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NY A02160
Bill
Status
1/9/2013
Primary Sponsor
Clifford Crouch
Click for details
AI Summary
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Exempts machinery, equipment, and tangible personal property sold to ski resort operators from sales tax when the property is located at the ski resort, directly related to providing ski resort services, and not purchased for resale.
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Extends the exemption to contractors, subcontractors, and repairmen purchasing such property for use as capital improvements to ski resort real property.
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Requires ski resort operators and contractors to furnish a certificate in a form prescribed by the Commissioner to vendors in order to claim the exemption.
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Exempts electricity used directly and exclusively in the operation of a ski resort from sales tax and compensating use tax.
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Effective January 1, 2014, applying to all tax years commencing on or after that date.
Legislative Description
Exempts ski resorts from sales tax on equipment that is used in the operation of the business and from sales tax on electricity used in the operation of the business.
Last Action
held for consideration in ways and means
6/17/2014