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Assembly Bill A9085B

2011-2012 Legislative Session

Clarifies the definition of cigarettes to include roll-your-own cigarettes produced at a retail establishment

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Archive: Last Bill Status - In Senate Committee Rules Committee

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Bill Amendments

2011-A9085 - Details

See Senate Version of this Bill:
S6476
Current Committee:
Senate Rules
Law Section:
Tax Law
Laws Affected:
Amd §470, add §473-c, Tax L; amd §156-c, Exec L

2011-A9085 - Summary

Provides that a retail establishment with a roll-your-own tobacco machine shall be deemed a tobacco product manufacturer and the resulting product shall be deemed a cigarette for purposes of certain provisions of the tax law, the public health law and the executive law.

2011-A9085 - Bill Text download pdf 

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

                                  9085

                          I N  A S S E M B L Y

                            January 20, 2012
                               ___________

Introduced by M. of A. DINOWITZ -- read once and referred to the Commit-
  tee on Ways and Means

AN  ACT  to  amend  the  tax law, in relation to roll-your-own cigarette
  machines

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

  Section  1.  The  tax  law is amended by adding a new section 473-c to
read as follows:
  S 473-C. ROLL-YOUR-OWN TOBACCO MACHINES. EVERY PERSON THAT MAINTAINS A
MACHINE AT A RETAIL ESTABLISHMENT THAT ENABLES ANY PERSON TO PROCESS  AT
THAT  ESTABLISHMENT  TOBACCO OR ANY PRODUCT THAT IS MADE OR DERIVED FROM
TOBACCO INTO A ROLL OR TUBE SHALL BE DEEMED  TO  BE  A  TOBACCO  PRODUCT
MANUFACTURER  AS  DEFINED  BY SECTION THIRTEEN HUNDRED NINETY-NINE-OO OF
THE PUBLIC HEALTH LAW AND THE RESULTING PRODUCT SHALL BE  DEEMED  TO  BE
CIGARETTES  SOLD  TO  A  CONSUMER  FOR PURPOSES OF THIS ARTICLE, ARTICLE
THIRTEEN-G OF THE PUBLIC HEALTH LAW, AND SECTION ONE HUNDRED FIFTY-SIX-C
OF THE EXECUTIVE LAW. THE COMMISSIONER SHALL PROMULGATE REGULATIONS  FOR
THE ENFORCEMENT OF THIS SECTION.
  S  2.  This  act shall take effect on the ninetieth day after it shall
have become a law.





 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14076-01-2

co-Sponsors

2011-A9085A - Details

See Senate Version of this Bill:
S6476
Current Committee:
Senate Rules
Law Section:
Tax Law
Laws Affected:
Amd §470, add §473-c, Tax L; amd §156-c, Exec L

2011-A9085A - Summary

Provides that a retail establishment with a roll-your-own tobacco machine shall be deemed a tobacco product manufacturer and the resulting product shall be deemed a cigarette for purposes of certain provisions of the tax law, the public health law and the executive law.

2011-A9085A - Bill Text download pdf 

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

                                 9085--A

                          I N  A S S E M B L Y

                            January 20, 2012
                               ___________

Introduced by M. of A. DINOWITZ -- read once and referred to the Commit-
  tee  on  Ways  and  Means -- reported and referred to the Committee on
  Codes -- committee discharged,  bill  amended,  ordered  reprinted  as
  amended and recommitted to said committee

AN  ACT to amend the tax law and the executive law, in relation to roll-
  your-own cigarette machines

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

  Section 1.  Subdivision 1 of section 470 of the tax law, as amended by
section  14  of part D of chapter 134 of the laws of 2010, is amended to
read as follows:
  1. "Cigarette." Any roll for smoking made wholly or in part of tobacco
or of any other substance, irrespective of size or shape and whether  or
not such tobacco or substance is flavored, adulterated or mixed with any
other  ingredient, the wrapper or cover of which is made of paper or any
other substance or material but is not made  in  whole  or  in  part  of
tobacco,  INCLUDING  ANY  SUCH  ROLL MADE BY OR WITH THE ASSISTANCE OF A
MACHINE LOCATED AT A RETAIL ESTABLISHMENT  IN  WHICH  CASE  SUCH  RETAIL
ESTABLISHMENT SHALL BE DEEMED THE SELLER OF SUCH CIGARETTES.
  S  2.  The tax law is amended by adding a new section 473-c to read as
follows:
  S 473-C. FACILITATION OF THE PRODUCTION OF CIGARETTES. A RETAIL ESTAB-
LISHMENT THAT MAKES AVAILABLE A MACHINE TO ENABLE ANY PERSON TO  PROCESS
AT  THAT  ESTABLISHMENT INDEPENDENT COMPONENTS INTO A CIGARETTE PURSUANT
TO SECTION FOUR HUNDRED SEVENTY OF THIS ARTICLE,  OR  PARAGRAPH  (A)  OF
SUBDIVISION  ONE OF SECTION ONE HUNDRED FIFTY-SIX-C OF THE EXECUTIVE LAW
IS HEREBY DETERMINED TO BE FACILITATING THE  PRODUCTION  OF  CIGARETTES,
AND  AS  SUCH  SHALL  PAY  BY  RETURN THE TAX IMPOSED UNDER SECTION FOUR
HUNDRED SEVENTY-ONE OF THIS ARTICLE ON THE CIGARETTES PROCESSED AT  SUCH
ESTABLISHMENT,  SHALL MAKE ESCROW PAYMENTS PURSUANT TO THE PROVISIONS OF
SECTION THIRTEEN HUNDRED NINETY-NINE-PP OF THE PUBLIC  HEALTH  LAW.  THE
DEPARTMENT  SHALL  PROMULGATE  REGULATIONS  THAT  PROVIDE  FOR  A CREDIT
AGAINST THE TAXES OWED UNDER SECTION FOUR HUNDRED  SEVENTY-ONE  OF  THIS
ARTICLE,  IF  A  RETAIL ESTABLISHMENT DESCRIBED IN THIS SECTION PROVIDES

