assembly Bill A8594

2013-2014 Legislative Session

Relates to the taxation of electronic cigarette cartridges

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly 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 (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 17, 2014 held for consideration in ways and means
Jan 27, 2014 referred to ways and means

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A8594 - Details

See Senate Version of this Bill:
S6610
Law Section:
Tax Law
Laws Affected:
Amd §470, Tax L; amd §1399-aa, Pub Health L

A8594 - Summary

Provides for the taxation of electronic cigarette cartridges as tobacco products.

A8594 - Bill Text download pdf

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

                                  8594

                          I N  A S S E M B L Y

                            January 27, 2014
                               ___________

Introduced by M. of A. DINOWITZ -- read once and referred to the Commit-
  tee on Ways and Means

AN  ACT  to  amend the tax law and the public health law, in relation to
  providing for the taxation of electronic cigarette cartridges

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1. Subdivision 2 of section 470 of the tax law, as amended by
section 15 of part D of chapter 134 of the laws of 2010, is amended  and
two new subdivisions 20 and 21 are added to read as follows:
  2.  "Tobacco products." Any cigar, including a little cigar, or tobac-
co, other than cigarettes, intended for consumption by smoking, chewing,
VAPORIZING or as snuff, AND SHALL  INCLUDE  E-CIGARETTE  CARTRIDGES  AND
ELECTRONIC CIGARETTE CARTRIDGES.
  20. "ELECTRONIC CIGARETTE" OR "E-CIGARETTE." A BATTERY-OPERATED DEVICE
THAT  CONTAINS  CARTRIDGES FILLED WITH A COMBINATION OF NICOTINE, FLAVOR
AND/OR CHEMICALS THAT ARE TURNED INTO VAPOR  WHICH  IS  INHALED  BY  THE
USER.
  21.  "ELECTRONIC  CIGARETTE  CARTRIDGE"  OR "E-CIGARETTE CARTRIDGE." A
REPLACEABLE CARTRIDGE THAT CONTAINS NICOTINE OR OTHER CHEMICALS  AND  IS
INTENDED FOR USE WITHIN AN ELECTRONIC CIGARETTE OR E-CIGARETTE.
  S  2.  Section 1399-aa of the public health law is amended by adding a
new subdivision 14 to read as follows:
  14. "ELECTRONIC CIGARETTE CARTRIDGE" OR "E-CIGARETTE CARTRIDGE"  MEANS
A REPLACEABLE CARTRIDGE THAT CONTAINS NICOTINE OR OTHER CHEMICALS AND IS
INTENDED FOR USE WITHIN AN ELECTRONIC CIGARETTE OR E-CIGARETTE.
  S 3. This act shall take effect on the one hundred eightieth day after
it  shall  have  become a law; provided, however, that the department of
taxation and finance is authorized and directed to promulgate rules  and
regulations  necessary  for  the implementation of this act on or before
such date.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD13623-02-4

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