What's happening
This bill exempts domestic and imported game animals harvested at game hunting preserves from New York's sales and use tax.
Why it matters
Could lower costs for hunters and game preserve operators. by removing the sales and use tax on animals harvested at these preserves, potentially making hunting more accessible or attractive.
May incentivize more hunting activity at game preserves,. which could impact local economies (boosting tourism and related businesses) as well as wildlife management practices.
Creates a specific tax distinction for game animals from preserves. (both domestic and imported), treating them as food for human consumption, which sets a precedent for how such animals are classified under tax law.
Potentially reduces tax revenue for the state. from this sector, raising questions about fiscal impacts and the balance between promoting recreational hunting and funding public services.
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Who cares
Headline styles
End Tax on Hunted Game
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to investigations and government operations
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
930
2019-2020 Regular Sessions
IN SENATE
January 9, 2019
Introduced by Sen. 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 domestic and imported game animals harvested at a game hunting preserve from the sales and compensating use tax
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Paragraph 1 of subdivision (a) of section 1115 of the tax law, as amended by section 1 of part II of chapter 59 of the laws of 2014, is amended to read as follows:
(1) Food, food products, beverages, dietary foods and health supplements, sold for human consumption but not including (i) candy and confectionery, (ii) fruit drinks which contain less than seventy percent of natural fruit juice, (iii) soft drinks, sodas and beverages such as are ordinarily dispensed at soda fountains or in connection therewith (other than coffee, tea and cocoa) and (iv) beer, wine or other alcoholic beverages, all of which shall be subject to the retail sales and compensating use taxes, whether or not the item is sold in liquid form. The food and drink excluded from the exemption provided by this paragraph under subparagraphs (i), (ii) and (iii) of this paragraph shall be exempt under this paragraph when sold for one dollar and fifty cents or less through any vending machine activated by the use of coin, currency, credit card or debit card. With the exception of the provision in this paragraph providing for an exemption for certain food or drink sold for one dollar and fifty cents or less through vending machines, nothing herein shall be construed as exempting food or drink from the tax imposed under subdivision (d) of section eleven hundred five of this article. For purposes of this paragraph, domestic and imported animals, when harvested at a game hunting preserve, shall be considered food or food products sold for human consumption.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03022-01-9
S. 930 2
§ 2. This act shall take effect on the first of September next succeeding the date on which it shall have become a law, and shall apply to sales made, services rendered and uses occurring on and after such 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 exempting domestic and imported game animals harvested at a game hunting preserve from the sales and compensating use tax
Purpose
This bill exempts domestic and imported animals harvested at a game hunting preserve from the sales and compensating use tax.
Summary of provisions
Section 1115 of the Tax Law is amended to include domestic and imported animals when harvested at a game hunting preserve as food or food products sold for human consumption.
Justification
This legislation exempts deer meat harvested for human consumption on a gaming preserve from state sales and compensating use tax. When a deer is harvested on a hunting preserve in New York State, sales tax is levied on the cost of the animal taken despite the fact that the venison is being processed for human consumption straightaway. This bill corrects the discrepancy in the state tax law between venison and other meats (i.e. beef, etc.) which constitute food for human consumption.
Legislative history
2017,2018: S.452/A.4623 Referred to Investigations and Government Oper- ations 2015,2016: S.2076/A.1188 Referred to Investigations and Government Oper- ations 2013,2014: S.2085/A.5220 Referred to Investigations and Government Oper- ations 2011,2012: S.835A/A.2112A Referred to Investigations and Government Operations 2009,2010: S.2417/A.5852A Referred to Investigations and Government Operations 2007,2008: S.2035/A.5150 Advanced to Third Reading Calendar
Fiscal implications
Undetermined at this time.
Effective date
On the first of September next following the date of its enactment into law.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.