STATE OF NEW YORK ________________________________________________________________________ 7551 2019-2020 Regular Sessions IN ASSEMBLY May 9, 2019 ___________ Introduced by M. of A. MANKTELOW -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to exempting the sale of farri- er supplies and services from the sales and use taxes The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Section 1115 of the tax law is amended by adding a new 2 subdivision (ll) to read as follows: 3 (ll) Services rendered by farrier, defined as a professional equine 4 hoofcare expert and shoer of horses, in the shoeing of a horse, includ- 5 ing but not limited to, any reasonable charge imposed by a farrier for 6 travel to and from a farm or for rendering such services at a remote 7 location on a farm, shall be exempt from taxes under this article. 8 § 2. This act shall take effect on the first of April next succeeding 9 the date on which it shall have become a law and shall apply to sales 10 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. LBD01610-01-9