Bill Text: NY A04950 | 2017-2018 | General Assembly | Introduced
Bill Title: Relates to providing an exemption for drugs and medicines for companion and farm animals.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2018-01-03 - referred to ways and means [A04950 Detail]
Download: New_York-2017-A04950-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 4950 2017-2018 Regular Sessions IN ASSEMBLY February 6, 2017 ___________ Introduced by M. of A. ROSENTHAL, RAIA -- read once and referred to the Committee on Ways and Means 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-b to read as follows: 3 (3-b) 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-b 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. Subparagraph (ii) of paragraph 1 of subdivision (a) of section 24 1210 of the tax law, as amended by section 2 of part WW of chapter 60 of EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD06514-01-7A. 4950 2 1 the laws of 2016, is amended, and a new subparagraph (iii) is added to 2 read as follows: 3 (ii) Any local law, ordinance or resolution enacted by any city, coun- 4 ty or school district, imposing the taxes authorized by this subdivi- 5 sion, shall omit the residential solar energy systems equipment and 6 electricity exemption provided for in subdivision (ee) of section eleven 7 hundred fifteen of this chapter, the commercial solar energy systems 8 equipment and electricity exemption provided for in subdivision (ii), 9 the commercial fuel cell electricity generating systems equipment and 10 electricity generated by such equipment exemption provided for in subdi- 11 vision (kk) of section eleven hundred fifteen of this chapter and the 12 clothing and footwear exemption provided for in paragraph thirty of 13 subdivision (a) of section eleven hundred fifteen of this chapter, 14 unless such city, county or school district elects otherwise as to such 15 residential solar energy systems equipment and electricity exemption, 16 such commercial solar energy systems equipment and electricity 17 exemption, commercial fuel cell electricity generating systems equipment 18 and electricity generated by such equipment exemption or such clothing 19 and footwear exemption. (iii) Any local law, ordinance or resolution 20 enacted by any city, county or school district, imposing the taxes 21 authorized by this subdivision, shall omit medicines intended for use in 22 companion animals and farm animals exemption provided for in paragraph 23 three-b of subdivision (a) of section eleven hundred fifteen of this 24 chapter, unless such city, county or school district elects otherwise; 25 provided that if such a city having a population of one million or more 26 enacts the resolution described in subdivision (q) of this section or 27 repeals such resolution, such resolution or repeal shall also be deemed 28 to amend any local law, ordinance or resolution enacted by such a city 29 imposing such taxes pursuant to the authority of this subdivision, 30 whether or not such taxes are suspended at the time such city enacts its 31 resolution pursuant to subdivision (q) of this section or at the time of 32 any such repeal; provided, further, that any such local law, ordinance 33 or resolution and section eleven hundred seven of this chapter, as 34 deemed to be amended in the event a city of one million or more enacts a 35 resolution pursuant to the authority of subdivision (q) of this section, 36 shall be further amended, as provided in section twelve hundred eighteen 37 of this subpart, so that the medicines intended for use in companion 38 animals and farm animals exemption in any such local law, ordinance or 39 resolution or in such section eleven hundred seven of this chapter is 40 the same as the medicines intended for use in companion animals and farm 41 animals in paragraph three-b of subdivision (a) of section eleven 42 hundred fifteen of this chapter. 43 § 4. Subdivision (d) of section 1210 of the tax law, as amended by 44 section 4 of part WW of chapter 60 of the laws of 2016, is amended to 45 read as follows: 46 (d) A local law, ordinance or resolution imposing any tax pursuant to 47 this section, increasing or decreasing the rate of such tax, repealing 48 or suspending such tax, exempting from such tax the energy sources and 49 services described in paragraph three of subdivision (a) or of subdivi- 50 sion (b) of this section or changing the rate of tax imposed on such 51 energy sources and services or providing for the credit or refund 52 described in clause six of subdivision (a) of section eleven hundred 53 nineteen of this chapter, or electing or repealing the exemption for 54 residential solar equipment and electricity in subdivision (ee) of 55 section eleven hundred fifteen of this [article] chapter, or the 56 exemption for commercial solar equipment and electricity in subdivisionA. 