Bill Text: NY S03389 | 2019-2020 | 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 4-0)

Status: (Introduced - Dead) 2020-01-08 - REFERRED TO BUDGET AND REVENUE [S03389 Detail]

Download: New_York-2019-S03389-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          3389
                               2019-2020 Regular Sessions
                    IN SENATE
                                    February 6, 2019
                                       ___________
        Introduced by Sens. RANZENHOFER, SEWARD, YOUNG -- 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  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 (ll) to read as follows:
     3    (ll)  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    § 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.
                                                                   LBD01612-01-9