Bill Text: NY S00452 | 2017-2018 | General Assembly | Introduced

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Bill Title: Exempts domestic and imported animals harvested at a game hunting preserve from the sales and compensating use tax.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2018-01-03 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S00452 Detail]

Download: New_York-2017-S00452-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                           452
                               2017-2018 Regular Sessions
                    IN SENATE
                                       (Prefiled)
                                     January 4, 2017
                                       ___________
        Introduced  by  Sen.  YOUNG  -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment 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  Assem-
        bly, do enact as follows:
     1    Section  1.  Paragraph 1 of subdivision (a) of section 1115 of the tax
     2  law, as amended by section 1 of part II of chapter 59  of  the  laws  of
     3  2014, is amended to read as follows:
     4    (1)  Food,  food products, beverages, dietary foods and health supple-
     5  ments, sold for human  consumption  but  not  including  (i)  candy  and
     6  confectionery, (ii) fruit drinks which contain less than seventy percent
     7  of  natural  fruit juice, (iii) soft drinks, sodas and beverages such as
     8  are ordinarily dispensed at soda fountains or  in  connection  therewith
     9  (other than coffee, tea and cocoa) and (iv) beer, wine or other alcohol-
    10  ic  beverages,  all  of  which  shall be subject to the retail sales and
    11  compensating use taxes, whether or not the item is sold in liquid  form.
    12  The  food  and  drink excluded from the exemption provided by this para-
    13  graph under subparagraphs (i), (ii) and (iii) of this paragraph shall be
    14  exempt under this paragraph when sold for one dollar and fifty cents  or
    15  less through any vending machine activated by the use of coin, currency,
    16  credit  card  or debit card. With the exception of the provision in this
    17  paragraph providing for an exemption for certain food or drink sold  for
    18  one  dollar  and  fifty  cents or less through vending machines, nothing
    19  herein shall be construed as  exempting  food  or  drink  from  the  tax
    20  imposed  under  subdivision  (d)  of section eleven hundred five of this
    21  article. For purposes of this paragraph, domestic and imported  animals,
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05761-01-7
        S. 452                              2
     1  when  harvested  at a game hunting preserve, shall be considered food or
     2  food products sold for human consumption.
     3    §  2.  This  act  shall  take  effect  on  the first of September next
     4  succeeding the date on which it shall have become a law, and shall apply
     5  to sales made, services rendered and uses occurring on  and  after  such
     6  date.