Bill Text: NY A00869 | 2011-2012 | General Assembly | Introduced

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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: Slight Partisan Bill (Democrat 13-7)

Status: (Introduced - Dead) 2011-05-11 - enacting clause stricken [A00869 Detail]

Download: New_York-2011-A00869-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                          869
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                      (PREFILED)
                                    January 5, 2011
                                      ___________
       Introduced  by  M. of A. DESTITO, MORELLE, CANESTRARI, LATIMER, GUNTHER,
         PAULIN, LIFTON, SCHIMMINGER, SCHROEDER -- Multi-Sponsored by -- M.  of
         A.  BARCLAY,  BURLING, CROUCH, FINCH, GIGLIO, KOLB, MARKEY, MAYERSOHN,
         McENENY, PHEFFER, SAYWARD -- read once and referred to  the  Committee
         on Ways and Means
       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.
                                                                  LBD01635-01-1