Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Apr 07, 2010 |
print number 10373a |
Apr 07, 2010 |
amend (t) and recommit to ways and means |
Mar 22, 2010 |
referred to ways and means |
Assembly Bill A10373
2009-2010 Legislative Session
Sponsored By
BENJAMIN
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
Actions
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 - Sponsor Memo
BILL NUMBER:A10373 TITLE OF BILL: 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-re- sistant cigarette tax stamps or markers PURPOSE OR GENERAL IDEA OF BILL: Amends the Percentages used to deter- mine the presumed cost of doing business for agents, retailers and wholesale dealers that sell cigarettes. Further, it enhances the current system used to collect cigarette taxes to raise additional revenue for the state of New York. SUMMARY OF SPECIFIC PROVISIONS: Section 1: Amends Tax Law section 483(b)(2) to increase the presumed cost of doing business from seven- eighths of a percent to two and five-eighths percent of the basic cost of cigarettes for sales to wholesale dealers. It also increases from one and one-half percent to four and one/half percent the percentage of the basic cost for sales to chain stores and from three and seven-eighths percent to six and one-half percent the percentage of basic costs for sales to retail dealers. All percentages are in addition to a fixed component, left unchanged, of plus one cent per package of ten cigarettes, two cents per package of twenty cigarettes, and two and one-half cents per package exceeding
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) - Sponsor Memo
BILL NUMBER:A10373A TITLE OF BILL: 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 PURPOSE OR GENERAL IDEA OF BILL: Amends the percentages used to deter- mine the presumed cost of doing business for agents, retailers and wholesale dealers that sell cigarettes. Further, it enhances the current system used to collect cigarette taxes to raise additional revenue for the state of New York. SUMMARY OF SPECIFIC PROVISIONS: Section 1: Amends Tax Law section 483(b)(2) to increase the presumed cost of doing business from seven- eighths of a percent to two and five-eighths percent of the basic cost of cigarettes for sales to wholesale dealers. It also increases from one and one-half percent to four and one/half percent the percentage of the basic cost for sales to chain stores and from three and seven-eighths percent to six and one-half percent the percentage of basic costs for sales to retail dealers. All percentages are in addition to a fixed component, left unchanged, of plus one cent per package of ten cigarettes, two cents per package of twenty cigarettes, and two and one-half cents per package exceeding twenty cigarettes. Also provides that the cost of doing business of the
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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