Assembly Bill A68

2013-2014 Legislative Session

Increases the presumed "cost of the agent" for purposes of cigarette marketing

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Sponsored By

Archive: Last Bill Status - Stricken

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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Bill Amendments

co-Sponsors

multi-Sponsors

2013-A68 - Details

Law Section:
Tax Law
Laws Affected:
Amd §483, Tax L
Versions Introduced in 2011-2012 Legislative Session:
A8019

2013-A68 - Summary

Increases the presumed "cost of the agent" for purposes of cigarette marketing.

2013-A68 - Bill Text download pdf 

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                   68

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by M. of A. CASTRO, STEVENSON -- Multi-Sponsored by -- M. of
  A. HEASTIE -- read once and referred to  the  Committee  on  Ways  and
  Means

AN  ACT  to  amend  the  tax law, in relation to increasing the presumed
  "cost of the agent" relating to cigarette marketing standards

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Subparagraph  (B)  of  paragraph  1 of subdivision (b) of
section 483 of the tax law, as amended by chapter 1 of the laws of 1999,
is amended to read as follows:
  (B) In the absence of the filing with the commissioner of satisfactory
proof of a lesser cost of doing business of the agent making  the  sale,
the  cost  of doing business by the agent shall be presumed to be seven-
eighths of one percent of the basic cost  of  cigarettes  for  sales  to
wholesale  dealers  plus [one cent] SEVEN CENTS per package of ten ciga-
rettes, [two] FOURTEEN cents per package of twenty cigarettes and in the
case of a package containing more than twenty cigarettes,  [two]  SEVEN-
TEEN  cents and one-half of a cent for each five cigarettes in excess of
twenty cigarettes, one and one-half percent of the basic cost  of  ciga-
rettes  for  sales to chain stores plus [one cent] SIX CENTS per package
of ten cigarettes, [two] TWELVE cents per package of  twenty  cigarettes
and  in  the  case  of a package containing more than twenty cigarettes,
[two] SEVENTEEN cents and one-half of a cent for each five cigarettes in
excess of twenty cigarettes and three and seven-eighths percent  of  the
basic  cost  of  cigarettes with respect to sales to retail dealers plus
[one cent] SIX CENTS per package of ten cigarettes, [two]  TWELVE  cents
per package of twenty cigarettes and in the case of a package containing
more  than  twenty  cigarettes,  [two] SEVENTEEN cents and one-half of a
cent for each five cigarettes in excess of  twenty  cigarettes  and  the
foregoing  cents  per pack shall be included in the "cost of doing busi-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.

co-Sponsors

multi-Sponsors

2013-A68A (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd §483, Tax L
Versions Introduced in 2011-2012 Legislative Session:
A8019

2013-A68A (ACTIVE) - Summary

Increases the presumed "cost of the agent" for purposes of cigarette marketing.

2013-A68A (ACTIVE) - Bill Text download pdf 

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  68--A

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by M. of A. CASTRO, STEVENSON -- Multi-Sponsored by -- M. of
  A. HEASTIE -- read once and referred to  the  Committee  on  Ways  and
  Means  --  committee  discharged,  bill  amended, ordered reprinted as
  amended and recommitted to said committee

AN ACT to amend the tax law, in  relation  to  increasing  the  presumed
  "cost of the agent" relating to cigarette marketing standards

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subparagraph (B) of  paragraph  1  of  subdivision  (b)  of
section 483 of the tax law, as amended by chapter 1 of the laws of 1999,
is amended to read as follows:
  (B) In the absence of the filing with the commissioner of satisfactory
proof  of  a lesser cost of doing business of the agent making the sale,
the cost of doing business by the agent shall be presumed to  be  seven-
eighths  of  one  percent  of  the basic cost of cigarettes for sales to
wholesale dealers plus [one cent] SEVEN CENTS per package of  ten  ciga-
rettes, [two] FOURTEEN cents per package of twenty cigarettes and in the
case  of  a package containing more than twenty cigarettes, [two] SEVEN-
TEEN cents and one-half of a cent for each five cigarettes in excess  of
twenty  cigarettes,  one and one-half percent of the basic cost of ciga-
rettes for sales to chain stores plus [one cent] SIX CENTS  per  package
of  ten  cigarettes, [two] TWELVE cents per package of twenty cigarettes
and in the case of a package containing  more  than  twenty  cigarettes,
[two] SEVENTEEN cents and one-half of a cent for each five cigarettes in
excess  of  twenty cigarettes and three and seven-eighths percent of the
basic cost of cigarettes with respect to sales to  retail  dealers  plus
[one  cent]  SIX CENTS per package of ten cigarettes, [two] TWELVE cents
per package of twenty cigarettes and in the case of a package containing
more than twenty cigarettes, [two] SEVENTEEN cents  and  one-half  of  a
cent  for  each  five  cigarettes in excess of twenty cigarettes and the

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.

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