senate Bill S6839

2011-2012 Legislative Session

Relates to the tax on certain tobacco products

download bill text pdf

Sponsored By

Archive: Last Bill Status -


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

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Actions

view actions (4)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 21, 2012 recommitted to rules
Jun 13, 2012 ordered to third reading cal.1227
committee discharged and committed to rules
Mar 28, 2012 referred to investigations and government operations

Votes

view votes

Jun 13, 2012 - Rules committee Vote

S6839
14
1
committee
14
Aye
1
Nay
9
Aye with Reservations
0
Absent
1
Excused
0
Abstained
show Rules committee vote details

S6839 - Details

Law Section:
Tax Law
Laws Affected:
Amd ยงยง471-b, 471-c & 473-a, Tax L

S6839 - Summary

Relates to the imposition of tax on cigars; caps tax at one dollar per cigar.

S6839 - Sponsor Memo

S6839 - Bill Text download pdf

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

                                  6839

                            I N  S E N A T E

                             March 28, 2012
                               ___________

Introduced  by  Sen.  GOLDEN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to the tax on  certain  tobacco
  products;  and  providing for the repeal of certain provisions of such
  law relating thereto

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1. The opening paragraph of subdivision 1 of section 471-b of
the tax law, as amended by section 2 of part QQ1 of chapter  57  of  the
laws of 2008, is amended to read as follows:
  There  is  hereby  imposed  and  shall  be  paid  a tax on all tobacco
products [possessed in this state by any person for sale] SOLD,  SHIPPED
OR  DELIVERED  WITHIN THIS STATE BY ANY PERSON, except that no tax shall
be imposed on tobacco products sold under such circumstances  that  this
state is without power to impose such tax, 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.
  S  2.  Paragraph (a) of subdivision 1 of section 471-b of the tax law,
as amended by section 18 of part D of chapter 134 of the laws  of  2010,
is amended to read as follows:
  (a)  (I)  Such  tax  on  tobacco products other than CIGARS, snuff and
little cigars shall be at the rate of seventy-five percent of the whole-
sale price, and is intended to be imposed only once upon the sale of any
tobacco products other than CIGARS, snuff and little cigars.
  (II) SUCH TAX ON CIGARS SHALL BE AT A RATE OF SEVENTY-FIVE PERCENT  OF
THE  WHOLESALE  PRICE OR ONE DOLLAR PER CIGAR, WHICHEVER IS LESS, AND IS
INTENDED TO BE IMPOSED ONLY ONCE UPON THE SALE OF ANY CIGAR.
  S 3. Paragraphs (i), (ii) and (iii)  of  subdivision  (a)  of  section
471-c  of  the tax law, paragraphs (i) and (ii) as amended by section 20

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14810-02-2

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