New York S 157: Prevents nonresident race horse owners from avoiding use tax in certain situations; repealer

Bill Text

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S00157 Summary:

BILL NOS00157 

&nbsp

SAME ASSAME AS A03063

&nbsp

SPONSORSALAZAR

&nbsp

COSPNSRBRISPORT, CLEARE, HOYLMAN-SIGAL, JACKSON, KRUEGER, RIVERA, SEPULVEDA, SKOUFIS

&nbsp

MLTSPNSR

&nbsp

Rpld §1115 sub (a) ¶29, §1118 subs 9 & 10, amd §1118, Tax L

&nbsp

Repeals certain provisions relating to use tax exemptions for certain race horses; prevents nonresident race horse owners from avoiding use tax in certain situations.

Go to top S00157 Actions:

BILL NOS00157 

&nbsp

01/08/2025REFERRED TO BUDGET AND REVENUE

03/12/2025DEFEATED IN BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS00157 Committee&nbspVotes:

Go to topS00157 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS00157 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 157

 2025-2026 Regular Sessions

 IN SENATE

 (Prefiled)

 January 8, 2025
 ___________

 Introduced by Sens. SALAZAR, BRISPORT, CLEARE, HOYLMAN-SIGAL, JACKSON,
 KRUEGER, RIVERA, SEPULVEDA, SKOUFIS -- read twice and ordered printed,
 and when printed to be committed to the Committee on Budget and Reven-
 ue

 AN ACT to amend the tax law, in relation to use tax exemptions for
 certain race horses; and to repeal certain provisions of such law
 relating thereto

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Paragraph 29 of subdivision (a) of section 1115 of the tax
 2 law is REPEALED.
 3 § 2. Subdivisions 9 and 10 of section 1118 of the tax law are
 4 REPEALED.
 5 § 3. Paragraph (b) of subdivision 2 of section 1118 of the tax law, as
 6 added by section 2 of part CC of chapter 59 of the laws of 2017, is
 7 amended to read as follows:
 8 (b) Notwithstanding any provision of this article to the contrary, the
 9 exclusion in paragraph (a) of this subdivision shall not apply to the
 10 use within the state of property or a service purchased outside this
 11 state by a nonresident that is not an individual, unless such nonresi-
 12 dent has been doing business outside the state for at least six months
 13 prior to the date such nonresident brought such property or service into
 14 this state. For purposes of this paragraph, the exclusion in paragraph
 15 (a) of this subdivision shall not apply to any nonresident that is not
 16 an individual when the property purchased by such nonresident is a horse
 17 or horses brought into the state for racing, regardless of whether such
 18 nonresident has been doing business outside the state for at least six
 19 months prior to the date such horse or horses were brought into the
 20 state for racing.
 21 § 4. This act shall take effect immediately.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD00596-01-5

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