Bill Text: NY S00401 | 2023-2024 | General Assembly | Introduced
Bill Title: Relates to providing an exemption for drugs and medicines for companion and farm animals.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced) 2024-01-03 - REFERRED TO BUDGET AND REVENUE [S00401 Detail]
Download: New_York-2023-S00401-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 401 2023-2024 Regular Sessions IN SENATE (Prefiled) January 4, 2023 ___________ Introduced by Sen. TEDISCO -- 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 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-c to read as follows: 3 (3-c) 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-c 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 5 of part J of chapter 59 of EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD00751-02-3S. 401 2 1 the laws of 2021, 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) of 9 section eleven hundred fifteen of this chapter, the commercial fuel cell 10 electricity generating systems equipment and electricity generated by 11 such equipment exemption provided for in subdivision (kk) of section 12 eleven hundred fifteen of this chapter and the clothing and footwear 13 exemption provided for in paragraph thirty of subdivision (a) of section 14 eleven hundred fifteen of this chapter, unless such city, county or 15 school district elects otherwise as to such residential solar energy 16 systems equipment and electricity exemption, such commercial solar ener- 17 gy systems equipment and electricity exemption, commercial fuel cell 18 electricity generating systems equipment and electricity generated by 19 such equipment exemption or such clothing and footwear exemption. (iii) 20 Any local law, ordinance or resolution enacted by any city, county or 21 school district, imposing the taxes authorized by this subdivision, 22 shall omit medicines intended for use in companion animals and farm 23 animals exemption provided for in paragraph three-c of subdivision (a) 24 of section eleven hundred fifteen of this chapter, unless such city, 25 county or school district elects otherwise; provided that if such a city 26 having a population of one million or more enacts the resolution 27 described in subdivision (p) of this section or repeals such resolution, 28 such resolution or repeal shall also be deemed to amend any local law, 29 ordinance or resolution enacted by such a city imposing such taxes 30 pursuant to the authority of this subdivision, whether or not such taxes 31 are suspended at the time such city enacts its resolution pursuant to 32 subdivision (p) of this section or at the time of any such repeal; 33 provided, further, that any such local law, ordinance or resolution and 34 section eleven hundred seven of this chapter, as deemed to be amended in 35 the event a city of one million or more enacts a resolution pursuant to 36 the authority of subdivision (p) of this section, shall be further 37 amended, as provided in section twelve hundred eighteen of this subpart, 38 so that the medicines intended for use in companion animals and farm 39 animals exemption in any such local law, ordinance or resolution or in 40 such section eleven hundred seven of this chapter is the same as the 41 medicines intended for use in companion animals and farm animals in 42 paragraph three-c of subdivision (a) of section eleven hundred fifteen 43 of this chapter. 44 § 4. Subdivision (d) of section 1210 of the tax law, as amended by 45 section 4 of part WW of chapter 60 of the laws of 2016, is amended to 46 read as follows: 47 (d) A local law, ordinance or resolution imposing any tax pursuant to 48 this section, increasing or decreasing the rate of such tax, repealing 49 or suspending such tax, exempting from such tax the energy sources and 50 services described in paragraph three of subdivision (a) or of subdivi- 51 sion (b) of this section or changing the rate of tax imposed on such 52 energy sources and services or providing for the credit or refund 53 described in clause six of subdivision (a) of section eleven hundred 54 nineteen of this chapter, or electing or repealing the exemption for 55 residential solar equipment and electricity in subdivision (ee) of 56 section eleven hundred fifteen of this [article] chapter, or theS. 401 3 1 exemption for commercial solar equipment and electricity in subdivision 2 (ii) of section eleven hundred fifteen of this [article] chapter, or 3 electing or repealing the exemption for commercial fuel cell electricity 4 generating systems equipment and electricity generated by such equipment 5 in subdivision (kk) of section eleven hundred fifteen of this [article] 6 chapter must go into effect only on one of the following dates: March 