S T A T E O F N E W Y O R K
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8019--A
2011-2012 Regular Sessions
I N A S S E M B L Y
May 27, 2011
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Introduced by M. of A. CASTRO, STEVENSON -- Multi-Sponsored by -- M. of
A. HEASTIE, P. RIVERA -- read once and referred to the Committee on
Ways and Means -- recommitted to the Committee on in accordance with
Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to increasing the presumed
"cost of the agent" relating to cigarette marketing standards
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subparagraph (B) of paragraph 1 of subdivision (b) of
section 483 of the tax law, as amended by chapter 1 of the laws of 1999,
is amended to read as follows:
(B) In the absence of the filing with the commissioner of satisfactory
proof of a lesser cost of doing business of the agent making the sale,
the cost of doing business by the agent shall be presumed to be seven-
eighths of one percent of the basic cost of cigarettes for sales to
wholesale dealers plus [one cent] SEVEN CENTS per package of ten ciga-
rettes, [two] FOURTEEN cents per package of twenty cigarettes and in the
case of a package containing more than twenty cigarettes, [two] SEVEN-
TEEN cents and one-half of a cent for each five cigarettes in excess of
twenty cigarettes, one and one-half percent of the basic cost of ciga-
rettes for sales to chain stores plus [one cent] SIX CENTS per package
of ten cigarettes, [two] TWELVE cents per package of twenty cigarettes
and in the case of a package containing more than twenty cigarettes,
[two] SEVENTEEN cents and one-half of a cent for each five cigarettes in
excess of twenty cigarettes and three and seven-eighths percent of the
basic cost of cigarettes with respect to sales to retail dealers plus
[one cent] SIX CENTS per package of ten cigarettes, [two] TWELVE cents
per package of twenty cigarettes and in the case of a package containing
more than twenty cigarettes, [two] SEVENTEEN cents and one-half of a
cent for each five cigarettes in excess of twenty cigarettes and the
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09473-03-2
A. 8019--A 2
foregoing cents per pack shall be included in the "cost of doing busi-
ness by the agent" referred to in paragraphs two and three of this
subdivision.
S 2. This act shall take effect July 1, 2012; provided, however, that
if this act shall not have become a law on or before July 1, 2012, then
this act shall take effect immediately and shall be deemed to have been
in full force and effect on and after July 1, 2012.