Bill Text: NY A02145 | 2013-2014 | General Assembly | Introduced

New York Assembly Bill 2145 (Prior Session Legislation)

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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

Spectrum: Slight Partisan Bill (Republican 2-1)

Status: (Introduced - Dead) 2014-01-22 - print number 2145a [A02145 Detail]

Download: New_York-2013-A02145-Introduced.html

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         2145
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                      (PREFILED)
                                    January 9, 2013
                                      ___________
       Introduced  by  M.  of  A.  SCHIMMINGER -- read once and referred to the
         Committee on Ways and Means
       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 (ii) to read as follows:
   10    (II)  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.
                                                                  LBD01201-01-3