Bill Text: NY A02160 | 2013-2014 | General Assembly | Introduced

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Bill Title: Exempts ski resorts from sales tax on equipment that is used in the operation of the business and from sales tax on electricity used in the operation of the business.

Spectrum: Partisan Bill (Republican 4-0)

Status: (Introduced - Dead) 2014-06-17 - held for consideration in ways and means [A02160 Detail]

Download: New_York-2013-A02160-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         2160
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                      (PREFILED)
                                    January 9, 2013
                                      ___________
       Introduced by M. of A. CROUCH, GIGLIO, P. LOPEZ -- Multi-Sponsored by --
         M.  of  A.  GOODELL -- read once and referred to the Committee on Ways
         and Means
       AN ACT to amend the tax law, in relation to exempting ski  resorts  from
         sales  tax  on equipment that is used in the operation of the business
         and from sales tax on electricity used in the operation of  the  busi-
         ness
         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)  (I)  MACHINERY,  EQUIPMENT  AND OTHER TANGIBLE PERSONAL PROPERTY
    4  SPECIFIED HEREIN, SOLD TO A PERSON OR  ENTITY  OPERATING  A  SKI  RESORT
    5  LOCATED  IN  THIS STATE FOR USE AT SUCH SKI RESORT, WHERE SUCH PROPERTY:
    6  (A) WILL BE LOCATED AT OR INSTALLED IN A FACILITY OR STRUCTURE WHICH  IS
    7  A  PART  OF  THE SKI RESORT; (B) IS REQUIRED FOR AND DIRECTLY RELATED TO
    8  THE PROVISION OF SERVICES BY THE OPERATOR OF THE SKI RESORT; AND (C)  IS
    9  NOT  PURCHASED  BY  THE  OPERATOR  OF  THE SKI RESORT FOR THE PURPOSE OF
   10  RE-SALE.
   11    (II) RECEIPTS FROM THE RETAIL SALE OF THE TANGIBLE  PERSONAL  PROPERTY
   12  EXEMPT PURSUANT TO SUBPARAGRAPH (I) OF THIS PARAGRAPH IF PURCHASED BY AN
   13  OPERATOR  OF  A SKI RESORT, SHALL BE EXEMPT WHEN PURCHASED BY A CONTRAC-
   14  TOR, SUBCONTRACTOR OR REPAIRMAN FOR USE AS DESCRIBED  IN  SUCH  SUBPARA-
   15  GRAPH  (I),  WHERE  SUCH  PROPERTY IS TO BECOME A CAPITAL IMPROVEMENT TO
   16  REAL PROPERTY.
   17    (III) IN ORDER TO RECEIVE THE EXEMPTION PROVIDED FOR UNDER THIS  PARA-
   18  GRAPH,  THE OPERATOR OF THE SKI RESORT OR A CONTRACTOR, SUBCONTRACTOR OR
   19  REPAIRMAN AS PROVIDED IN  SUBPARAGRAPH  (II)  OF  THIS  PARAGRAPH  SHALL
   20  FURNISH  TO THE VENDOR OF THE EXEMPT PROPERTY A CERTIFICATE IN SUCH FORM
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD06341-01-3
       A. 2160                             2
    1  AND CONTAINING SUCH INFORMATION AS MAY BE PRESCRIBED BY THE  COMMISSION-
    2  ER.
    3    S  2.  Subdivision  (c)  of  section 1115 of the tax law is amended by
    4  adding a new paragraph 3 to read as follows:
    5    (3) ELECTRICITY OF WHATEVER NATURE FOR USE OR CONSUMPTION DIRECTLY AND
    6  EXCLUSIVELY IN THE OPERATION OF A SKI RESORT SHALL BE  EXEMPT  FROM  THE
    7  TAXES  IMPOSED  UNDER SUBDIVISIONS (A) AND (B) OF SECTION ELEVEN HUNDRED
    8  FIVE AND THE COMPENSATING USE TAX IMPOSED UNDER SECTION  ELEVEN  HUNDRED
    9  TEN OF THIS ARTICLE.
   10    S 3. This act shall take effect January 1, 2014 and shall apply to all
   11  tax years commencing on or after such effective date.