S T A T E O F N E W Y O R K
________________________________________________________________________
9015--A
2009-2010 Regular Sessions
I N A S S E M B L Y
June 19, 2009
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Introduced by M. of A. LIFTON, GABRYSZAK -- read once and referred to
the Committee on Ways and Means -- recommitted to the Committee on
Ways and Means in accordance with Assembly Rule 3, sec. 2 -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee
AN ACT to amend the tax law, in relation to little cigars
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 1 of section 470 of the tax law, as amended by
section 1 of part MM-1 of chapter 57 of the laws of 2008, is amended to
read as follows:
1. "Cigarette." (a) Any roll for smoking made wholly or in part of
tobacco or of any other substance wrapped in paper or in any other
substance not containing tobacco, and (b) any roll for smoking made
wholly or in part of tobacco wrapped in any substance containing tobacco
that, because of its appearance, the type of tobacco used in the filler,
or its packaging and labeling, is likely to be offered to, or purchased
by, consumers as a cigarette described in paragraph (a) of this subdivi-
sion. [However, a roll will not be considered to be a cigarette for
purposes of paragraph (b) of this subdivision if it is not treated as a
cigarette for federal excise tax purposes under the applicable federal
statute in effect on April first, two thousand eight.]
S 2. Subdivision 2 of section 470 of the tax law, as amended by
section 1 of part MM-1 of chapter 57 of the laws of 2008, is amended to
read as follows:
2. "Tobacco products." Any cigar, INCLUDING A LITTLE CIGAR, or tobac-
co, other than cigarettes, intended for consumption by smoking, chewing,
or as snuff.
S 3. Section 470 of the tax law is amended by adding a new subdivision
2-b to read as follows:
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11691-16-0
A. 9015--A 2
2-B. "LITTLE CIGAR." ANY ROLL FOR SMOKING MADE WHOLLY OR IN PART OF
TOBACCO IF SUCH PRODUCT IS WRAPPED IN ANY SUBSTANCE CONTAINING TOBACCO,
OTHER THAN NATURAL LEAF TOBACCO WRAPPER, AND WEIGHING NOT MORE THAN FOUR
POUNDS PER THOUSAND, PROVIDED THAT IF A PRODUCT ALSO MEETS THE DEFI-
NITION OF "CIGARETTE" UNDER THIS ARTICLE, IT SHALL BE TREATED AS A CIGA-
RETTE AND NOT AS A LITTLE CIGAR.
S 4. Subdivision 19 of section 470 of the tax law, as added by section
1 of part MM-1 of chapter 57 of the laws of 2008, is amended to read as
follows:
19. "Cigar." Any roll of tobacco wrapped in leaf tobacco or in any
substance containing tobacco (other than any roll of tobacco that is a
cigarette as defined in subdivision one of this section). [However, a
roll will not be considered to be a cigar for purposes of this subdivi-
sion if it is not treated as a cigar for federal excise tax purposes
under the applicable federal statute in effect on April first, two thou-
sand eight.] "CIGAR" SHALL INCLUDE, EXCEPT WHERE EXPRESSLY EXCLUDED, ANY
LITTLE CIGAR.
S 5. Paragraph (a) of subdivision 1 of section 471-b of the tax law,
as amended by section 1 of part I-1 of chapter 57 of the laws of 2009,
is amended to read as follows:
(a) Such tax on tobacco products other than snuff AND LITTLE CIGARS
shall be at the rate of forty-six percent of the wholesale price, and is
intended to be imposed only once upon the sale of any tobacco products
other than snuff AND LITTLE CIGARS.
S 6. Subdivision 1 of section 471-b of the tax law is amended by
adding a new paragraph (c) to read as follows:
(C) SUCH TAX ON LITTLE CIGARS SHALL BE AT THE SAME RATE IMPOSED ON
CIGARETTES UNDER THIS ARTICLE, AS THIS ARTICLE MAY BE AMENDED FROM TIME
TO TIME, AND IS INTENDED TO BE IMPOSED ONLY ONCE UPON THE SALE OF ANY
LITTLE CIGARS.
S 7. Paragraph (i) of subdivision (a) of section 471-c of the tax law,
as amended by section 2 of part I-1 of chapter 57 of the laws of 2009,
is amended to read as follows:
(i) Such tax on tobacco products other than snuff AND LITTLE CIGARS
shall be at the rate of forty-six percent of the wholesale price.
S 8. This act shall take effect July 1, 2010.