STATE OF NEW YORK ________________________________________________________________________ 6633 IN SENATE February 2, 2016 ___________ Introduced by Sen. SERINO -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations AN ACT to amend the tax law, in relation to providing an exemption for drugs and medicines for companion and farm animals 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 3-a to read as follows: 3 (3-a) Drugs and medicines intended for use, internally or externally, 4 in the cure, mitigation, treatment or prevention of illnesses or 5 diseases in companion animals, as defined by subdivision five of section 6 three hundred fifty of the agriculture and markets law, and farm 7 animals, as defined by subdivision four of section three hundred fifty 8 of the agriculture and markets law, medical equipment (including compo- 9 nent parts thereof) and supplies required for such use or to correct or 10 alleviate physical incapacity. 11 § 2. Subdivision (b) of section 1107 of the tax law is amended by 12 adding a new clause 12 to read as follows: 13 (12) Except as otherwise provided by law, the exemption provided by 14 paragraph three-a of subdivision (a) of section eleven hundred fifteen 15 of this article relating to drugs and medicines intended for use in 16 companion animals and farm animals shall be applicable pursuant to a 17 local law, ordinance or resolution adopted by a city subject to the 18 provisions of this clause. Such city is empowered to adopt or repeal 19 such a local law, ordinance or resolution. Such adoption or repeal shall 20 also be deemed to amend any local law, ordinance or resolution enacted 21 by such a city imposing taxes pursuant to the authority of subdivision 22 (a) of section twelve hundred ten of this chapter. 23 § 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as 24 amended by section 3 of part Z of chapter 59 of the laws of 2015, is 25 amended to read as follows: 26 (1) Either, all of the taxes described in article twenty-eight of this 27 chapter, at the same uniform rate, as to which taxes all provisions of EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD11897-04-5