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

co-Sponsors

2011-A9085B (ACTIVE) - Details

See Senate Version of this Bill:
S6476
Current Committee:
Senate Rules
Law Section:
Tax Law
Laws Affected:
Amd §470, add §473-c, Tax L; amd §156-c, Exec L

2011-A9085B (ACTIVE) - Summary

Provides that a retail establishment with a roll-your-own tobacco machine shall be deemed a tobacco product manufacturer and the resulting product shall be deemed a cigarette for purposes of certain provisions of the tax law, the public health law and the executive law.

2011-A9085B (ACTIVE) - Bill Text download pdf 

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

                                 9085--B

                          I N  A S S E M B L Y

                            January 20, 2012
                               ___________

Introduced  by M. of A. DINOWITZ, P. RIVERA -- read once and referred to
  the Committee on Ways and  Means  --  reported  and  referred  to  the
  Committee  on  Codes  --  committee  discharged, bill amended, ordered
  reprinted as amended  and  recommitted  to  said  committee  --  again
  reported  from  said  committee  with amendments, ordered reprinted as
  amended and recommitted to said committee

AN ACT to amend the tax law and the executive law, in relation to  roll-
  your-own cigarette machines

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

  Section 1.  Subdivision 1 of section 470 of the tax law, as amended by
section 14 of part D of chapter 134 of the laws of 2010, is  amended  to
read as follows:
  1. "Cigarette." Any roll for smoking made wholly or in part of tobacco
or  of any other substance, irrespective of size or shape and whether or
not such tobacco or substance is flavored, adulterated or mixed with any
other ingredient, the wrapper or cover of which is made of paper or  any
other  substance  or  material  but  is  not made in whole or in part of
tobacco, INCLUDING ANY SUCH ROLL MADE BY OR WITH  THE  ASSISTANCE  OF  A
MACHINE  LOCATED  AT  A  RETAIL  ESTABLISHMENT IN WHICH CASE SUCH RETAIL
ESTABLISHMENT SHALL BE DEEMED THE SELLER OF SUCH CIGARETTES.
  S 2. The tax law is amended by adding a new section 473-c to  read  as
follows:
  S 473-C. FACILITATION OF THE PRODUCTION OF CIGARETTES. A RETAIL ESTAB-
LISHMENT  THAT MAKES AVAILABLE A MACHINE TO ENABLE ANY PERSON TO PROCESS
AT THAT ESTABLISHMENT INDEPENDENT COMPONENTS INTO A  CIGARETTE  PURSUANT
TO  SECTION  FOUR  HUNDRED  SEVENTY OF THIS ARTICLE, OR PARAGRAPH (A) OF
SUBDIVISION ONE OF SECTION ONE HUNDRED FIFTY-SIX-C OF THE EXECUTIVE  LAW
IS  HEREBY  DETERMINED  TO BE FACILITATING THE PRODUCTION OF CIGARETTES,
AND AS SUCH SHALL PAY BY RETURN  THE  TAX  IMPOSED  UNDER  SECTION  FOUR
HUNDRED  SEVENTY-ONE OF THIS ARTICLE ON THE CIGARETTES PROCESSED AT SUCH
ESTABLISHMENT, SHALL MAKE ESCROW PAYMENTS PURSUANT TO THE PROVISIONS  OF
SECTION  THIRTEEN  HUNDRED  NINETY-NINE-PP OF THE PUBLIC HEALTH LAW. THE
DEPARTMENT SHALL  PROMULGATE  REGULATIONS  THAT  PROVIDE  FOR  A  CREDIT

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

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