S 6792: Grants an exemption for the purchase of energy efficient snow making equipment, ski lift equipment, snow grooming equipment, and the production of snow by a recreational ski facility from state sales and compensating use tax.
What S 6792 does, verified January 22, 2026
The bill aims to exempt certain tangible personal property and services used in the operation of recreational skiing facilities from sales and compounding use taxes. It grants exemptions for energy-efficient tangible personal property used in snow production, uphill transportation of skiers, and grooming and maintenance of snow. Additionally, it exempts fuel, gas, electricity, and refrigeration, as well as gas, electric, and refrigeration services used in snow production, from taxes. The exemptions will take effect on the first day of July next succeeding the bill's enactment date.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: REFERRED TO BUDGET AND REVENUE (2026-01-07)Alert me
Quick answers about S 6792
- What is the current status of S 6792?
- As of January 22, 2026, S 6792 is recorded as "Introduced": it has been introduced and is waiting for its first committee hearing or floor vote. The last recorded action, on January 7, 2026, was "REFERRED TO BUDGET AND REVENUE".
- Did S 6792 pass?
- Not yet. S 6792 has been introduced and has not passed either house.
- Who wrote S 6792, and where is it now?
- S 6792 was authored by Sen. Joseph Griffo with 3 coauthors. Its committee of record is Senate Budget & Revenue. It is filed under TAX, alongside 323 other New York TAX bills this session.
Author and sponsors
Full contact details, staff, and committees with Connect, $16/moUnlockRecent actions2 total · showing 2
| Jan. 07, 2026 | REFERRED TO BUDGET AND REVENUE |
| Mar. 24, 2025 | REFERRED TO BUDGET AND REVENUE |
Latest bill textIntroduced version, March 24, 2025 · 327 words
STATE OF NEW YORK ________________________________________________________________________ 6792 2025-2026 Regular Sessions IN SENATE March 24, 2025 ___________ Introduced by Sens. GRIFFO, OBERACKER, O'MARA, STEC -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue AN ACT to amend the tax law, in relation to granting sales and compen- sating use tax exemptions for certain tangible personal property and services used in the operation of recreational skiing facilities The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision (a) of section 1115 of the tax law is amended 2 by adding a new paragraph 47 to read as follows: 3 (47) Energy efficient tangible personal property of whatever nature 4 for use or consumption directly and exclusively: (i) in the production 5 of snow; (ii) in the uphill transportation of skiers; or (iii) in the 6 grooming and maintenance of snow by any person engaged in the business 7 of operating a recreational facility for skiing. 8 § 2. Section 1115 of the tax law is amended by adding a new subdivi- 9 sion (mm) to read as follows: 10 (mm) Fuel, gas, electricity and refrigeration, and gas, electric and 11 refrigeration service of whatever nature for use or consumption directly 12 and exclusively in the production of snow by any person engaged in the 13 business of operating a recreational facility for skiing, shall be 14 exempt from the taxes imposed under subdivisions (a) and (b) of section 15 eleven hundred five and the compensating use tax imposed under section 16 eleven hundred ten of this article. 17 § 3. This act shall take effect on the first of July next succeeding 18 the date on which it shall have become a law. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD07683-01-5
Text of S 6792 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions