Bill > A04977

This bill modifies the New York State tax law to provide a sales and use tax exemption for animal boarding services provided by licensed veterinarians and commercial horse boarding operations. Specifically, the bill removes previous language that limited the tax exemption for veterinary services only when no separate boarding charge was made, and now explicitly exempts animal boarding services from taxation. The bill amends Section 1115 of the tax law to clarify that services to board an animal when rendered by a licensed veterinarian or a commercial horse boarding operation will be fully exempt from sales and use taxes. The changes aim to create a clear and consistent tax treatment for animal boarding services, removing previous restrictions and potential ambiguities. The bill will take effect on the first day of January following its enactment and will apply to sales and use taxes in tax years starting on or after that date, providing clarity and potentially reducing costs for pet owners and animal care providers.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A4977