New York A 858: Provides an exemption for drugs and medicines for companion and farm animals

Bill Text

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A00858 Summary:

BILL NOA00858 

&nbsp

SAME ASSAME AS S00833

&nbsp

SPONSORRosenthal

&nbsp

COSPNSRSeawright

&nbsp

MLTSPNSR

&nbsp

Amd §§1115, 1107 & 1210, Tax L

&nbsp

Relates to providing an exemption for drugs and medicines for companion and farm animals.

Go to top A00858 Actions:

BILL NOA00858 

&nbsp

01/08/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA00858 Committee&nbspVotes:

Go to topA00858 Floor&nbspVotes:

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

Go to topA00858 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 858

 2025-2026 Regular Sessions

 IN ASSEMBLY

 (Prefiled)

 January 8, 2025
 ___________

 Introduced by M. of A. ROSENTHAL -- read once and referred to the
 Committee on Ways and Means

 AN ACT to amend the tax law, in relation to providing an exemption for
 drugs and medicines for companion and farm animals

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

 1 Section 1. Subdivision (a) of section 1115 of the tax law is amended
 2 by adding a new paragraph 3-c to read as follows:
 3 (3-c) Drugs and medicines intended for use, internally or externally,
 4 in the cure, mitigation, treatment or prevention of illnesses or
 5 diseases in companion animals, as defined by subdivision five of section
 6 three hundred fifty of the agriculture and markets law, and farm
 7 animals, as defined by subdivision four of section three hundred fifty
 8 of the agriculture and markets law, medical equipment (including compo-
 9 nent parts thereof) and supplies required for such use or to correct or
 10 alleviate physical incapacity.
 11 § 2. Subdivision (b) of section 1107 of the tax law is amended by
 12 adding a new clause 12 to read as follows:
 13 (12) Except as otherwise provided by law, the exemption provided by
 14 paragraph three-c of subdivision (a) of section eleven hundred fifteen
 15 of this article relating to drugs and medicines intended for use in
 16 companion animals and farm animals shall be applicable pursuant to a
 17 local law, ordinance or resolution adopted by a city subject to the
 18 provisions of this clause. Such city is empowered to adopt or repeal
 19 such a local law, ordinance or resolution. Such adoption or repeal shall
 20 also be deemed to amend any local law, ordinance or resolution enacted
 21 by such a city imposing taxes pursuant to the authority of subdivision
 22 (a) of section twelve hundred ten of this chapter.
 23 § 3. Subparagraph (ii) of paragraph 1 of subdivision (a) of section
 24 1210 of the tax law, as amended by section 5 of part J of chapter 59 of

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD02741-01-5

 A. 858 2

 1 the laws of 2021, is amended and a new subparagraph (iii) is added to
 2 read as follows:
 3 (ii) Any local law, ordinance or resolution enacted by any city, coun-
 4 ty or school district, imposing the taxes authorized by this subdivi-
 5 sion, shall omit the residential solar energy systems equipment and
 6 electricity exemption provided for in subdivision (ee) of section eleven
 7 hundred fifteen of this chapter, the commercial solar energy systems
 8 equipment and electricity exemption provided for in subdivision (ii) of
 9 section eleven hundred fifteen of this chapter, the commercial fuel cell
 10 electricity generating systems equipment and electricity generated by
 11 such equipment exemption provided for in subdivision (kk) of section
 12 eleven hundred fifteen of this chapter and the clothing and footwear
 13 exemption provided for in paragraph thirty of subdivision (a) of section
 14 eleven hundred fifteen of this chapter, unless such city, county or
 15 school district elects otherwise as to such residential solar energy
 16 systems equipment and electricity exemption, such commercial solar ener-
 17 gy systems equipment and electricity exemption, commercial fuel cell
 18 electricity generating systems equipment and electricity generated by
 19 such equipment exemption or such clothing and footwear exemption. (iii)
 20 Any local law, ordinance or resolution enacted by any city, county or
 21 school district, imposing the taxes authorized by this su