Bill Text: NY S04481 | 2019-2020 | General Assembly | Introduced

New York Senate Bill 4481 (Prior Session Legislation)

Introduced

Bill Title: Exempts receipts from the services provided by a farrier in shoeing a horse including reasonable fees for travel and shoeing a horse in a remote location on a farm.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2020-01-08 - REFERRED TO BUDGET AND REVENUE [S04481 Detail]

Download: New_York-2019-S04481-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________
                                          4481
                               2019-2020 Regular Sessions
                    IN SENATE
                                     March 13, 2019
                                       ___________
        Introduced by Sens. RANZENHOFER, SEWARD -- read twice and ordered print-
          ed,  and  when  printed to be committed to the Committee on Budget and
          Revenue
        AN ACT to amend the tax law, in relation to exempting the sale of farri-
          er supplies and services from the sales and use taxes
          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) Services rendered by farrier, defined as  a  professional  equine
     4  hoofcare  expert and shoer of horses, in the shoeing of a horse, includ-
     5  ing but not limited to, any reasonable charge imposed by a  farrier  for
     6  travel  to  and  from  a farm or for rendering such services at a remote
     7  location on a farm, shall be exempt from taxes under this article.
     8    § 2. This act shall take effect on the first of April next  succeeding
     9  the  date  on  which it shall have become a law and shall apply to sales
    10  made and uses occurring on or after such effective date.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01610-01-9