S T A T E O F N E W Y O R K
________________________________________________________________________
10016
I N A S S E M B L Y
April 29, 2022
___________
Introduced by M. of A. L. ROSENTHAL -- read once and referred to the
Committee on Health
AN ACT to amend the public health law and the tax law, in relation to
amending certain definitions relating to tobacco products; and to
amend the public health law and the tax law, in relation to changing
the minimum pack sizes for tobacco products and the tax amount for
tobacco products
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 5 of section 1399-aa of the public health law,
as amended by chapter 152 of the laws of 2004, is amended and a new
subdivision 19 is added to read as follows:
5. "Tobacco products" means one or more cigarettes or cigars, bidis,
chewing tobacco, LOOSE TOBACCO, SINGLE-UNIT TOBACCO, powdered tobacco,
nicotine water or any other tobacco products AND ALSO INCLUDES ANY OTHER
PRODUCT CONTAINING TOBACCO THAT IS INTENDED OR EXPECTED TO BE CONSUMED
EXCEPT FOR ANY SUCH PRODUCT THAT HAS BEEN APPROVED BY THE U.S. FOOD AND
DRUG ADMINISTRATION FOR SALE AS A TOBACCO USE CESSATION PRODUCT OR FOR
OTHER MEDICAL PURPOSES AND IS BEING MARKETED AND SOLD SOLELY FOR THAT
APPROVED PURPOSE.
19. "CIGARETTE" MEANS ANY ROLL FOR SMOKING MADE WHOLLY OR IN PART OF
TOBACCO OR OF ANY OTHER SUBSTANCE, IRRESPECTIVE OF SIZE, SHAPE, APPEAR-
ANCE, PACKAGING, PRICING, MARKETING OR LABELING 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
THAT IS LIKELY TO BE OFFERED TO, PURCHASED BY, OR CONSUMED BY CONSUMERS
AS A CIGARETTE, AS DEFINED ABOVE, INCLUDING ANY ROLL FOR SMOKING
CONTAINING TOBACCO WRAPPED IN A SUBSTANCE CONTAINING TOBACCO THAT WEIGHS
NO MORE THAN FOUR AND A HALF POUNDS PER THOUSAND UNLESS IT IS WRAPPED IN
WHOLE TOBACCO LEAF AND DOES NOT HAVE AN INTERNAL FILTER.
§ 2. Subdivisions 1, 2 and 2-a of section 470 of the tax law, subdivi-
sions 1 and 2 as amended by chapter 728 of the laws of 2019 and subdi-
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05348-03-2
A. 10016 2
vision 2-a as added by chapter 552 of the laws of 2008, are amended and
two new subdivisions 2-c and 2-d are added to read as follows:
1. "Cigarette." Any roll for smoking made wholly or in part of tobacco
or of any other substance, irrespective of size [or], shape, APPEARANCE,
PACKAGING, PRICING, MARKETING OR LABELING and whether or not such tobac-
co or substance is flavored, adulterated or mixed with any other ingre-
dient, 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
THAT IS LIKELY TO BE OFFERED TO, PURCHASED BY, OR CONSUMED BY CONSUMERS
AS A CIGARETTE, AS DEFINED ABOVE, INCLUDING ANY ROLL FOR SMOKING
CONTAINING TOBACCO WRAPPED IN A SUBSTANCE CONTAINING TOBACCO THAT WEIGHS
NO MORE THAN FOUR AND A HALF POUNDS PER THOUSAND UNLESS IT IS WRAPPED IN
WHOLE TOBACCO LEAF AND DOES NOT HAVE AN INTERNAL FILTER. "Cigarette"
shall not include a research tobacco product.
2. "Tobacco products." Any cigar, including a little cigar, or tobac-
co, other than cigarettes, [intended for consumption by smoking, chew-
ing, or as snuff] AND ALSO INCLUDES ANY OTHER PRODUCT CONTAINING TOBACCO
THAT IS INTENDED OR EXPECTED TO BE CONSUMED EXCEPT FOR ANY SUCH PRODUCT
THAT HAS BEEN APPROVED BY THE U.S. FOOD AND DRUG ADMINISTRATION FOR SALE
AS A TOBACCO USE CESSATION PRODUCT OR FOR OTHER MEDICAL PURPOSES AND IS
BEING MARKETED AND SOLD SOLELY FOR THAT APPROVED PURPOSE. "Tobacco
products" shall not include research tobacco products.
2-a. "[Roll-your-own] LOOSE tobacco." Any tobacco product that,
because of its appearance, type, packaging or labeling, is suitable for
use and likely to be offered to, or purchased by, consumers as tobacco
for making cigarettes. LOOSE TOBACCO SHALL ALSO INCLUDE PIPE TOBACCO,
ROLL-YOUR-OWN TOBACCO AND ANY OTHER LOOSE TOBACCO USED FOR SMOKING.
2-C. "SINGLE-UNIT TOBACCO PRODUCTS." ANY TOBACCO PRODUCT, INCLUDING
FINELY CUT, GROUND OR POWDERED LOOSE TOBACCO OR BLEND CONTAINING TOBACCO
INTENDED FOR ORAL CONSUMPTION WITHOUT BEING COMBUSTED, OTHER THAN CIGA-
RETTES OR CIGARS, THAT IS OFFERED IN DISCRETE SINGLE-USE TABLETS,
LOZENGES, POUCHES, PILLS, OR OTHER SINGLE-DOSE OR SINGLE-USE UNITS, OR
IN PACKAGES OF SUCH SINGLE-USE UNITS.
