Bill Text: NY S05523 | 2023-2024 | General Assembly | Introduced

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Bill Title: Grants an exemption for the purchase of energy efficient snow making equipment, ski lift equipment, snow grooming equipment, and the production of snow by a recreational ski facility from state sales and compensating use tax.

Spectrum: Partisan Bill (Republican 4-0)

Status: (Introduced) 2024-01-03 - REFERRED TO BUDGET AND REVENUE [S05523 Detail]

Download: New_York-2023-S05523-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          5523

                               2023-2024 Regular Sessions

                    IN SENATE

                                      March 7, 2023
                                       ___________

        Introduced  by  Sen.  GRIFFO -- 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 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 47 to read as follows:
     3    (47) 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.
                                                                   LBD10067-01-3