A05220 Summary:

BILL NO    A05220 

SAME AS    SAME AS S02085

SPONSOR    Magee (MS)

COSPNSR    Crouch

MLTSPNSR   

Amd S1115, Tax L

Exempts domestic and imported animals harvested at a game hunting preserve from
the sales and compensating use tax.
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A05220 Actions:

BILL NO    A05220 

02/21/2013 referred to ways and means
01/08/2014 referred to ways and means
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A05220 Votes:

There are no votes for this bill in this legislative session.
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A05220 Memo:

BILL NUMBER:A5220

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
Operations
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.
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A05220 Text:

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________

                                         5220

                              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.
                                                                  LBD04915-01-3
       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
    4  date.
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