7 first, June first, September first or December first; provided, that a 8 local law, ordinance or resolution providing for the exemption described 9 in paragraph thirty of subdivision (a) of section eleven hundred fifteen 10 of this chapter or repealing any such exemption or a local law, ordi- 11 nance or resolution providing for a refund or credit described in subdi- 12 vision (d) of section eleven hundred nineteen of this chapter or repeal- 13 ing such provision so provided must go into effect only on March first; 14 provided, further, that a local law, ordinance or resolution providing 15 for the exemption described in paragraph three-c of subdivision (a) of 16 section eleven hundred fifteen of this chapter or repealing any such 17 exemption so provided and a resolution enacted pursuant to the authority 18 of subdivision (p) of this section providing such exemption or repealing 19 such exemption so provided may go into effect immediately. No such 20 local law, ordinance or resolution shall be effective unless a certified 21 copy of such law, ordinance or resolution is mailed by registered or 22 certified mail to the commissioner at the commissioner's office in Alba- 23 ny at least ninety days prior to the date it is to become effective. 24 However, the commissioner may waive and reduce such ninety-day minimum 25 notice requirement to a mailing of such certified copy by registered or 26 certified mail within a period of not less than thirty days prior to 27 such effective date if the commissioner deems such action to be consist- 28 ent with the commissioner's duties under section twelve hundred fifty of 29 this article and the commissioner acts by resolution. Where the 30 restriction provided for in section twelve hundred twenty-three of this 31 article as to the effective date of a tax and the notice requirement 32 provided for therein are applicable and have not been waived, the 33 restriction and notice requirement in section twelve hundred twenty- 34 three of this article shall also apply. 35 § 5. Section 1210 of the tax law is amended by adding a new subdivi- 36 sion (p) to read as follows: 37 (p) Notwithstanding any other provision of state or local law, ordi- 38 nance or resolution to the contrary: 39 (1) Any city having a population of one million or more in which the 40 taxes imposed by section eleven hundred seven of this chapter are in 41 effect, acting through its local legislative body, is hereby authorized 42 and empowered to elect to provide the exemption from such taxes for the 43 same medicines intended for use in companion animals and farm animals 44 exempt from state sales and compensating use taxes described in para- 45 graph three-c of subdivision (a) of section eleven hundred fifteen of 46 this chapter by enacting a resolution in the form set forth in paragraph 47 two of this subdivision; whereupon, upon compliance with the provisions 48 of subdivisions (d) and (e) of this section, such enactment of such 49 resolution shall be deemed to be an amendment to such section eleven 50 hundred seven and such section eleven hundred seven shall be deemed to 51 incorporate such exemption as if it had been duly enacted by the state 52 legislature and approved by the governor. 53 (2) The resolution described in paragraph one of this subdivision 54 shall read as follows: Be it enacted by the (insert proper title of 55 local legislative body) as follows:S. 401 4 1 Section one. Receipts from sales of and consideration given or 2 contracted to be given for purchases of medicines intended for use in 3 companion animals and farm animals exempt from state sales and compen- 4 sating use taxes pursuant to paragraph three-c of subdivision (a) of 5 section eleven hundred fifteen of the tax law shall also be exempt from 6 sales and compensating use taxes imposed in this jurisdiction. 7 Section two. This resolution shall take effect, (insert the date) and 8 shall apply to sales made and uses occurring on and after that date 9 although made or occurring under a prior contract. 10 § 6. The commissioner of taxation and finance is hereby authorized to 11 implement the provisions of this act with respect to the elimination of 12 the imposition of sales tax, additional taxes, and supplemental taxes on 13 medicines intended for use in companion animals and farm animals and all 14 other taxes so addressed by this act. 15 § 7. This act shall take effect on the first day of the sales tax 16 quarterly period, as described in subdivision (b) of section 1136 of the 17 tax law, next commencing at least 90 days after this act shall have 18 become a law and shall apply in accordance with the applicable transi- 19 tional provisions of sections 1106 and 1217 of the tax law.
