|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jun 19, 2012||referred to ways and means|
delivered to assembly
ordered to third reading cal.1365
committee discharged and committed to rules
|May 31, 2012||reported and committed to finance|
|Apr 23, 2012||referred to investigations and government operations|
senate Bill S7022
Archive: Last Bill Status - Passed Senate
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S7022 - Details
- See Assembly Version of this Bill:
- Current Committee:
- Law Section:
- Tax Law
- Laws Affected:
- Amd §§471-b & 473-a, Tax L
S7022 - Summary
Relates to the imposition of tax on cigars; provides that such tax shall be imposed upon tobacco products sold, shipped or delivered within this state.
S7022 - Sponsor Memo
BILL NUMBER:S7022 REVISED 05/01/12 TITLE OF BILL: An act to amend the tax law, in relation to the tax on certain tobacco products PURPOSE: This bill changes the timing of the imposition, reporting and payment of the tax on tobacco products to provide the state with a stream of revenue it can depend upon, allowing the state to continue collecting revenue, and establishing ourselves as more competitive to surrounding states on cigars and other tobacco products. SUMMARY OF PROVISIONS: Section 1 of the bill amends the opening paragraph of subdivision 1 of Tax Law §471-b to change the tax on tobacco products from being imposed on the importation and possession of tobacco products in the state for sale to being imposed on tobacco products sold, shipped or delivered within the state. Section 2 of the bill amends subdivision 1 of Tax Law § 473-a to change the distributors' reporting requirements to conform to the amendment made by section 1 of this bill. EXISTING LAW:
S7022 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 7022 I N S E N A T E April 23, 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 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. Subdivision 1 of section 473-a of the tax law, as added by chap- ter 61 of the laws of 1989, is amended to read as follows: 1. Every distributor shall, on or before the twentieth day of each month, file with the commissioner of taxation and finance a return on forms to be prescribed and furnished by the commissioner, showing the quantity and wholesale price of all tobacco products [imported or caused to be imported into the state by him or manufactured in the state by him], SOLD, SHIPPED OR DELIVERED WITHIN THIS STATE BY SUCH DISTRIBUTOR during the preceding calendar month. Every distributor authorized by the commissioner to make returns and pay the tax on tobacco products sold, shipped or delivered by [him] SUCH DISTRIBUTOR to any person in the state shall file a return showing the quantity and wholesale price of all tobacco products so sold, shipped or delivered during the preceding calendar month. Provided, however, the commissioner may, if he OR SHE EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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.