Bill Text: NY S03193 | 2011-2012 | General Assembly | Introduced

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Bill Title: Provides for a tax exemption for commercial horse boarding services when provided by a commercial horse boarding operation; defines terms.

Spectrum: Partisan Bill (Republican 5-0)

Status: (Introduced - Dead) 2012-06-21 - RECOMMITTED TO RULES [S03193 Detail]

Download: New_York-2011-S03193-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         3193
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                   February 11, 2011
                                      ___________
       Introduced  by Sens. RANZENHOFER, JOHNSON, LARKIN, MAZIARZ -- read twice
         and ordered printed, and when printed to be committed to the Committee
         on Investigations and Government Operations
       AN ACT to amend the tax law, in relation to providing  a  tax  exemption
         for commercial horse boarding services
         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 (gg) to read as follows:
    3    (GG)  RECEIPTS  FROM  THE  SALE  OF COMMERCIAL HORSE BOARDING SERVICES
    4  PROVIDED BY A COMMERCIAL HORSE BOARDING OPERATION SHALL BE  EXEMPT  FROM
    5  TAXES IMPOSED UNDER THIS ARTICLE. FOR PURPOSES OF THIS SUBDIVISION:
    6    (1)  "COMMERCIAL HORSE BOARDING OPERATION" SHALL HAVE THE SAME MEANING
    7  AS SUCH TERM HAS IN SUBDIVISION THIRTEEN OF SECTION THREE HUNDRED ONE OF
    8  THE AGRICULTURE AND MARKETS LAW;
    9    (2) "COMMERCIAL HORSE BOARDING SERVICES" SHALL  INCLUDE,  BUT  NOT  BE
   10  LIMITED TO, THE FEED AS WELL AS THE ACTS OF FEEDING, WATERING, BOARDING,
   11  GROOMING,  EXERCISING,  NURSING  CARE,  SPRAYING,  WORMING,  HOLDING FOR
   12  FARRIER OR VETERINARIAN CARE AND CLEANING OF STALLS OF HORSES.
   13    S 2. This act shall take effect on the first of April next  succeeding
   14  the date on which it shall have become a law.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD02348-01-1