|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
Relates to the tax on certain tobacco products
Archive: Last Bill Status - Passed Senate
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
view actions (7)
Jun 19, 2012 - floor VoteS7022526floor52Aye6Nay1Absent3Excused0Abstained
show floor vote details
Floor Vote: Jun 19, 2012aye (52)
Jun 19, 2012 - Rules committee VoteS7022193committee19Aye3Nay2Aye with Reservations0Absent1Excused0Abstained
May 31, 2012 - Investigations and Government Operations committee VoteS702251committee5Aye1Nay1Aye with Reservations0Absent1Excused0Abstained
- show floor vote details
S7022 - Bill Details
- See Assembly Version of this Bill:
- Current Committee:
- Law Section:
- Tax Law
- Laws Affected:
- Amd §§471-b & 473-a, Tax L
S7022 - Bill Texts
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.
view sponsor memo
BILL NUMBER:S7022 REVISED 05/01/12
TITLE OF BILL:
to amend the tax law, in relation to the tax on certain tobacco
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.
Section 471-b and 473-a of the tax law.
New York companies that manufacture, distribute and sell cigars are an
important part of the State's economy, providing well-paying jobs,
and paying significant amounts in taxes to the State and local
governments. Changing the timing of the imposition, reporting and
payment of the tax on tobacco products will help small business
owners across the state remain in business in New York State. By
simply changing the timing this will enable small cigar shops across
New York State to remain competitive with surrounding states. The
bill will increase their revenue, enable them to carry more products
and thus increase tax revenues on their products. This measure will
save jobs in New York, have no negative budgetary ramifications and
reduce the demand for purchases over the Internet.
Currently, some New York consumers are avoiding the high tax by
purchasing the cigars over the Internet, or from non-taxed sources
such as Native American smoke shops. Some consumers can also go to
neighboring states with lower tax rates including Pennsylvania (which
does not tax
cigars), Connecticut (which levies a 50% tax or a 50 cent cap), New
Jersey or Massachusetts (both which levy a 30% tax).
The net impact of this bill is an increase in tax revenue.
This act will take effect on the first day of the month next
commencing at least ninety days after his act shall have become a law.
view full text
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. LBD15476-01-2 S. 7022 2 deems it necessary in order to insure the payment of the taxes imposed by this article, require returns to be made at such times and covering such periods as he OR SHE may deem necessary, and, by regulation, may permit the filing of returns on a quarterly, semi-annual or annual basis, or may waive the filing of returns by a distributor for such time and upon such terms as he OR SHE may deem proper if satisfied that no tax imposed by this article is or will be payable by [him] SUCH DISTRIB- UTOR during the time for which returns are waived. Such returns shall contain such further information as the commissioner may require. S 3. The commissioner of taxation and finance shall establish proce- dures to provide for a credit against taxes paid by distributors for periods prior to the effective date of this act to offset the taxes due on or after the effective date of this act. S 4. This act shall take effect on the first day of the month next commencing at least ninety days after this act shall have become a law; provided that the commissioner of taxation and finance shall be author- ized on and after the date this act shall have become a law to adopt and amend any rules and regulations and issue any procedure, forms or instructions necessary to implement the provisions of this act on its effective date.
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