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Legicrawler :: New York SB02645
NYSB02645
By LITTLE | Grants sales and use tax exemptions for certain tangible personal property and services used in the operation of recreational skiing facilities.
Status: 05/17/2017 : 2ND REPORT CAL.

New York Legislation provided by Legicrawler © 2017


S02645 Summary:

BILL NOS02645
 
SAME ASNo Same As
 
SPONSORLITTLE
 
COSPNSRMARCHIONE
 
MLTSPNSR
 
Amd 1115, Tax L
 
Grants sales and use tax exemptions for certain tangible personal property and services used in the operation of recreational skiing facilities.
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S02645 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          2645
 
                               2017-2018 Regular Sessions
 
                    IN SENATE
 
                                    January 17, 2017
                                       ___________
 
        Introduced by Sens. LITTLE, MARCHIONE -- 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 granting sales  and  compen-
          sating  use  tax exemptions for certain tangible personal property and
          services used in the operation of recreational skiing facilities
 
          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 44 to read as follows:
     3    (44) Energy efficient tangible personal property  of  whatever  nature
     4  for  use  or consumption directly and exclusively: (i) in the production
     5  of snow; (ii) in the uphill transportation of skiers; or  (iii)  in  the
     6  grooming  and  maintenance of snow by any person engaged in the business
     7  of operating a recreational facility for skiing.
     8    § 2. Section 1115 of the tax law is amended by adding a  new  subdivi-
     9  sion (ll) to read as follows:
    10    (ll)  Fuel,  gas, electricity and refrigeration, and gas, electric and
    11  refrigeration service of whatever nature for use or consumption directly
    12  and exclusively in the production of snow by any person engaged  in  the
    13  business  of  operating  a  recreational  facility  for skiing, shall be
    14  exempt from the taxes imposed under subdivisions (a) and (b) of  section
    15  eleven  hundred  five and the compensating use tax imposed under section
    16  eleven hundred ten of this article.
    17    § 3. This act shall take effect on the first of July  next  succeeding
    18  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.
                                                                   LBD00299-01-7
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