assembly Bill A296

2015-2016 Legislative Session

Relates to the taxation of electronic cigarette cartridges

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Sponsored By

Current 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

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 06, 2016 referred to ways and means
Jan 07, 2015 referred to ways and means

Co-Sponsors

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A296 - Bill Details

See Senate Version of this Bill:
S722
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §470, Tax L; amd §1399-aa, Pub Health L
Versions Introduced in 2013-2014 Legislative Session:
A8594, S6610

A296 - Bill Texts

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

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

                                   296

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 7, 2015
                               ___________

Introduced  by  M.  of  A.  DINOWITZ,  GOTTFRIED, JAFFEE, SIMOTAS, OTIS,
  ABINANTI, PAULIN, MONTESANO -- Multi-Sponsored by -- M. of A.  CAMARA,
  CRESPO,  McDONOUGH,  MOSLEY, SCHIMEL, THIELE -- read once and referred
  to the Committee 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.
                                                           LBD02281-01-5

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