S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9741
 
                           I N  A S S E M B L Y
 
                             February 6, 2020
                                ___________
 
 Introduced  by  M.  of  A.  GOTTFRIED  --  read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax law and administrative code of the city  of  New
   York, in relation to the definition of a research tobacco product
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Subdivision 20 of section 470 of the tax law, as amended by
 a chapter of the laws of 2019, amending the tax law relating to research
 tobacco products, as proposed in legislative bills  numbers  S.5300  and
 A.7351, is amended to read as follows:
   20.  "Research  tobacco  product."  [Anything  that would otherwise be
 defined as a tobacco product or cigarette shall  not  be  defined  as  a
 tobacco  product  or  cigarette  if it is made by a manufacturer specif-
 ically for an accredited college  or  university,  to  be  held  by  the
 college  or university until sale or transfer to a laboratory, hospital,
 medical center, institute, college or university, or other  institution]
 A  TOBACCO  PRODUCT  OR  CIGARETTE THAT IS LABELED AS A RESEARCH TOBACCO
 PRODUCT, MANUFACTURED FOR USE IN RESEARCH  for  health,  scientific,  or
 [other  research  or] SIMILAR experimental purposes[. A research tobacco
 product shall carry a marking designating it as such and  indicating  it
 shall  only  be used for health, scientific, or other research or exper-
 imental purposes and not be], IS EXCLUSIVELY USED FOR SUCH  PURPOSES  BY
 AN  ACCREDITED  COLLEGE,  UNIVERSITY OR HOSPITAL, OR A RESEARCHER AFFIL-
 IATED WITH AN ACCREDITED COLLEGE, UNIVERSITY OR  HOSPITAL,  AND  IS  NOT
 offered  for  sale[,]  OR sold[, or distributed] to consumers [except as
 part of the health, scientific, or other research or experimental]   FOR
 ANY purpose.
   § 2. Section 474 of the tax law is amended by adding a new subdivision
 5 to read as follows:
   5.  EVERY  ACCREDITED  COLLEGE,  UNIVERSITY  OR HOSPITAL THAT RECEIVES
 RESEARCH TOBACCO PRODUCTS AS DEFINED IN SUBDIVISION  TWENTY  OF  SECTION
 FOUR HUNDRED SEVENTY OF THIS ARTICLE SHALL, IN GOOD FAITH, FILE AN ANNU-
 AL INFORMATION RETURN ON OR BEFORE THE LAST DAY OF JANUARY REPORTING ALL
 RESEARCH TOBACCO PRODUCTS RECEIVED BY SUCH COLLEGE, UNIVERSITY OR HOSPI-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD11217-02-0

 A. 9741                             2

 TAL  OR  ITS  AFFILIATED  RESEARCHER WITHIN THE PRECEDING CALENDAR YEAR.
 SUCH RETURN SHALL BE IN THE FORM AND SHALL INCLUDE SUCH  INFORMATION  AS
 THE  COMMISSIONER  PRESCRIBES BY REGULATION. ANY PERSON REQUIRED TO FILE
 AN  INFORMATION RETURN BY THIS SUBDIVISION WHO WILLFULLY FAILS TO TIMELY
 FILE SUCH RETURN OR WILLFULLY FAILS TO PROVIDE ANY MATERIAL  INFORMATION
 REQUIRED TO BE REPORTED ON SUCH RETURN MAY BE SUBJECT TO A PENALTY OF UP
 TO ONE THOUSAND DOLLARS.
   §  3.  Subdivisions  1 and 19 of section 11-1301 of the administrative
 code of the city of New York, subdivision 1 as amended  and  subdivision
 19 as added by local law number 145 of the city of New York for the year
 2017, are amended and a new subdivision 21 is added to read as follows:
   1. "Cigarette." Any roll for smoking made wholly or in part of tobacco
 or any other substance, irrespective of size or shape and whether or not
 such  tobacco  or  substance  is flavored, adulterated or mixed with any
 other ingredient, the wrapper or cover of which is made of paper or  any
 other  substance  or  material  but  is  not made in whole or in part of
 tobacco. "CIGARETTE" SHALL NOT INCLUDE A RESEARCH TOBACCO PRODUCT.
   19. "Tobacco product." Any product  which  contains  tobacco  that  is
 intended for human consumption, including any component, part, or acces-
 sory  of such product. Tobacco product shall include, but not be limited
 to, any cigar, little cigar, chewing tobacco, pipe  tobacco,  roll-your-
 own  tobacco, snus, bidi, snuff, shisha, or dissolvable tobacco product.
 Tobacco product shall not include cigarettes or  any  product  that  has
 been approved by the United States food and drug administration for sale
 as  a  tobacco  use  cessation product or for other medical purposes and
 that is being marketed and  sold  solely  for  such  purposes.  "TOBACCO
 PRODUCTS" SHALL NOT INCLUDE RESEARCH TOBACCO PRODUCTS.
   21. "RESEARCH TOBACCO PRODUCT." A TOBACCO PRODUCT OR CIGARETTE THAT IS
 LABELED  AS  A  RESEARCH  TOBACCO  PRODUCT,  IS  MANUFACTURED FOR USE IN
 RESEARCH FOR HEALTH, SCIENTIFIC, OR SIMILAR  EXPERIMENTAL  PURPOSES,  IS
 EXCLUSIVELY  USED FOR SUCH PURPOSES BY AN ACCREDITED COLLEGE, UNIVERSITY
 OR HOSPITAL, OR A RESEARCHER  AFFILIATED  WITH  AN  ACCREDITED  COLLEGE,
 UNIVERSITY OR HOSPITAL, AND IS NOT OFFERED FOR SALE OR SOLD TO CONSUMERS
 FOR ANY PURPOSE.
   §  4.  This  act  shall  take  effect on the same date and in the same
 manner as a chapter of the laws of 2019 amending the tax law relating to
 research tobacco products, as  proposed  in  legislative  bills  numbers
 S.5300 and A.7351, takes effect.