BILL NO A05220
SAME AS SAME AS S02085
SPONSOR Magee (MS)
Amd S1115, Tax L
Exempts domestic and imported animals harvested at a game hunting preserve from
the sales and compensating use tax.
TITLE OF BILL: An act to amend the tax law, in relation to exempting
domestic and imported game animals harvested at a game hunting
preserve from the sales and compensating use tax
PURPOSE: This bill exempts domestic and imported animals harvested at
a game hunting preserve from the sales and compensating use tax.
SUMMARY OF PROVISIONS: Section 1115 of the Tax. Law is amended to
include domestic and imported animals when harvested at a game hunting
preserve as food or food products sold for human consumption.
JUSTIFICATION: This legislation exempts deer meat harvested for human
consumption on a gaming preserve from state sales and compensating use
tax. When a deer is harvested on a hunting preserve in New York State,
sales tax is levied on the cost of the animal taken despite the fact
that the venison is being processed for human consumption
straightaway. This bill corrects the discrepancy in the state tax law
between venison and other meats (i.e. beef, etc.) which constitute
food for human consumption.
LEGISLATIVE HISTORY: 2011/2012: S.835A/A.2112/A Referred to
Investigations and Goverment Operations
2009-2010: S.2417/A.5852-A Referred to Investigations and Government
2007-08: S.2035/A.5150 Advanced to Third Reading Calendar
FISCAL IMPLICATIONS: Undetermined at this time.
EFFECTIVE DATE: On the first of September next following the date of
its enactment into law.
S T A T E O F N E W Y O R K
2013-2014 Regular Sessions
I N A S S E M B L Y
February 21, 2013
Introduced by M. of A. MAGEE, CROUCH -- Multi-Sponsored by -- M. of A.
BOYLAND -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to exempting domestic and
imported game animals harvested at a game hunting preserve from the
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. Paragraph 1 of subdivision (a) of section 1115 of the tax
2 law, as amended by section 1 of part O of chapter 63 of the laws of
3 2000, is amended to read as follows:
4 (1) Food, food products, beverages, dietary foods and health supple-
5 ments, sold for human consumption but not including (i) candy and
6 confectionery, (ii) fruit drinks which contain less than seventy percent
7 of natural fruit juice, (iii) soft drinks, sodas and beverages such as
8 are ordinarily dispensed at soda fountains or in connection therewith
9 (other than coffee, tea and cocoa) and (iv) beer, wine or other alcohol-
10 ic beverages, all of which shall be subject to the retail sales and
11 compensating use taxes, whether or not the item is sold in liquid form.
12 The food and drink excluded from the exemption provided by this para-
13 graph under subparagraphs (i), (ii) and (iii) of this paragraph shall be
14 exempt under this paragraph when sold for seventy-five cents or less
15 through any vending machine activated by the use of coin, currency,
16 credit card or debit card. With the exception of the provision in this
17 paragraph providing for an exemption for certain food or drink sold for
18 seventy-five cents or less through vending machines, nothing herein
19 shall be construed as exempting food or drink from the tax imposed under
20 subdivision (d) of section eleven hundred five OF THIS ARTICLE. FOR
21 PURPOSES OF THIS PARAGRAPH, DOMESTIC AND IMPORTED ANIMALS, WHEN
22 HARVESTED AT A GAME HUNTING PRESERVE, SHALL BE CONSIDERED FOOD OR FOOD
23 PRODUCTS SOLD FOR HUMAN CONSUMPTION.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
A. 5220 2
1 S 2. This act shall take effect on the first of September next
2 succeeding the date on which it shall have become a law, and shall apply
3 to sales made, services rendered and uses occurring on and after such