Bill > A02169

This bill amends New York state tax law to create a sales and use tax exemption for services provided by farriers, who are professionals specializing in horse hoof care and shoeing. The exemption covers the entire process of shoeing a horse, including any reasonable travel charges to and from a farm or for providing services at a remote farm location. By specifically defining farriers as "professional equine hoofcare experts and shoers of horses," the bill ensures that their services will not be subject to sales and use taxes. The tax exemption will take effect on the first day of April following the bill's enactment and will apply to all sales and uses occurring on or after that date. This legislation appears designed to support agricultural and equine-related businesses by reducing the financial burden on horse owners and farriers by eliminating sales tax on essential horse care services.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A2169