2-D. "MOIST SNUFF." FINELY CUT, GROUND OR POWDERED LOOSE TOBACCO OR
BLEND CONTAINING TOBACCO INTENDED FOR ORAL CONSUMPTION WITHOUT BEING
COMBUSTED THAT IS NOT A SINGLE-UNIT TOBACCO PRODUCT.
§ 3. Subdivision 2 of section 1399-gg of the public health law, as
added by chapter 513 of the laws of 2004, is amended to read as follows:
2. No person engaged in the business of manufacturing, selling or
otherwise distributing tobacco products, herbal cigarettes, cigarette
wrapping papers, wrapping leaves or tubes, or any agent or employee of
such person, shall manufacture or cause to be manufactured for sale in
this state, or sell or distribute in this state: (a) any package or
other container of cigarettes containing fewer than twenty cigarettes;
(b) any package of [roll-your-own] LOOSE tobacco containing less than
[six-tenths] SIXTY-FIVE HUNDREDTHS of an ounce of tobacco; or (c) any
package or other container of cigarette wrapping papers, wrapping leaves
or tubes, that are or are held out to be suitable for use or used as
devices to wrap tobacco for smoking, containing fewer than twenty
sheets, leaves or tubes.
§ 4. Subdivision 1 of section 471-b of the tax law, as amended by
section 2 of part QQ-1 of chapter 57 of the laws of 2008, paragraphs (a)
and (b) as amended by section 18 and paragraph (c) as added by section
19 of part D of chapter 134 of the laws of 2010, is amended to read as
follows:
A. 10016 3
1. There is hereby imposed and shall be paid a tax on all tobacco
products possessed in this state by any person for sale, except that no
tax shall be imposed on tobacco products sold under such circumstances
that this state is without power to impose such tax, or sold to the
United States, or sold to or by a voluntary unincorporated organization
of the armed forces of the United States operating a place for the sale
of goods pursuant to regulations promulgated by the appropriate execu-
tive agency of the United States, to the extent provided in such regu-
lations and policy statements of such an agency applicable to such
sales.
(a) Such tax on tobacco products [other than snuff and little cigars]
shall be at the rate of [seventy-five] NINETY-FIVE percent of the whole-
sale price OR THE MINIMUM RATES AS INDICATED IN PARAGRAPH (B), (C), (D),
(E) OR (F) OF THIS SUBDIVISION, WHICHEVER IS HIGHER, and is intended to
be imposed only once upon the sale of any tobacco products [other than
snuff and little cigars].
(b) Such MINIMUM tax on MOIST snuff shall be at the rate of [two]
THREE dollars AND SIXTY-THREE CENTS per ounce and a proportionate rate
on any fractional parts of an ounce[, provided that cans or packages of
snuff with a net weight of less than one ounce shall be taxed at the
equivalent rate of cans or packages weighing one ounce]. Such tax shall
be computed based on the net weight as listed by the manufacturer, and
is intended to be imposed only once upon the sale of any MOIST snuff.
(c) Such tax on little cigars shall be at the same rate imposed on
cigarettes under this article and is intended to be imposed only once
upon the sale of any little cigars.
(D) SUCH MINIMUM TAX ON SINGLE-UNIT TOBACCO PRODUCTS SHALL BE AT THE
SAME RATE IMPOSED ON CIGARETTES UNDER THIS ARTICLE AND IS INTENDED TO BE
IMPOSED ONLY ONCE UPON THE SALE OF ANY SINGLE-DOSE OR SINGLE-UNIT TOBAC-
CO PRODUCTS.
(E) SUCH MINIMUM TAX ON ANY LOOSE TOBACCO MEANT FOR SMOKING SHALL BE
EQUAL TO THE AMOUNT OF THE TOTAL TAX ON A PACK OF TWENTY CIGARETTES
UNDER THIS ARTICLE PER 0.65 OUNCES WITH A PROPORTIONATE TAX ON ANY OTHER
WEIGHTS, BASED ON THE NET WEIGHT DETERMINED BY THE MANUFACTURER. SUCH
TAX IS INTENDED TO BE IMPOSED ONLY ONCE UPON THE SALE OF ANY LOOSE
TOBACCO.
(F) SUCH MINIMUM TAX ON CIGARS, OTHER THAN LITTLE CIGARS, SHALL BE
EQUAL TO THE AMOUNT OF THE TOTAL TAX ON A PACK OF TWENTY CIGARETTES
UNDER THIS ARTICLE WITH A PROPORTIONATE TAX ON PACKAGES WITH FEWER THAN
FIVE CIGARS AND IS INTENDED TO BE IMPOSED ONLY ONCE UPON THE SALE OF ANY
CIGARS.
It shall be presumed that all tobacco products within the state are
subject to tax until the contrary is established, and the burden of
proof that any tobacco products are not taxable hereunder shall be upon
the person in possession thereof.
§ 5. This act shall take effect immediately.