Exempts services provided to board an animal when rendered by a veterinarian or by a commercial horse boarding operation from sales and use taxes.

New York Assembly Bill A04977 amends the tax law to exempt 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. This exemption applies to services provided for boarding animals, but excludes other services such as grooming and clipping. The bill takes effect on January 1 of the year following its enactment and applies to sales and use taxes imposed in tax years commencing on and after the effective date.

Exempts services provided to board an animal when rendered by a veterinarian or by a commercial horse boarding operation from sales and use taxes.

New York Assembly Bill A04977 amends the tax law to exempt 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. This exemption applies to services provided for boarding animals, but excludes other services such as grooming and clipping. The bill takes effect on January 1 of the year following its enactment and applies to sales and use taxes imposed in tax years commencing on and after the effective date.