Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Oct 08, 2010 |
referred to rules |
Senate Bill S8496
2009-2010 Legislative Session
Sponsored By
(R, C) 53rd Senate District
Archive: Last Bill Status - In Senate Committee Rules 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
2009-S8496 (ACTIVE) - Details
- See Assembly Version of this Bill:
- A11720
- Current Committee:
- Senate Rules
- Law Section:
- Tax Law
- Laws Affected:
- Amd ยง471, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2011-2012:
S2008, A1101
2013-2014: S2401
2009-S8496 (ACTIVE) - Summary
Relates to taxes on cigarettes sold on an Indian reservation to non-members of the Indian nation or tribe; reverts the tax back to the previous $2.75 if taxes on such cigarettes are not collected by 9/1/2010 and then changes the tax to $4.35 once the state begins collecting such taxes.
2009-S8496 (ACTIVE) - Sponsor Memo
BILL NUMBER:S8496 TITLE OF BILL: An act to amend the tax law, in relation to taxes on cigarettes sold on an Indian reservation to non-members of the Indian nation or tribe PURPOSE: This bill temporarily suspends the $1.60 cigarette tax increase until the state begins collecting taxes on cigarettes sold on an Indian Reser- vation to non-members of the Indian Nation or Tribe. SUMMARY OF PROVISIONS: Amends section 471 of the Tax Law by adding language to temporarily suspend the $1.60 cigarette tax increase until the state begins collect- ing taxes on cigarettes sold on an Indian Reservation to non-members of the Indian Nation or Tribe. If the state fails to collect the tax, this bill would impose the cigarette tax at $2.75; once the state begins collecting, the cigarette tax rate would be imposed at $4.35. JUSTIFICATION: Chapter 134 of the Laws of 2010 (Emergency Spending Bill), raised vari- ous taxes, including a $1.60 cigarette tax increase beginning July 1, 2010, and set a firm deadline of September 1, 2010 to begin collecting taxes on cigarettes sold on an Indian Reservation to non-members of the Indian Nation or Tribe. On July 1st, the cigarette tax increase went into effect. However, on the September 1st deadline to collect taxes on
2009-S8496 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 8496 I N S E N A T E October 8, 2010 ___________ Introduced by Sen. GRIFFO -- read twice and ordered printed, and when printed to be committed to the Committee on Rules AN ACT to amend the tax law, in relation to taxes on cigarettes sold on an Indian reservation to non-members of the Indian nation or tribe THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision 1 of section 471 of the tax law, as amended by section 1 of part D of chapter 134 of the laws of 2010, is amended to read as follows: 1. There is hereby imposed and shall be paid a tax on all cigarettes possessed in the state by any person for sale, except that no tax shall be imposed on cigarettes sold under such circumstances that this state is without power to impose such tax, including sales to qualified Indi- ans for their own use and consumption on their nations' or tribes' qual- ified reservation, or sold to the United States or sold to or by a voluntary unincorporated organization of the armed forces of the United States operating a place for the sale of goods pursuant to regulations promulgated by the appropriate executive agency of the United States, to the extent provided in such regulations and policy statements of such an agency applicable to such sales. The tax imposed by this section is imposed on all cigarettes sold on an Indian reservation to non-members of the Indian nation or tribe and to non-Indians and evidence of such tax shall be by means of an affixed cigarette tax stamp. Indian nations or tribes may elect to participate in the Indian tax exemption coupon system established in section four hundred seventy-one-e of this article which provides a mechanism for the collection of the tax imposed by this section on cigarette sales on qualified reservations to such non-members and non-Indians and for the delivery of quantities of tax-exempt ciga- rettes to Indian nations or tribes for the personal use and consumption of qualified members of the Indian nation or tribe. If an Indian nation or tribe does not elect to participate in the Indian tax exemption coupon system, the prior approval system shall be the mechanism for the delivery of quantities of tax-exempt cigarettes to Indian nations or tribes for the personal use and consumption of qualified members of the EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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