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