Grants an exemption for the purchase of energy efficient snow making equipment, ski lift equipment, snow grooming equipment, and the production of snow by a recreational ski facility from state sales and compensating use tax.
Summary
S06792 would amend New York’s Tax Law to create new sales and compensating use tax exemptions for certain property and services used by recreational skiing facilities. The bill exempts energy-efficient tangible personal property used directly and exclusively in three ski-area functions: producing snow, transporting skiers uphill, and grooming or maintaining snow. It also exempts fuel, gas, electricity, refrigeration, and related services when used directly and exclusively to produce snow at a recreational skiing facility.
In practical terms, the measure is aimed at lowering operating costs for ski resorts and similar recreational ski operations by removing state sales tax and use tax from key snowmaking and slope-maintenance inputs. The bill would take effect on July 1 following enactment and would amend existing exemptions in the Tax Law, specifically section 1115, to add these ski-facility-related categories.
Impact
The bill would expand New York’s sales and compensating use tax exemptions under Tax Law section 1115 by adding new exempt categories for ski-area equipment and snowmaking-related energy and utility inputs. It would reduce tax liability for operators of recreational skiing facilities on qualifying purchases and services, while leaving non-qualifying uses taxable. The practical effect would be to provide targeted tax relief to ski resorts and related businesses that invest in snowmaking, lift operations, and grooming equipment, especially energy-efficient property and utility consumption used exclusively for those purposes.
Sentiment
No committee transcript or vote record is provided, so there is no documented floor or committee debate to gauge formal sentiment. Based on the bill’s text and caption, the measure appears supportive of the ski industry and framed as a targeted economic and operational tax benefit. The absence of recorded opposition or voting history in the provided materials means sentiment cannot be assessed beyond the bill’s apparent pro-industry purpose.
Contention
The main potential point of contention is the creation of a narrow tax preference for recreational ski facilities, which could be viewed as industry-specific tax relief rather than a broadly available exemption. Questions could arise about whether the exemption should be limited to energy-efficient property, how strictly “directly and exclusively” would be interpreted, and whether the state should forgo tax revenue for snowmaking and ski-lift operations. Any debate would likely center on the balance between supporting winter recreation/tourism and preserving the tax base.
Same As
Grants an exemption for the purchase of energy efficient snow making equipment, ski lift equipment, snow grooming equipment, and the production of snow by a recreational ski facility from state sales and compensating use tax.
Same As
Grants an exemption for the purchase of energy efficient snow making equipment, ski lift equipment, snow grooming equipment, and the production of snow by a recreational ski facility from state sales and compensating use tax.
Grants an exemption for the purchase of energy efficient snow making equipment, ski lift equipment, snow grooming equipment, and the production of snow by a recreational ski facility from state sales and compensating use tax.
Grants an exemption for the purchase of energy efficient snow making equipment, ski lift equipment, snow grooming equipment, and the production of snow by a recreational ski facility from state sales and compensating use tax.
Requires children under the age of eighteen to wear protective headgear while skiing or snowboarding; imposes civil fines for violations thereof; applies safety in skiing code requirements to snowboarders and snowboarding.
To Create A Sales And Use Tax Exemption For Parts Purchased To Repair Agricultural Equipment And Machinery And Timber Equipment And Machinery And Parts And Services Purchased To Repair A Grain Bin.