S T A T E O F N E W Y O R K
________________________________________________________________________
8948
2009-2010 Regular Sessions
I N A S S E M B L Y
June 16, 2009
___________
Introduced by M. of A. MORELLE -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to retail dealer and vending
machine registration
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subparagraph (ii) of paragraph (a) of subdivision 2 of
section 480-a of the tax law, as amended by section 125 of part C of
chapter 58 of the laws of 2009, is amended to read as follows:
(ii) Each retail dealer must pay an application fee with the quarterly
return described by subparagraph (i) of this paragraph for each retail
place of business in this state through which it sells cigarettes or
tobacco products, which is based on gross sales of that place of busi-
ness during the previous calendar year. The application fee is: one
thousand dollars for each retail place of business with gross sales
totaling less than one million dollars WHICH FOR PURPOSES OF THIS
SECTION SHALL INCLUDE A FILLING STATION AS DEFINED IN SECTION TWO
HUNDRED EIGHTY-TWO OF THIS CHAPTER IRRESPECTIVE OF WHETHER GROSS SALES
EXCEED ONE MILLION DOLLARS; two thousand five hundred dollars for each
retail place of business with gross sales totaling at least one million
dollars but less than ten million dollars; and five thousand dollars for
each retail place of business with gross sales totaling at least ten
million dollars.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11935-01-9