Bill Text: NY S00836 | 2009-2010 | General Assembly | Introduced

---

Bill Title: Exempts equipment and energy used to make and groom snow and operate ski lifts at ski areas from sales and compensating use tax.

Spectrum: Partisan Bill (Republican 7-0)

Status: (Introduced - Dead) 2010-01-06 - REFERRED TO ENERGY AND TELECOMMUNICATIONS [S00836 Detail]

Download: New_York-2009-S00836-Introduced.html

---

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                          836
                              2009-2010 Regular Sessions
                                   I N  S E N A T E
                                   January 18, 2009
                                      ___________
       Introduced  by  Sens.  LITTLE,  BONACIC, GRIFFO, SEWARD, VOLKER, WINNER,
         YOUNG -- read twice and  ordered  printed,  and  when  printed  to  be
         committed to the Committee on Energy and Telecommunications
       AN  ACT  to amend the tax law, in relation to exempting energy efficient
         snow making equipment, ski lift equipment and snow grooming equipment,
         and energy used to make snow from 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. Subdivision a of section 1115 of the tax law is amended by
    2  adding a new paragraph 44 to read as follows:
    3    (44) ENERGY EFFICIENT TANGIBLE PERSONAL PROPERTY  OF  WHATEVER  NATURE
    4  FOR  USE  OR CONSUMPTION DIRECTLY AND EXCLUSIVELY: (A) IN THE PRODUCTION
    5  OF SNOW; (B) IN THE UPHILL TRANSPORTATION  OF  SKIERS;  OR  (C)  IN  THE
    6  GROOMING  AND  MAINTENANCE OF SNOW BY ANY PERSON ENGAGED IN THE BUSINESS
    7  OF OPERATING A RECREATIONAL FACILITY FOR SKIING.
    8    S 2. Section 1115 of the tax law is amended by adding a  new  subdivi-
    9  sion (gg) to read as follows:
   10    (GG)  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    S 3. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD00318-01-9