S T A T E O F N E W Y O R K
________________________________________________________________________
2119
2023-2024 Regular Sessions
I N A S S E M B L Y
January 23, 2023
___________
Introduced by M. of A. DINOWITZ, PAULIN -- 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
[ ] is old law to be omitted.