Senate Bill S6741A

2021-2022 Legislative Session

Relates to excise taxes on premium cigars

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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Bill Amendments

co-Sponsors

2021-S6741 - Details

See Assembly Version of this Bill:
A8156
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §§470 & 471-b, Tax L
Versions Introduced in 2023-2024 Legislative Session:
S4413, A3376, A8912

2021-S6741 - Summary

Provides that the tax on 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-S6741 - Sponsor Memo

2021-S6741 - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6741
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                               May 13, 2021
                                ___________
 
 Introduced  by  Sen.  RAMOS  -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 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-S6741A (ACTIVE) - Details

See Assembly Version of this Bill:
A8156
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §§470 & 471-b, Tax L
Versions Introduced in 2023-2024 Legislative Session:
S4413, A3376, A8912

2021-S6741A (ACTIVE) - Summary

Provides that the tax on 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-S6741A (ACTIVE) - Sponsor Memo

2021-S6741A (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6741--A
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                               May 13, 2021
                                ___________
 
 Introduced by Sens. RAMOS, COONEY -- read twice and ordered printed, and
   when printed to be committed to the Committee on Budget and Revenue --
   recommitted  to the Committee on Budget and Revenue in accordance with
   Senate Rule 6, sec. 8 -- 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.
                                                            LBD11062-03-2

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