new season.
Prior legislative history
S.4761B of 2015-2016; Referred to Investigations and Government Operations.
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.
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