|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jan 09, 2019||referred to investigations and government operations|
senate Bill S876
Current Bill Status - In Senate Committee Investigations And Government Operations Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S876 (ACTIVE) - Details
- See Assembly Version of this Bill:
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §470, Tax L; amd §1399-aa, Pub Health L
- Versions Introduced in Other Legislative Sessions:
2013-2014: S6610, A8594
2015-2016: S722, A296
2017-2018: S1089, A1138
S876 (ACTIVE) - Sponsor Memo
BILL NUMBER: S876 SPONSOR: RIVERA TITLE OF BILL: An act to amend the tax law and the public health law, in relation to providing for the taxation of electronic cigarette cartridges PURPOSE: This legislation would include electronic cigarette cartridges as a tobacco product in the tax law, and would subsequently subject them to the appropriate taxes for such items. SUMMARY OF SPECIFIC PROVISIONS: Section 1 amends 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 by adding two new subdivisions 20 and 21 that add the definition of an electronic cigarette or c-cigarette, as well as electronic cigarette cartridge or e-cigarette cartridge.
S876 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 876 2019-2020 Regular Sessions I N S E N A T E January 9, 2019 ___________ Introduced by Sens. RIVERA, HOYLMAN, KAMINSKY, KRUEGER -- 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 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. § 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. § 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.
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