New York 2025-2026 Regular Session

New York Assembly Bill A04783

Introduced
2/6/25  
Refer
2/6/25  

Caption

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

Summary

Bill A04783 proposes amendments to the New York tax law to exempt certain properties and services utilized in the cultivation of cannabis for adult-use from sales and compensating use taxes. Specifically, it aims to include tangible personal property and motor vehicles used predominantly in the cultivation process under this exemption, provided that the cultivation is conducted under the appropriate adult-use licenses as outlined in the cannabis law. This legislative change is intended to support the cannabis industry by reducing operational costs associated with cultivation.

Impact

The bill would significantly impact the taxation framework surrounding the cannabis industry in New York by removing sales and compensating use taxes on specific properties and services related to cannabis cultivation. This could encourage growth in the adult-use cannabis market, making it more financially viable for cultivators and potentially leading to increased economic activity and job creation in this sector. Additionally, it may necessitate amendments to existing tax regulations to accommodate these new exemptions.

Sentiment

The sentiment surrounding Bill A04783 appears to be generally supportive among proponents of the cannabis industry, who view the tax exemptions as a necessary step to foster growth and sustainability in the market. However, there may be concerns from fiscal conservatives regarding the potential loss of tax revenue and the implications of further tax exemptions in the context of state budgetary needs.

Contention

Notable points of contention may arise from those who argue against additional tax exemptions, citing the need for equitable tax contributions from all sectors, including cannabis. Critics may include some lawmakers and advocacy groups who prioritize tax revenue for public services, while supporters of the bill, including cannabis industry stakeholders, argue that these exemptions are essential for the industry's competitiveness and success.

Companion Bills

NY S03141

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

Previously Filed As

NY S01017

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

NY A01232

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

NY S03141

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

NY LD1897

An Act Regarding Outdoor Cultivation in the Medical Use Cannabis and Adult Use Cannabis Industries

NY HB2679

Enacting the adult use cannabis regulation act to regulate the cultivation, manufacturing, possession and sale of cannabis in this state.

NY HB2405

Enacting the adult use cannabis regulation act to regulate the cultivation, manufacturing, possession and sale of cannabis in this state.

NY LD1654

An Act to Exempt Certain Sales and Transfers of Adult Use Cannabis from Excise Tax

NY HB3760

Relating to an exemption from sales and use taxes for certain materials used in trapping feral hogs.

NY H8197

Exempts new or used bicycles and bicycle parts from sales and use taxes.

NY SB294

Enacting the Kansas medical cannabis act to authorize the cultivation, processing, distribution, sale and use of medical cannabis and medical cannabis products.

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