Bill > A03612

This bill amends New York state tax law to provide sales and use tax exemptions for recreational ski facilities. Specifically, the bill creates two key tax exemptions: first, ski facilities will be exempt from sales tax when purchasing energy-efficient equipment used directly and exclusively for producing snow, transporting skiers via ski lifts, or grooming and maintaining snow; second, the bill exempts fuel, gas, electricity, and related services used specifically for snow production from sales and compensating use taxes. These exemptions are designed to reduce the operational costs for ski facilities by eliminating sales tax on essential equipment and energy resources needed to maintain ski slopes. The tax exemptions will take effect on the first day of July following the bill's enactment, providing financial relief to ski businesses and potentially helping to support the recreational skiing industry in New York state.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A3612