Bill Text: NY S06633 | 2015-2016 | General Assembly | Introduced

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Bill Title: Relates to providing an exemption for drugs and medicines for companion and farm animals.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2016-02-02 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S06633 Detail]

Download: New_York-2015-S06633-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          6633
                    IN SENATE
                                    February 2, 2016
                                       ___________
        Introduced  by  Sen.  SERINO -- 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 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-a to read as follows:
     3    (3-a)  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-a  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.
    23    § 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
    24  amended by section 3 of part Z of chapter 59 of the  laws  of  2015,  is
    25  amended to read as follows:
    26    (1) Either, all of the taxes described in article twenty-eight of this
    27  chapter,  at  the same uniform rate, as to which taxes all provisions of
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11897-04-5