Bill Text: NY S00522 | 2021-2022 | General Assembly | Introduced
Bill Title: Relates to providing an exemption for drugs and medicines for companion and farm animals.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Introduced - Dead) 2022-01-05 - REFERRED TO BUDGET AND REVENUE [S00522 Detail]
Download: New_York-2021-S00522-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 522 2021-2022 Regular Sessions IN SENATE (Prefiled) January 6, 2021 ___________ Introduced by Sens. TEDISCO, BOYLE, SERINO -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue AN ACT to amend the tax law, in relation to providing an exemption for drugs and medicines for companion and farm animals 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 3-b to read as follows: 3 (3-b) Drugs and medicines intended for use, internally or externally, 4 in the cure, mitigation, treatment or prevention of illnesses or 5 diseases in companion animals, as defined by subdivision five of section 6 three hundred fifty of the agriculture and markets law, and farm 7 animals, as defined by subdivision four of section three hundred fifty 8 of the agriculture and markets law, medical equipment (including compo- 9 nent parts thereof) and supplies required for such use or to correct or 10 alleviate physical incapacity. 11 § 2. Subdivision (b) of section 1107 of the tax law is amended by 12 adding a new clause 12 to read as follows: 13 (12) Except as otherwise provided by law, the exemption provided by 14 paragraph three-b of subdivision (a) of section eleven hundred fifteen 15 of this article relating to drugs and medicines intended for use in 16 companion animals and farm animals shall be applicable pursuant to a 17 local law, ordinance or resolution adopted by a city subject to the 18 provisions of this clause. Such city is empowered to adopt or repeal 19 such a local law, ordinance or resolution. Such adoption or repeal shall 20 also be deemed to amend any local law, ordinance or resolution enacted 21 by such a city imposing taxes pursuant to the authority of subdivision 22 (a) of section twelve hundred ten of this chapter. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD00851-01-1S. 522 2 1 § 3. Subparagraph (ii) of paragraph 1 of subdivision (a) of section 2 1210 of the tax law, as amended by section 2 of part WW of chapter 60 of 3 the laws of 2016, is amended, and a new subparagraph (iii) is added to 4 read as follows: 5 (ii) Any local law, ordinance or resolution enacted by any city, coun- 6 ty or school district, imposing the taxes authorized by this subdivi- 7 sion, shall omit the residential solar energy systems equipment and 8 electricity exemption provided for in subdivision (ee) of section eleven 9 hundred fifteen of this chapter, the commercial solar energy systems 10 equipment and electricity exemption provided for in subdivision (ii) of 11 section eleven hundred fifteen of this chapter, the commercial fuel cell 12 electricity generating systems equipment and electricity generated by 13 such equipment exemption provided for in subdivision (kk) of section 14 eleven hundred fifteen of this chapter and the clothing and footwear 15 exemption provided for in paragraph thirty of subdivision (a) of section 16 eleven hundred fifteen of this chapter, unless such city, county or 17 school district elects otherwise as to such residential solar energy 18 systems equipment and electricity exemption, such commercial solar ener- 19 gy systems equipment and electricity exemption, commercial fuel cell 20 electricity generating systems equipment and electricity generated by 21 such equipment exemption or such clothing and footwear exemption. (iii) 22 Any local law, ordinance or resolution enacted by any city, county or 23 school district, imposing the taxes authorized by this subdivision, 24 shall omit medicines intended for use in companion animals and farm 25 animals exemption provided for in paragraph three-b of subdivision (a) 26 of section eleven hundred fifteen of this chapter, unless such city, 27 county or school district elects otherwise; provided that if such a city 28 having a population of one million or more enacts the resolution 29 described in subdivision (p) of this section or repeals such resolution, 30 such resolution or repeal shall also be deemed to amend any local law, 31 ordinance or resolution enacted by such a city imposing such taxes 32 pursuant to the authority of this subdivision, whether or not such taxes 33 are suspended at the time such city enacts its resolution pursuant to 34 subdivision (p) of this section or at the time of any such repeal; 35 provided, further, that any such local law, ordinance or resolution and 36 section eleven hundred seven of this chapter, as deemed to be amended in 37 the event a city of one million or more enacts a resolution pursuant to 38 the authority of subdivision (p) of this section, shall be further 39 amended, as provided in section twelve hundred eighteen of this subpart, 40 so that the medicines intended for use in companion animals and farm 41 animals exemption in any such local law, ordinance or resolution or in 42 such section eleven hundred seven of this chapter is the same as the 43 medicines intended for use in companion animals and farm animals in 44 paragraph three-b of subdivision (a) of section eleven hundred fifteen 45 of this chapter. 