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S02321 Text:

                STATE OF NEW YORK
                               2017-2018 Regular Sessions
                    IN SENATE
                                    January 13, 2017
        Introduced  by  Sens.  RANZENHOFER,  LARKIN, MARCHIONE, SEWARD, YOUNG --
          read twice and ordered printed, and when printed to  be  committed  to
          the Committee on Investigations and Government Operations
        AN  ACT  to  amend the tax law, in relation to providing a tax exemption
          for commercial horse boarding services

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  Section  1115  of  the tax law is amended by adding a new
     2  subdivision (ll) to read as follows:
     3    (ll) Receipts from the sale  of  commercial  horse  boarding  services
     4  provided  by  a commercial horse boarding operation shall be exempt from
     5  taxes imposed under this article. For purposes of this subdivision:
     6    (1) "commercial horse boarding operation" shall have the same  meaning
     7  as such term has in subdivision thirteen of section three hundred one of
     8  the agriculture and markets law;
     9    (2)  "commercial  horse  boarding  services" shall include, but not be
    10  limited to, the feed as well as the acts of feeding, watering, boarding,
    11  grooming, exercising,  nursing  care,  spraying,  worming,  holding  for
    12  farrier or veterinarian care and cleaning of stalls of horses.
    13    §  2. This act shall take effect on the first of April next succeeding
    14  the date on which it shall have become a law.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
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