Bill Text: NY A02112 | 2011-2012 | General Assembly | Introduced

New York Assembly Bill 2112 (Prior Session Legislation)

Bill Title: Exempts domestic and imported animals harvested at a game hunting preserve from the sales and compensating use tax.

Spectrum: Slight Partisan Bill (Democrat 2-1)

Status: (Introduced - Dead) 2012-01-27 - print number 2112a [A02112 Detail]

Download: New_York-2011-A02112-Introduced.html

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         2112
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                   January 13, 2011
                                      ___________
       Introduced  by M. of A. MAGEE -- read once and referred to the Committee
         on Ways and Means
       AN ACT to amend the tax law,  in  relation  to  exempting  domestic  and
         imported  game  animals  harvested at a game hunting preserve from the
         sales and compensating use tax
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  Paragraph 1 of subdivision (a) of section 1115 of the tax
    2  law, as amended by section 1 of part O of chapter  63  of  the  laws  of
    3  2000, is amended to read as follows:
    4    (1)  Food,  food products, beverages, dietary foods and health supple-
    5  ments, sold for human  consumption  but  not  including  (i)  candy  and
    6  confectionery, (ii) fruit drinks which contain less than seventy percent
    7  of  natural  fruit juice, (iii) soft drinks, sodas and beverages such as
    8  are ordinarily dispensed at soda fountains or  in  connection  therewith
    9  (other than coffee, tea and cocoa) and (iv) beer, wine or other alcohol-
   10  ic  beverages,  all  of  which  shall be subject to the retail sales and
   11  compensating use taxes, whether or not the item is sold in liquid  form.
   12  The  food  and  drink excluded from the exemption provided by this para-
   13  graph under subparagraphs (i), (ii) and (iii) of this paragraph shall be
   14  exempt under this paragraph when sold for  seventy-five  cents  or  less
   15  through  any  vending  machine  activated  by the use of coin, currency,
   16  credit card or debit card. With the exception of the provision  in  this
   17  paragraph  providing for an exemption for certain food or drink sold for
   18  seventy-five cents or less  through  vending  machines,  nothing  herein
   19  shall be construed as exempting food or drink from the tax imposed under
   20  subdivision  (d)  of  section  eleven hundred five. FOR PURPOSES OF THIS
   21  PARAGRAPH, DOMESTIC AND IMPORTED ANIMALS, WHEN HARVESTED AT A GAME HUNT-
   22  ING PRESERVE, SHALL BE CONSIDERED FOOD OR FOOD PRODUCTS SOLD  FOR  HUMAN
   23  CONSUMPTION.
   24    S  2. This act shall take effect September 1, 2011, and shall apply to
   25  sales made, services rendered and uses occurring on and after such date.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD03438-01-1