4950 3 1 (ii) of section eleven hundred fifteen of this [article] chapter, or 2 electing or repealing the exemption for commercial fuel cell electricity 3 generating systems equipment and electricity generated by such equipment 4 in subdivision (kk) of section eleven hundred fifteen of this article 5 must go into effect only on one of the following dates: March first, 6 June first, September first or December first; provided, that a local 7 law, ordinance or resolution providing for the exemption described in 8 paragraph thirty of subdivision (a) of section eleven hundred fifteen of 9 this chapter or repealing any such exemption or a local law, ordinance 10 or resolution providing for a refund or credit described in subdivision 11 (d) of section eleven hundred nineteen of this chapter or repealing such 12 provision so provided must go into effect only on March first; provided, 13 further, that a local law, ordinance or resolution providing for the 14 exemption described in paragraph three-b of subdivision (a) of section 15 eleven hundred fifteen of this chapter or repealing any such exemption 16 so provided and a resolution enacted pursuant to the authority of subdi- 17 vision (q) of this section providing such exemption or repealing such 18 exemption so provided may go into effect immediately. No such local 19 law, ordinance or resolution shall be effective unless a certified copy 20 of such law, ordinance or resolution is mailed by registered or certi- 21 fied mail to the commissioner at the commissioner's office in Albany at 22 least ninety days prior to the date it is to become effective. However, 23 the commissioner may waive and reduce such ninety-day minimum notice 24 requirement to a mailing of such certified copy by registered or certi- 25 fied mail within a period of not less than thirty days prior to such 26 effective date if the commissioner deems such action to be consistent 27 with the commissioner's duties under section twelve hundred fifty of 28 this article and the commissioner acts by resolution. Where the 29 restriction provided for in section twelve hundred twenty-three of this 30 article as to the effective date of a tax and the notice requirement 31 provided for therein are applicable and have not been waived, the 32 restriction and notice requirement in section twelve hundred twenty- 33 three of this article shall also apply. 34 § 5. Section 1210 of the tax law is amended by adding a new subdivi- 35 sion (q) to read as follows: 36 (q) Notwithstanding any other provision of state or local law, ordi- 37 nance or resolution to the contrary: 38 (1) Any city having a population of one million or more in which the 39 taxes imposed by section eleven hundred seven of this chapter are in 40 effect, acting through its local legislative body, is hereby authorized 41 and empowered to elect to provide the exemption from such taxes for the 42 same medicines intended for use in companion animals and farm animals 43 exempt from state sales and compensating use taxes described in para- 44 graph three-b of subdivision (a) of section eleven hundred fifteen of 45 this chapter by enacting a resolution in the form set forth in paragraph 46 two of this subdivision; whereupon, upon compliance with the provisions 47 of subdivisions (d) and (e) of this section, such enactment of such 48 resolution shall be deemed to be an amendment to such section eleven 49 hundred seven and such section eleven hundred seven shall be deemed to 50 incorporate such exemption as if it had been duly enacted by the state 51 legislature and approved by the governor. 52 (2) The resolution described in paragraph (1) of this subdivision 53 shall read as follows: Be it enacted by the (insert proper title of 54 local legislative body) as follows: 55 Section one. Receipts from sales of and consideration given or 56 contracted to be given for purchases of medicines intended for use inA. 4950 4 1 companion animals and farm animals exempt from state sales and compen- 2 sating use taxes pursuant to paragraph three-b of subdivision (a) of 3 section eleven hundred fifteen of the tax law shall also be exempt from 4 sales and compensating use taxes imposed in this jurisdiction. 5 Section two. This resolution shall take effect, (insert the date) and 6 shall apply to sales made and uses occurring on and after that date 7 although made or occurring under a prior contract. 8 § 6. The commissioner of taxation and finance is hereby authorized to 9 implement the provisions of this act with respect to the elimination of 10 the imposition of sales tax, additional taxes, and supplemental taxes on 11 medicines intended for use in companion animals and farm animals and all 12 other taxes so addressed by this act. 13 § 7. This act shall take effect on the first day of the sales tax 14 quarterly period, as described in subdivision (b) of section 1136 of the 15 tax law, next commencing at least 90 days after this act shall have 16 become a law and shall apply in accordance with the applicable transi- 17 tional provisions of sections 1106 and 1217 of the tax law.
