12/3/08 N.Y. St. Reg. RWB-34-08-00004-A
PURSUANT TO THE PROVISIONS OF THE State Administrative Procedure Act, NOTICE is hereby given of the following action:
Action taken:
Amendment of section 4109.3(a), (b), (d), (e) and addition of section 4109.3(p) to Title 9 NYCRR.
Statutory authority:
Racing, Pari-Mutuel Wagering and Breeding Law, sections 101 and 301
Subject:
Claiming procedure of horses in harness racing.
Purpose:
To provide clarification and ensure consistent enforcement of the harness claiming rule by judges and horsemen.
Text or summary was published
in the August 20, 2008 issue of the Register, I.D. No. RWB-34-08-00004-P.
Final rule as compared with last published rule:
No changes.
Text of rule and any required statements and analyses may be obtained from:
Gail Pronti, Secretary to the Board, New York State Racing and Wagering Board, One Broadway Center, Suite 600, Schenectady, New York 12305, (518) 395-5400, email:
info@racing.state.ny.usAssessment of Public Comment
The Board received a letter from Brenda Weidman on September 4, 2008 requesting clarification of subdivision (a) of section 4109.3 and stating her opposition to the provisions in that paragraph that refers to the applicable sales tax on the sale of a horse through a claim. Ms. Weidman states that the sales tax on claimed horses is "totally unwarranted."
The section that Ms. Weidman refers to is a provision of the rule that is not going to be amended as part of this rulemaking, and therefore is not germane to the purpose of the proposed rulemaking. The provision to which she refers currently states: "The claimant must have to his credit with the track an amount equivalent to the specified claiming price, the applicable sales tax, the cost of transferring the registration, and the fee for the test for equine infectious anemia." The operative word as it applies to sales tax is "applicable." Currently, under Tax Law 1115 (a)(29), race horses are exempt from sales and use taxes. To be clear, the Racing and Wagering Board is not authorized to impose a sales tax on the sale of horses through the adoption of a rule. The rule as currently written merely recites a list of possible costs that should be included in assessing the claimant's credit. Therefore, there is no need to revise the language of the proposed rulemaking based on Ms. Weidman's comments.
