senate Bill S7022

2011-2012 Legislative Session

Relates to the tax on certain tobacco products

download bill text pdf

Sponsored By

Archive: Last Bill Status - Passed Senate


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

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Actions

view actions (7)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 19, 2012 referred to ways and means
delivered to assembly
passed senate
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

Votes

view votes

Jun 19, 2012 - Rules committee Vote

S7022
19
3
committee
19
Aye
3
Nay
2
Aye with Reservations
0
Absent
1
Excused
0
Abstained
show Rules committee vote details

May 31, 2012 - Investigations and Government Operations committee Vote

S7022
5
1
committee
5
Aye
1
Nay
1
Aye with Reservations
0
Absent
1
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: May 31, 2012

nay (1)
aye wr (1)
excused (1)

S7022 - Details

See Assembly Version of this Bill:
A10066
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

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.

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