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.
