senate Bill S2008A

2011-2012 Legislative Session

Relates to taxes on cigarettes sold on an Indian reservation to non-members of the Indian nation or tribe

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

do you support this bill?

Actions

view actions (4)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 13, 2012 print number 2008a
amend and recommit to investigations and government operations
Jan 04, 2012 referred to investigations and government operations
Jan 14, 2011 referred to investigations and government operations

Bill Amendments

Original
A (Active)
Original
A (Active)

Co-Sponsors

S2008 - Details

See Assembly Version of this Bill:
A1101A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §471, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S8496, A11720

S2008 - 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 9/1/2012 and then changes the tax to $4.35 once the state begins collecting such taxes.

S2008 - Sponsor Memo

S2008 - Bill Text download pdf

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

                                  2008

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            January 14, 2011
                               ___________

Introduced  by  Sens.  GRIFFO, LARKIN -- read twice and ordered printed,
  and when printed to be committed to the  Committee  on  Investigations
  and Government Operations

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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05161-01-1

Co-Sponsors

S2008A (ACTIVE) - Details

See Assembly Version of this Bill:
A1101A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §471, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S8496, A11720

S2008A (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 9/1/2012 and then changes the tax to $4.35 once the state begins collecting such taxes.

S2008A (ACTIVE) - Sponsor Memo

S2008A (ACTIVE) - Bill Text download pdf

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

                                 2008--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            January 14, 2011
                               ___________

Introduced  by  Sens.  GRIFFO, LARKIN -- read twice and ordered printed,
  and when printed to be committed to the  Committee  on  Investigations
  and  Government Operations -- recommitted to the Committee on Investi-
  gations and Government Operations in accordance with  Senate  Rule  6,
  sec.  8  --  committee  discharged, bill amended, ordered reprinted as
  amended and recommitted to said committee

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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05161-02-1

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.