46 § 4. Subdivision (d) of section 1210 of the tax law, as amended by 47 section 4 of part WW of chapter 60 of the laws of 2016, is amended to 48 read as follows: 49 (d) A local law, ordinance or resolution imposing any tax pursuant to 50 this section, increasing or decreasing the rate of such tax, repealing 51 or suspending such tax, exempting from such tax the energy sources and 52 services described in paragraph three of subdivision (a) or of subdivi- 53 sion (b) of this section or changing the rate of tax imposed on such 54 energy sources and services or providing for the credit or refund 55 described in clause six of subdivision (a) of section eleven hundred 56 nineteen of this chapter, or electing or repealing the exemption forS. 522 3 1 residential solar equipment and electricity in subdivision (ee) of 2 section eleven hundred fifteen of this [article] chapter, or the 3 exemption for commercial solar equipment and electricity in subdivision 4 (ii) of section eleven hundred fifteen of this [article] chapter, or 5 electing or repealing the exemption for commercial fuel cell electricity 6 generating systems equipment and electricity generated by such equipment 7 in subdivision (kk) of section eleven hundred fifteen of this article 8 must go into effect only on one of the following dates: March first, 9 June first, September first or December first; provided, that a local 10 law, ordinance or resolution providing for the exemption described in 11 paragraph thirty of subdivision (a) of section eleven hundred fifteen of 12 this chapter or repealing any such exemption or a local law, ordinance 13 or resolution providing for a refund or credit described in subdivision 14 (d) of section eleven hundred nineteen of this chapter or repealing such 15 provision so provided must go into effect only on March first; provided, 16 further, that a local law, ordinance or resolution providing for the 17 exemption described in paragraph three-b of subdivision (a) of section 18 eleven hundred fifteen of this chapter or repealing any such exemption 19 so provided and a resolution enacted pursuant to the authority of subdi- 20 vision (p) of this section providing such exemption or repealing such 21 exemption so provided may go into effect immediately. No such local 22 law, ordinance or resolution shall be effective unless a certified copy 23 of such law, ordinance or resolution is mailed by registered or certi- 24 fied mail to the commissioner at the commissioner's office in Albany at 25 least ninety days prior to the date it is to become effective. However, 26 the commissioner may waive and reduce such ninety-day minimum notice 27 requirement to a mailing of such certified copy by registered or certi- 28 fied mail within a period of not less than thirty days prior to such 29 effective date if the commissioner deems such action to be consistent 30 with the commissioner's duties under section twelve hundred fifty of 31 this article and the commissioner acts by resolution. Where the 32 restriction provided for in section twelve hundred twenty-three of this 33 article as to the effective date of a tax and the notice requirement 34 provided for therein are applicable and have not been waived, the 35 restriction and notice requirement in section twelve hundred twenty- 36 three of this article shall also apply. 37 § 5. Section 1210 of the tax law is amended by adding a new subdivi- 38 sion (p) to read as follows: 39 (p) Notwithstanding any other provision of state or local law, ordi- 40 nance or resolution to the contrary: 41 (1) Any city having a population of one million or more in which the 42 taxes imposed by section eleven hundred seven of this chapter are in 43 effect, acting through its local legislative body, is hereby authorized 44 and empowered to elect to provide the exemption from such taxes for the 45 same medicines intended for use in companion animals and farm animals 46 exempt from state sales and compensating use taxes described in para- 47 graph three-b of subdivision (a) of section eleven hundred fifteen of 48 this chapter by enacting a resolution in the form set forth in paragraph 49 two of this subdivision; whereupon, upon compliance with the provisions 50 of subdivisions (d) and (e) of this section, such enactment of such 51 resolution shall be deemed to be an amendment to such section eleven 52 hundred seven and such section eleven hundred seven shall be deemed to 53 incorporate such exemption as if it had been duly enacted by the state 54 legislature and approved by the governor.S. 522 4 1 (2) The resolution described in paragraph (1) of this subdivision 2 shall read as follows: Be it enacted by the (insert proper title of 3 local legislative body) as follows: 4 Section one. Receipts from sales of and consideration given or 5 contracted to be given for purchases of medicines intended for use in 6 companion animals and farm animals exempt from state sales and compen- 7 sating use taxes pursuant to paragraph three-b of subdivision (a) of 8 section eleven hundred fifteen of the tax law shall also be exempt from 9 sales and compensating use taxes imposed in this jurisdiction. 10 Section two. This resolution shall take effect, (insert the date) and 11 shall apply to sales made and uses occurring on and after that date 12 although made or occurring under a prior contract. 13 § 6. The commissioner of taxation and finance is hereby authorized to 14 implement the provisions of this act with respect to the elimination of 15 the imposition of sales tax, additional taxes, and supplemental taxes on 16 medicines intended for use in companion animals and farm animals and all 17 other taxes so addressed by this act. 18 § 7. This act shall take effect on the first day of the sales tax 19 quarterly period, as described in subdivision (b) of section 1136 of the 20 tax law, next commencing at least 90 days after this act shall have 21 become a law and shall apply in accordance with the applicable transi- 22 tional provisions of sections 1106 and 1217 of the tax law.
