|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Feb 03, 2014||recommit, enacting clause stricken|
|Jan 08, 2014||referred to investigations and government operations|
|Jan 17, 2013||referred to investigations and government operations|
senate Bill S2401
Archive: Last Bill Status -
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S2401 - Details
S2401 - Summary
Relates to taxes on cigarettes sold on an Indian reservation to non-members of the Indian nation or tribe; reverts the tax back to the previous $2.75 if taxes on such cigarettes are not collected by 9/1/2012 and then changes the tax to $4.35 once the state begins collecting such taxes.
S2401 - Sponsor Memo
BILL NUMBER:S2401 TITLE OF BILL: An act to amend the tax law, in relation to taxes on cigarettes sold on an Indian reservation to non-members of the Indian nation or tribe PURPOSE: This bill temporarily suspends the $1.60 cigarette tax increase until the state begins collecting taxes on cigarettes sold on an Indian Reservation to nonmembers of the Indian Nation or Tribe. SUMMARY OF PROVISIONS: Amends section 471 of the Tax Law by adding language to temporarily suspend the $1.60 cigarette tax increase until the state begins collecting taxes on cigarettes sold on an Indian Reservation to nonmembers of the Indian Nation or Tribe. If the state fails to collect the tax, this bill would impose the cigarette tax at $2.75; once the state begins collecting, the cigarette tax rate would be imposed at $4.35. JUSTIFICATION: Chapter 134 of the Laws of 2010 (Emergency Spending Bill), raised various taxes, including a $1.60 cigarette tax increase beginning July 1, 2010, and set a firm deadline of September 1, 2010 to begin collecting taxes on cigarettes sold on an Indian Reservation to nonmembers of the Indian Nation or Tribe. On July 1st, the cigarette tax increase went into effect. However, on the September 1st deadline to collect taxes on cigarettes sold on an Indian Reservation to nonmembers of the Indian Nation or Tribe, Indian nations filed
S2401 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 2401 2013-2014 Regular Sessions I N S E N A T E January 17, 2013 ___________ Introduced by Sens. GRIFFO, LARKIN -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations AN ACT to amend the tax law, in relation to taxes on cigarettes sold on an Indian reservation to non-members of the Indian nation or tribe THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision 1 of section 471 of the tax law, as amended by section 1 of part D of chapter 134 of the laws of 2010, is amended to read as follows: 1. There is hereby imposed and shall be paid a tax on all cigarettes possessed in the state by any person for sale, except that no tax shall be imposed on cigarettes sold under such circumstances that this state is without power to impose such tax, including sales to qualified Indi- ans for their own use and consumption on their nations' or tribes' qual- ified reservation, 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. The tax imposed by this section is imposed on all cigarettes sold on an Indian reservation to non-members of the Indian nation or tribe and to non-Indians and evidence of such tax shall be by means of an affixed cigarette tax stamp. Indian nations or tribes may elect to participate in the Indian tax exemption coupon system established in section four hundred seventy-one-e of this article which provides a mechanism for the collection of the tax imposed by this section on cigarette sales on qualified reservations to such non-members and non-Indians and for the delivery of quantities of tax-exempt ciga- rettes to Indian nations or tribes for the personal use and consumption of qualified members of the Indian nation or tribe. If an Indian nation EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD06444-01-3
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