Exempts receipts from the services provided by a farrier in shoeing a horse including reasonable fees for travel and shoeing a horse in a remote location on a farm.
STATE OF NEW YORK
________________________________________________________________________
2169
2025-2026 Regular Sessions
IN ASSEMBLY
January 15, 2025
___________
Introduced by M. of A. MANKTELOW, BRABENEC, ANGELINO, DeSTEFANO, HAWLEY,
MILLER, MORINELLO, SAYEGH -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to exempting the sale of farri-
er supplies and services from the sales and use taxes
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 (mm) to read as follows:
3 (mm) Services rendered by farrier, defined as a professional equine
4 hoofcare expert and shoer of horses, in the shoeing of a horse, includ-
5 ing but not limited to, any reasonable charge imposed by a farrier for
6 travel to and from a farm or for rendering such services at a remote
7 location on a farm, shall be exempt from taxes under this article.
8 § 2. This act shall take effect on the first of April next succeeding
9 the date on which it shall have become a law and shall apply to sales
10 made and uses occurring on or after such effective date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03684-01-5
