Bill Text: NY A01887 | 2019-2020 | General Assembly | Introduced


Bill Title: Exempts 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.

Spectrum: Partisan Bill (Republican 3-0)

Status: (Introduced) 2019-01-17 - referred to ways and means [A01887 Detail]

Download: New_York-2019-A01887-Introduced.html


                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  busi-
          ness
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
     2  by adding a new paragraph 45 to read as follows:
     3    (45)  (i)  Machinery,  equipment  and other tangible personal property
     4  specified herein, sold to a person or  entity  operating  a  ski  resort
     5  located  in  this state for use at such ski resort, where such property:
     6  (A) will be located at or installed in a facility or structure which  is
     7  a  part  of  the ski resort; (B) is required for and directly related to
     8  the provision of services by the operator of the ski resort; and (C)  is
     9  not  purchased  by  the  operator  of  the ski resort for the purpose of
    10  re-sale.
    11    (ii) Receipts from the retail sale of the tangible  personal  property
    12  exempt pursuant to subparagraph (i) of this paragraph if purchased by an
    13  operator  of  a ski resort, shall be exempt when purchased by a contrac-
    14  tor, subcontractor or repairman for use as described  in  such  subpara-
    15  graph  (i),  where  such  property is to become a capital improvement to
    16  real property.
    17    (iii) In order to receive the exemption provided for under this  para-
    18  graph,  the operator of the ski resort or a contractor, subcontractor or
    19  repairman as provided in  subparagraph  (ii)  of  this  paragraph  shall
    20  furnish  to the vendor of the exempt property a certificate in such form
    21  and containing such information as may be prescribed by the  commission-
    22  er.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03055-01-9

        A. 1887                             2
     1    §  2.  Subdivision  (c)  of  section 1115 of the tax law is amended by
     2  adding a new paragraph 3 to read as follows:
     3    (3) Electricity of whatever nature for use or consumption directly and
     4  exclusively  in  the  operation of a ski resort shall be exempt from the
     5  taxes imposed under subdivisions (a) and (b) of section  eleven  hundred
     6  five  and  the compensating use tax imposed under section eleven hundred
     7  ten of this article.
     8    § 3. This act shall take effect January 1, 2020 and shall apply to all
     9  tax years commencing on or after such effective date.
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