What's happening
This bill exempts ski resorts in New York from sales tax on equipment and electricity used in their operations.
Why it matters
Provides targeted financial relief to ski resorts. by exempting them from paying sales tax on essential machinery, equipment, and electricity, potentially lowering operating costs and improving profitability for these businesses.
Includes contractors and subcontractors. working on ski resorts in the exemption, as long as the purchased goods become a capital improvement—encouraging investment in resort infrastructure and modernization.
Requires specific documentation to claim the exemption. , ensuring only eligible purchases receive the tax break and adding a layer of administrative oversight that could impact how resorts and vendors handle transactions.
May influence regional economic activity. by making New York ski resorts more competitive with out-of-state resorts, possibly boosting tourism, local employment, and associated businesses in mountain communities.
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Who cares
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
1887
2019-2020 Regular Sessions
IN ASSEMBLY
January 17, 2019
Introduced by M. of A. CROUCH, GIGLIO -- 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 45 to read as follows:
(45) (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.
LBD03055-01-9
A. 1887 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, 2020 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.