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Assembly Bill A3514

2021-2022 Legislative Session

Relates to the taxation of electronic cigarette cartridges

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Archive: Last Bill Status - In Assembly Committee

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2021-A3514 (ACTIVE) - Details

See Senate Version of this Bill:
S3045
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §470, Tax L; amd §1399-aa, Pub Health L
Versions Introduced in Other Legislative Sessions:
2013-2014: A8594, S6610
2015-2016: A296, S722
2017-2018: A1138, S1089
2019-2020: A3503, S876
2023-2024: A2119
2025-2026: A3326

2021-A3514 (ACTIVE) - Summary

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

2021-A3514 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3514
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 27, 2021
                                ___________
 
 Introduced  by M. of A. DINOWITZ, GOTTFRIED, ABINANTI, PAULIN, MONTESANO
   -- Multi-Sponsored by -- M. of A. McDONOUGH, 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
 chapter 728 of the laws of 2019, is amended and two new subdivisions  22
 and 23 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.  "Tobacco products" shall not include
 research tobacco products.
   22. "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.
   23. "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 19 to read as follows:
   19.  "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

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