Assembly Bill A10373

2009-2010 Legislative Session

Amends the percentages used to determine the presumed cost of doing business for agents and wholesale dealers that sell cigarettes

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Archive: Last Bill Status - In Assembly Committee


  • 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

2009-A10373 - Details

See Assembly Version of this Bill:
A8854
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §§483, 472 & 480, add §472-a, Tax L

2009-A10373 - Summary

Amends the percentages used to determine the presumed cost of doing business for agents and wholesale dealers that sell cigarettes.

2009-A10373 - Sponsor Memo

2009-A10373 - Bill Text download pdf

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

                                  10373

                          I N  A S S E M B L Y

                             March 22, 2010
                               ___________

Introduced by M. of A. BENJAMIN -- read once and referred to the Commit-
  tee on Ways and Means

AN  ACT  to  amend  the tax law, in relation to amending the percentages
  used to determine the presumed cost of doing business for agents,  and
  wholesale  and  retail dealers of cigarettes and to amend the tax law,
  in relation to requiring the use  of  encrypted  counterfeit-resistant
  cigarette tax stamps or markers

  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  and  subparagraph  (B)  of
paragraph  2  of subdivision (b) of section 483 of the tax law, subpara-
graph (B) of paragraph 1 as amended by chapter 1 of the laws of 1999 and
subparagraph (B) of paragraph 2 as amended by chapter 4 of the  laws  of
1988, are 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] TWO AND FIVE-EIGHTHS percent of the basic cost of ciga-
rettes for sales to wholesale dealers plus one cent per package  of  ten
cigarettes,  two  cents per package of twenty cigarettes and in the case
of a package containing more than twenty cigarettes, two cents and  one-
half  of a cent for each five cigarettes in excess of twenty cigarettes,
[one] FOUR and one-half percent of the  basic  cost  of  cigarettes  for
sales  to  chain stores plus one cent per package of ten cigarettes, two
cents per package of twenty cigarettes and in  the  case  of  a  package
containing more than twenty cigarettes, two cents and one-half of a cent
for  each  five cigarettes in excess of twenty cigarettes and [three and
seven-eighths] SIX AND ONE-HALF percent of the basic cost of  cigarettes
with respect to sales to retail dealers plus one cent per package of ten
cigarettes,  two  cents per package of twenty cigarettes and in the case
of a package containing more than twenty cigarettes, two 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02907-19-0
              

2009-A10373A (ACTIVE) - Details

See Assembly Version of this Bill:
A8854
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §§483, 472 & 480, add §472-a, Tax L

2009-A10373A (ACTIVE) - Summary

Amends the percentages used to determine the presumed cost of doing business for agents and wholesale dealers that sell cigarettes.

2009-A10373A (ACTIVE) - Sponsor Memo

2009-A10373A (ACTIVE) - Bill Text download pdf

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

                                10373--A

                          I N  A S S E M B L Y

                             March 22, 2010
                               ___________

Introduced by M. of A. BENJAMIN -- read once and referred to the Commit-
  tee  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  amending  the  percentages
  used  to  determine the presumed cost of doing business for agents and
  wholesale and retail dealers of cigarettes, and requiring the  use  of
  encrypted counterfeit-resistant cigarette tax stamps or markers

  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  and  subparagraph  (B)  of
paragraph  2  of subdivision (b) of section 483 of the tax law, subpara-
graph (B) of paragraph 1 as amended by chapter 1 of the laws of 1999 and
subparagraph (B) of paragraph 2 as amended by chapter 4 of the  laws  of
1988, are 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] TWO AND FIVE-EIGHTHS percent of the basic cost of ciga-
rettes for sales to wholesale dealers plus one cent per package  of  ten
cigarettes,  two  cents per package of twenty cigarettes and in the case
of a package containing more than twenty cigarettes, two cents and  one-
half  of a cent for each five cigarettes in excess of twenty cigarettes,
[one] FOUR and one-half percent of the  basic  cost  of  cigarettes  for
sales  to  chain stores plus one cent per package of ten cigarettes, two
cents per package of twenty cigarettes and in  the  case  of  a  package
containing more than twenty cigarettes, two cents and one-half of a cent
for  each  five cigarettes in excess of twenty cigarettes and [three and
seven-eighths] SIX AND ONE-HALF percent of the basic cost of  cigarettes
with respect to sales to retail dealers plus one cent per package of ten
cigarettes,  two  cents per package of twenty cigarettes and in the case
of a package containing more than twenty cigarettes, two 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02907-21-0
              

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