assembly Bill A3376

2023-2024 Legislative Session

Relates to excise taxes on premium cigars

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Sponsored By

Current Bill Status - In Assembly Committee

  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Feb 02, 2023 referred to ways and means

Co-Sponsors

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A3376 (ACTIVE) - Details

See Senate Version of this Bill:
S4413
Law Section:
Tax Law
Laws Affected:
Amd §§470 & 471-b, Tax L
Versions Introduced in 2021-2022 Legislative Session:
A8156, S6741

A3376 (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".

A3376 (ACTIVE) - Bill Text download pdf 

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3376
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 2, 2023
                                ___________
 
 Introduced by M. of A. WOERNER, STECK, FAHY -- read once and referred to
   the Committee on Ways and Means
 
 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.
                                                            LBD06291-01-3