Bill Text: NY S06266 | 2011-2012 | General Assembly | Introduced

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

Spectrum: Partisan Bill (Republican 5-0)

Status: (Engrossed - Dead) 2012-06-12 - referred to ways and means [S06266 Detail]

Download: New_York-2011-S06266-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         6266
                                   I N  S E N A T E
                                   January 18, 2012
                                      ___________
       Introduced by Sens. LITTLE, BONACIC, GRIFFO, SEWARD, 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 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 44 to read as follows:
    3    (44)  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    S  2.  Section 1115 of the tax law is amended by adding a new subdivi-
    9  sion (hh) to read as follows:
   10    (HH) 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 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.
                                                                  LBD14003-01-2