Bill Text: NY A03663 | 2023-2024 | General Assembly | 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: Moderate Partisan Bill (Republican 9-1)
Status: (Introduced) 2024-01-03 - referred to ways and means [A03663 Detail]
Download: New_York-2023-A03663-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 3663 2023-2024 Regular Sessions IN ASSEMBLY February 3, 2023 ___________ Introduced by M. of A. MANKTELOW, BRABENEC, DeSTEFANO, MORINELLO, SAYEGH, HAWLEY, J. M. GIGLIO, MILLER, BYRNES, ANGELINO -- read once and referred to the Committee on Ways and Means 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. LBD04590-01-3
