Bill Text: NY S02645 | 2017-2018 | General Assembly | Amended

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Bill Title: Grants sales and use tax exemptions for certain tangible personal property and services used in the operation of recreational skiing facilities.

Spectrum: Partisan Bill (Republican 4-0)

Status: (Engrossed - Dead) 2018-06-20 - COMMITTED TO RULES [S02645 Detail]

Download: New_York-2017-S02645-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         2645--A
                               2017-2018 Regular Sessions
                    IN SENATE
                                    January 17, 2017
                                       ___________
        Introduced by Sens. LITTLE, MARCHIONE -- read twice and ordered printed,
          and  when  printed  to be committed to the Committee on Investigations
          and Government Operations -- reported favorably  from  said  committee
          and  committed  to  the  Committee on Finance -- committee discharged,
          bill amended, ordered reprinted as amended  and  recommitted  to  said
          committee
        AN  ACT  to amend the tax law, in relation to granting sales and compen-
          sating use tax exemptions for certain tangible personal  property  and
          services used in the operation of recreational skiing facilities
          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 45 to read as follows:
     3    (45)  Energy  efficient  tangible personal property of whatever nature
     4  for use or consumption directly and exclusively: (i) in  the  production
     5  of  snow;  (ii)  in the uphill transportation of skiers; or (iii) in the
     6  grooming and maintenance of snow by any person engaged in  the  business
     7  of operating a recreational facility for skiing.
     8    §  2.  Section 1115 of the tax law is amended by adding a new subdivi-
     9  sion (ll) to read as follows:
    10    (ll) 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    §  3.  This act shall take effect on the first of July next succeeding
    18  the date on which it shall have become a law.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00299-02-7