New York 2025-2026 Regular Session

New York Assembly Bill A04977

Introduced
2/10/25  
Refer
2/10/25  

Caption

Exempts services provided to board an animal when rendered by a veterinarian licensed and registered as required by the education law or by a commercial horse boarding operation from sales and use taxes.

Summary

Bill A04977 aims to amend the New York tax law to exempt animal boarding services from sales and use taxes. Specifically, it proposes that services rendered by licensed veterinarians or commercial horse boarding operations for the purpose of boarding animals will not be subject to these taxes. This change is intended to alleviate the financial burden on pet owners and those who board horses, making such services more affordable and accessible.

Impact

If enacted, this bill will significantly alter the tax obligations for veterinary services and commercial horse boarding operations in New York. By exempting these services from sales and use taxes, it will likely lead to a reduction in costs for consumers seeking animal boarding services. Additionally, this change may encourage more individuals to utilize boarding services, potentially benefiting the veterinary and equine industries in the state.

Sentiment

The general sentiment surrounding Bill A04977 appears to be supportive, as it addresses a concern for pet owners and animal caretakers regarding the financial implications of sales taxes on necessary services. However, there may be some concerns regarding the potential loss of tax revenue for the state, which could lead to discussions about the broader implications of such tax exemptions.

Contention

Notable points of contention may arise from the potential impact on state revenue, as exempting animal boarding services from sales tax could result in a significant loss of tax income. Some lawmakers may express concerns about prioritizing tax exemptions for specific industries over other pressing budgetary needs. Additionally, there may be differing opinions on whether this exemption could lead to increased demand for boarding services or if it would disproportionately benefit wealthier pet owners.

Companion Bills

No companion bills found.

Previously Filed As

NY S01414

Exempts services provided to board an animal when rendered by a veterinarian licensed and registered as required by the education law or by a commercial horse boarding operation from sales and use taxes.

NY A01547

Exempts services provided to board an animal when rendered by a veterinarian licensed and registered as required by the education law or by a commercial horse boarding operation from sales and use taxes.

NY H3024

Relative to a sales tax exemption for animal medication prescribed by veterinarians

NY A09123

Provides for the licensing, inspection and regulation of animal boarding kennels; authorizes the department of agriculture and markets to license, inspect and regulate animal boarding kennels.

NY S08510

Provides for the licensing, inspection and regulation of animal boarding kennels; authorizes the department of agriculture and markets to license, inspect and regulate animal boarding kennels.

NY A10731

Establishes standards for animal boarding facilities including licensing and inspections by the department of state.

NY HB135

Relating to exemptions from sales and use taxes for game animals and exotic animals.

NY SB2410

Relating to an exemption from sales and use taxes for game animals and exotic animals.

NY HB1698

Retail sales and use tax; exemption for prescription medicine and drugs purchased by veterinarians; sunset.

NY HB241

AN ACT relating to the exemption of certain animal services from sales and use tax.

Similar Bills

No similar bills found.