Bill Text: NY A03063 | 2025-2026 | General Assembly | Introduced

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Bill Title: Repeals certain provisions relating to use tax exemptions for certain race horses; prevents nonresident race horse owners from avoiding use tax in certain situations.

Spectrum: Partisan Bill (Democrat 18-0)

Status: (Introduced) 2025-01-23 - referred to ways and means [A03063 Detail]

Download: New_York-2025-A03063-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          3063

                               2025-2026 Regular Sessions

                   IN ASSEMBLY

                                    January 23, 2025
                                       ___________

        Introduced by M. of A. ROSENTHAL, SIMON, KIM, MAMDANI, SEAWRIGHT, GLICK,
          FORREST,  GALLAGHER,  GONZALEZ-ROJAS,  KELLES, REYES, BORES, SHRESTHA,
          SIMONE, COLTON, DAVILA, BICHOTTE HERMELYN, EPSTEIN --  read  once  and
          referred to the Committee on Ways and Means

        AN  ACT  to  amend  the  tax  law, in relation to use tax exemptions for
          certain race horses; and to repeal  certain  provisions  of  such  law
          relating thereto

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Paragraph 29 of subdivision (a) of section 1115 of the  tax
     2  law is REPEALED.
     3    §  2.  Subdivisions  9  and  10  of  section  1118  of the tax law are
     4  REPEALED.
     5    § 3. Paragraph (b) of subdivision 2 of section 1118 of the tax law, as
     6  added by section 2 of part CC of chapter 59 of  the  laws  of  2017,  is
     7  amended to read as follows:
     8    (b) Notwithstanding any provision of this article to the contrary, the
     9  exclusion  in  paragraph  (a) of this subdivision shall not apply to the
    10  use within the state of property or a  service  purchased  outside  this
    11  state  by  a nonresident that is not an individual, unless such nonresi-
    12  dent has been doing business outside the state for at least  six  months
    13  prior to the date such nonresident brought such property or service into
    14  this  state.  For purposes of this paragraph, the exclusion in paragraph
    15  (a) of this subdivision shall not apply to any nonresident that  is  not
    16  an individual when the property purchased by such nonresident is a horse
    17  or  horses brought into the state for racing, regardless of whether such
    18  nonresident has been doing business outside the state for at  least  six
    19  months  prior  to  the  date  such horse or horses were brought into the
    20  state for racing.
    21    § 4. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00596-01-5