senate Bill S2401

2013-2014 Legislative Session

Relates to taxes on cigarettes sold on an Indian reservation to non-members of the Indian nation or tribe

download bill text pdf

Sponsored By

Archive: Last Bill Status -

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

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view actions (3)
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


S2401 - Details

Law Section:
Tax Law
Laws Affected:
Amd ยง471, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S2008A
2009-2010: S8496

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

S2401 - Bill Text download pdf

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


                       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


  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.


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