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Assembly Bill A8156A

2021-2022 Legislative Session

Relates to excise taxes on premium cigars

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Archive: Last Bill Status - In Assembly Committee

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Bill Amendments

2021-A8156 - Details

See Senate Version of this Bill:
S6741
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §§470 & 471-b, Tax L
Versions Introduced in Other Legislative Sessions:
2023-2024: A3376, A8912, S4413
2025-2026: A5284, S2133

2021-A8156 - Summary

Provides that the tax on premium cigars shall be at the rate of seventy-five percent of the wholesale price or fifty cents, whichever is less, and is intended to be imposed only once upon the sale of any premium cigars; defines "premium cigar".

2021-A8156 - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8156
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               July 7, 2021
                                ___________
 
 Introduced  by M. of A. WOERNER -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN ACT to amend the tax law, in relation to excise taxes on  cigars  and
   premium cigars
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1.  Section 470 of the tax law is  amended  by  adding  a  new
 subdivision 22 to read as follows:
   22.  "PREMIUM  CIGAR"  HAS  THE SAME MEANING AS DEFINED BY THE FEDERAL
 FOOD AND DRUG ADMINISTRATION.
   § 2.  Paragraph (a) of subdivision 1 of section 471-b of the tax  law,
 as  amended  by section 18 of part D of chapter 134 of the laws of 2010,
 is amended to read as follows:
   (a) Such tax on tobacco products other than  CIGARS,  PREMIUM  CIGARS,
 snuff  and little cigars shall be at the rate of seventy-five percent of
 the wholesale price, and is intended to be imposed only  once  upon  the
 sale  of  any  tobacco products other than CIGARS, PREMIUM CIGARS, snuff
 and little cigars.
   § 3. Subdivision 1 of section 471-b of  the  tax  law  is  amended  by
 adding a new paragraph (d) to read as follows:
   (D)  SUCH  TAX  ON  CIGARS  OR  PREMIUM CIGARS SHALL BE AT THE RATE OF
 SEVENTY-FIVE PERCENT OF THE WHOLESALE PRICE OR FIFTY CENTS, WHICHEVER IS
 LESS, AND IS INTENDED TO BE IMPOSED ONLY  ONCE  UPON  THE  SALE  OF  ANY
 CIGARS OR PREMIUM CIGARS.
   § 4.  This act shall take effect immediately.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11062-01-1

co-Sponsors

2021-A8156A (ACTIVE) - Details

See Senate Version of this Bill:
S6741
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §§470 & 471-b, Tax L
Versions Introduced in Other Legislative Sessions:
2023-2024: A3376, A8912, S4413
2025-2026: A5284, S2133

2021-A8156A (ACTIVE) - Summary

Provides that the tax on premium cigars shall be at the rate of seventy-five percent of the wholesale price or fifty cents, whichever is less, and is intended to be imposed only once upon the sale of any premium cigars; defines "premium cigar".

2021-A8156A (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8156--A
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               July 7, 2021
                                ___________
 
 Introduced  by M. of A. WOERNER -- read once and referred to the Commit-
   tee on Ways and Means -- recommitted to  the  Committee  on  Ways  and
   Means  in  accordance  with  Assembly  Rule  3,  sec.  2  -- committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee

 AN ACT to amend the tax law, in relation  to  excise  taxes  on  premium
   cigars
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1.  Section 470 of the tax law is  amended  by  adding  a  new
 subdivision 22 to read as follows:
   22.  "PREMIUM  CIGAR"  HAS  THE SAME MEANING AS DEFINED BY THE FEDERAL
 FOOD AND DRUG ADMINISTRATION.
   § 2.  Paragraph (a) of subdivision 1 of section 471-b of the tax  law,
 as  amended  by section 18 of part D of chapter 134 of the laws of 2010,
 is amended to read as follows:
   (a) Such tax on tobacco products other than PREMIUM CIGARS, snuff  and
 little cigars shall be at the rate of seventy-five percent of the whole-
 sale price, and is intended to be imposed only once upon the sale of any
 tobacco products other than PREMIUM CIGARS, snuff and little cigars.
   §  3.  Subdivision  1  of  section  471-b of the tax law is amended by
 adding a new paragraph (d) to read as follows:
   (D) SUCH TAX ON PREMIUM CIGARS SHALL BE AT THE  RATE  OF  SEVENTY-FIVE
 PERCENT OF THE WHOLESALE PRICE OR FIFTY CENTS, WHICHEVER IS LESS, AND IS
 INTENDED TO BE IMPOSED ONLY ONCE UPON THE SALE OF ANY PREMIUM CIGARS.
   § 4.  This act shall take effect immediately.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11062-02-2

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