New York A 4783: Exempts certain property and services used in the cultivation of cannabis for adult-use from sales and compensating use taxes

Bill Text

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A04783 Summary:

BILL NOA04783 

&nbsp

SAME ASSAME AS S03141

&nbsp

SPONSORLupardo

&nbsp

COSPNSRStirpe

&nbsp

MLTSPNSR

&nbsp

Amd §1115, Tax L

&nbsp

Exempts certain property and services used in the cultivation of cannabis for adult-use from sales and compensating use taxes.

Go to top A04783 Actions:

BILL NOA04783 

&nbsp

02/06/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA04783 Committee&nbspVotes:

Go to topA04783 Floor&nbspVotes:

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

Go to topA04783 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 4783

 2025-2026 Regular Sessions

 IN ASSEMBLY

 February 6, 2025
 ___________

 Introduced by M. of A. LUPARDO, STIRPE, PEOPLES-STOKES -- read once and
 referred to the Committee on Ways and Means

 AN ACT to amend the tax law, in relation to exempting certain property
 and services used in the cultivation of cannabis for adult-use from
 sales and compensating use taxes

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

 1 Section 1. Paragraph 6 of subdivision (a) of section 1115 of the tax
 2 law, as amended by section 5 of part B of chapter 63 of the laws of
 3 2000, is amended to read as follows:
 4 (6) (A) Tangible personal property, whether or not incorporated in a
 5 building or structure, for use or consumption predominantly [either] in
 6 the production for sale of tangible personal property by farming [or],
 7 in a commercial horse boarding operation, or [in both] in the culti-
 8 vation of cannabis for adult-use pursuant to an adult-use cultivator
 9 license, an adult-use cooperative license, or a microbusiness license
 10 pursuant to article four of the cannabis law.
 11 (B) With respect to the exemption of motor vehicles under this para-
 12 graph, (i) use of a motor vehicle [either] in the production phase of
 13 farming [or], in a commercial horse boarding operation, or [in both,] in
 14 the cultivation of cannabis for adult-use pursuant to an adult-use
 15 cultivator license, an adult-use cooperative license, or a microbusiness
 16 license pursuant to article four of the cannabis law shall be defined as
 17 any use of the motor vehicle on property [either] farmed [or], used in a
 18 commercial horse boarding operation, or [both] used in the cultivation
 19 of cannabis for adult-use pursuant to an adult-use cultivator license,
 20 an adult-use cooperative license, or a microbusiness license pursuant to
 21 article four of the cannabis law, by the motor vehicle purchaser or user
 22 or in direct and uninterrupted trips between properties farmed or used
 23 in such operation[, or both,] or cultivation by the motor vehicle
 24 purchaser or user, and (ii) "predominantly" shall mean that more than

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD00457-01-5

 A. 4783 2

 1 fifty percent of the motor vehicle's use is either in the production
 2 phase of farming [or], in a commercial horse boarding operation, or in
 3 [both] the cultivation of cannabis for adult-use pursuant to an adult-
 4 use cultivator license, an adult-use cooperative license, or a micro-
 5 business license pursuant to article four of the cannabis law. The
 6 percentage of such vehicle's use [either] in the production phase of
 7 farming [or], in a commercial horse boarding operation, or in [both] the
 8 cultivation of cannabis for adult-use pursuant to an adult-use cultiva-
 9 tor license, an adult-use cooperative license, or a microbusiness
 10 license pursuant to article four of the cannabis law, may be computed
 11 either on the basis of mileage or hours of use, at the discretion of the
 12 motor vehicle purchaser or user. A person may purchase a motor vehicle
 13 qualifying for exemption under this paragraph without payment of tax
 14 imposed by section eleven hundred five or eleven hundred ten of this
 15 article by furnishing the vendor a properly completed exemption certif-
 16 icate promulgated by the commissioner; and such purchaser may register
 17 such vehicle or apply for a certificate of title for such vehicle with
 18 the commissioner of motor vehicles or a county clerk, without payment of
 19 such taxes