Assembly Bill A8054A

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 Assembly Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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Bill Amendments

2013-A8054 - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §§483, 472 & 482, Tax L; add §92-nnnn, St Fin L
Versions Introduced in Other Legislative Sessions:
2015-2016: A745
2017-2018: A3070
2019-2020: A5144
2021-2022: A3547

2013-A8054 - Summary

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

2013-A8054 - Bill Text download pdf

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

                                  8054

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                              June 17, 2013
                               ___________

Introduced  by  M.  of  A.  CYMBROWITZ  -- read once and referred to the
  Committee on Ways and Means

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
seven-eighths percent of the basic cost of cigarettes  with  respect  to
sales  to  retail 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 ciga-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02219-06-3
              

2013-A8054A - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §§483, 472 & 482, Tax L; add §92-nnnn, St Fin L
Versions Introduced in Other Legislative Sessions:
2015-2016: A745
2017-2018: A3070
2019-2020: A5144
2021-2022: A3547

2013-A8054A - Summary

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

2013-A8054A - Bill Text download pdf

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

                                 8054--A

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                              June 17, 2013
                               ___________

Introduced  by  M.  of  A.  CYMBROWITZ  -- read once and referred to the
  Committee on Ways and Means --  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
THE NUMBER OF CIGARETTES  CONTAINED  IN  SUCH  PACKAGE,  and  three  and
seven-eighths  percent  of  the basic cost of cigarettes with respect to
sales to retail dealers 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-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02219-08-3
              

2013-A8054B (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §§483, 472 & 482, Tax L; add §92-nnnn, St Fin L
Versions Introduced in Other Legislative Sessions:
2015-2016: A745
2017-2018: A3070
2019-2020: A5144
2021-2022: A3547

2013-A8054B (ACTIVE) - Summary

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

2013-A8054B (ACTIVE) - Bill Text download pdf

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

                                 8054--B

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                              June 17, 2013
                               ___________

Introduced  by  M.  of  A.  CYMBROWITZ  -- read once and referred to the
  Committee on Ways and Means --  committee  discharged,  bill  amended,
  ordered  reprinted  as  amended  and  recommitted to said committee --
  recommitted to the Committee on Ways  and  Means  in  accordance  with
  Assembly Rule 3, sec. 2 -- 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
THE NUMBER OF CIGARETTES  CONTAINED  IN  SUCH  PACKAGE,  and  three  and
seven-eighths  percent  of  the basic cost of cigarettes with respect to

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02219-10-4
              

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