S T A T E O F N E W Y O R K
________________________________________________________________________
1870
2013-2014 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 9, 2013
___________
Introduced by M. of A. SCHIMEL, ENGLEBRIGHT, HEVESI, HOOPER, MAGNARELLI,
PRETLOW, SCHIMMINGER, STEVENSON, LAVINE -- Multi-Sponsored by -- M. of
A. BARCLAY, CROUCH, GOTTFRIED, PALMESANO, RA -- read once and referred
to the Committee on Ways and Means
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. Paragraph (a) of subdivision 1 of section 471-b of the tax
law, as amended by section 18 of part D of chapter 134 of the laws of
2010, is amended to read as follows:
(a) Such tax on tobacco products other than CIGARS, snuff and little
cigars shall be at the rate of seventy-five percent of the wholesale
price, and is intended to be imposed only once upon the sale of any
tobacco products other than snuff and little cigars.
S 2. Subdivision 1 of section 471-b of the tax law is amended by
adding a new paragraph (d) to read as follows:
(D) SUCH TAX ON CIGARS SHALL BE AT THE RATE OF SEVENTY-FIVE PERCENT OF
THE WHOLESALE PRICE OR ONE DOLLAR PER CIGAR, WHICHEVER IS LESS.
S 3. Paragraph (i) of subdivision (a) of section 471-c of the tax law,
as amended by section 20 of part D of chapter 134 of the laws of 2010,
is amended to read as follows:
(i) Such tax on tobacco products other than CIGARS, snuff and little
cigars shall be at the rate of seventy-five percent of the wholesale
price.
S 4. Subdivision (a) of section 471-c of the tax law is amended by
adding a new paragraph (iv) to read as follows:
(IV) SUCH TAX ON CIGARS SHALL BE AT THE RATE OF SEVENTY-FIVE PERCENT
OF THE WHOLESALE PRICE OR ONE DOLLAR PER CIGAR, WHICHEVER IS LESS.
S 5. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.