Bill Text: NY S02076 | 2015-2016 | 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) 2016-01-06 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S02076 Detail]

Download: New_York-2015-S02076-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         2076
                              2015-2016 Regular Sessions
                                   I N  S E N A T E
                                   January 21, 2015
                                      ___________
       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,
   22  WHEN  HARVESTED  AT A GAME HUNTING PRESERVE, SHALL BE CONSIDERED FOOD OR
   23  FOOD PRODUCTS SOLD FOR HUMAN CONSUMPTION.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD05514-01-5
       S. 2076                             2
    1    S 2. This act shall  take  effect  on  the  first  of  September  next
    2  succeeding the date on which it shall have become a law, and shall apply
    3  to  sales  made,  services rendered and uses occurring on and after such
    4  date.