senate Bill S1958A

2013-2014 Legislative Session

Increases the presumed "cost of the agent" relating to cigarette marketing standards and establishes the cigarette tax enforcement account; appropriation

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Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (17)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Feb 19, 2014 print number 1958d
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
returned to senate
died in assembly
Jun 21, 2013 referred to ways and means
delivered to assembly
passed senate
ordered to third reading cal.1576
committee discharged and committed to rules
Jun 18, 2013 print number 1958c
amend (t) and recommit to investigations and government operations
Jun 05, 2013 print number 1958b
amend (t) and recommit to investigations and government operations
Feb 04, 2013 print number 1958a
amend and recommit to investigations and government operations
Jan 09, 2013 referred to investigations and government operations

Bill Amendments

Original
A
B
C
D (Active)
Original
A
B
C
D (Active)

S1958 - Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §483, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S4736A
2009-2010: S8428

S1958 - Summary

Increases the presumed "cost of the agent" for purposes of cigarette marketing; establishes the cigarette tax enforcement account; makes an appropriation from such account to support cigarette tax enforcement activities.

S1958 - Sponsor Memo

S1958 - Bill Text download pdf

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

                                  1958

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

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  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
foregoing cents per pack shall be included in the "cost of  doing  busi-

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

S1958A - Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §483, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S4736A
2009-2010: S8428

S1958A - Summary

Increases the presumed "cost of the agent" for purposes of cigarette marketing; establishes the cigarette tax enforcement account; makes an appropriation from such account to support cigarette tax enforcement activities.

S1958A - Sponsor Memo

S1958A - Bill Text download pdf

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

                                 1958--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen.  GOLDEN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  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.

S1958B - Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §483, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S4736A
2009-2010: S8428

S1958B - Summary

Increases the presumed "cost of the agent" for purposes of cigarette marketing; establishes the cigarette tax enforcement account; makes an appropriation from such account to support cigarette tax enforcement activities.

S1958B - Sponsor Memo

S1958B - Bill Text download pdf

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

                                 1958--B

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen.  GOLDEN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  committee  discharged,  bill  amended,   ordered
  reprinted  as  amended  and recommitted to said committee -- 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; and to
  amend the state finance law, in relation to establishing the cigarette
  tax enforcement fund

  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] SEVENTEEN CENTS per package of [ten]
cigarettes, [two cents per package of twenty cigarettes and in the  case
of  a package containing more than twenty cigarettes, two cents and one-
half of a cent for each five cigarettes in excess of twenty  cigarettes]
REGARDLESS  OF  THE  NUMBER OF CIGARETTES CONTAINED IN SUCH PACKAGE, one
and one-half percent of the basic cost of cigarettes for sales to  chain
stores  plus [one cent] SEVENTEEN CENTS per package of [ten] cigarettes,
[two cents per package of twenty cigarettes and in the case of a package
containing more than twenty cigarettes, two cents and one-half of a cent
for each five cigarettes in excess of twenty cigarettes]  REGARDLESS  OF
THE  NUMBER  OF  CIGARETTES  CONTAINED  IN  SUCH  PACKAGE, and three and

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

S1958C - Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §483, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S4736A
2009-2010: S8428

S1958C - Summary

Increases the presumed "cost of the agent" for purposes of cigarette marketing; establishes the cigarette tax enforcement account; makes an appropriation from such account to support cigarette tax enforcement activities.

S1958C - Sponsor Memo

S1958C - Bill Text download pdf

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

                                 1958--C

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen.  GOLDEN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  committee  discharged,  bill  amended,   ordered
  reprinted  as  amended  and recommitted to said committee -- committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee  --  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; and  to
  amend the state finance law, in relation to establishing the cigarette
  tax enforcement account; and making an appropriation therefor

  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] NINE CENTS per package of [ten]  ciga-
rettes, [two cents per package of twenty cigarettes and in the case of a
package  containing  more than twenty cigarettes, two cents and one-half
of a cent for each five  cigarettes  in  excess  of  twenty  cigarettes]
REGARDLESS  OF  THE  NUMBER OF CIGARETTES CONTAINED IN SUCH PACKAGE, one
and one-half percent of the basic cost of cigarettes for sales to  chain
stores  plus [one cent] NINE CENTS per package of [ten] cigarettes, [two
cents per package of twenty cigarettes and in  the  case  of  a  package
containing more than twenty cigarettes, two cents and one-half of a cent
for  each  five cigarettes in excess of twenty cigarettes] REGARDLESS OF

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

S1958D (ACTIVE) - Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §483, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S4736A
2009-2010: S8428

S1958D (ACTIVE) - Summary

Increases the presumed "cost of the agent" for purposes of cigarette marketing; establishes the cigarette tax enforcement account; makes an appropriation from such account to support cigarette tax enforcement activities.

S1958D (ACTIVE) - Sponsor Memo

S1958D (ACTIVE) - Bill Text download pdf

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

                                 1958--D

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen.  GOLDEN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  committee  discharged,  bill  amended,   ordered
  reprinted  as  amended  and recommitted to said committee -- committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee  --  committee  discharged,  bill  amended,  ordered
  reprinted  as amended and recommitted to said committee -- recommitted
  to the  Committee  on  Investigations  and  Government  Operations  in
  accordance  with  Senate  Rule 6, sec. 8 -- committee discharged, bill
  amended, ordered reprinted as amended and recommitted to said  commit-
  tee

AN  ACT  to  amend  the  tax law, in relation to increasing the presumed
  "cost of the agent" relating to cigarette marketing standards; and  to
  amend the state finance law, in relation to establishing the cigarette
  tax enforcement account; and making an appropriation therefor

  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] NINE CENTS per package of [ten]  ciga-
rettes, [two cents per package of twenty cigarettes and in the case of a
package  containing  more than twenty cigarettes, two cents and one-half
of a cent for each five  cigarettes  in  excess  of  twenty  cigarettes]
REGARDLESS  OF  THE  NUMBER OF CIGARETTES CONTAINED IN SUCH PACKAGE, one
and one-half percent of the basic cost of cigarettes for sales to  chain

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

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