S T A T E O F N E W Y O R K
________________________________________________________________________
86
2023-2024 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 4, 2023
___________
Introduced by M. of A. L. ROSENTHAL -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to increasing the tax imposed
on the sale of tobacco products and the retail sale of vapor products
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. 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:
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] ONE HUNDRED TWENTY-NINE percent
of the wholesale price, and is intended to be imposed only once upon the
sale of any tobacco products other than [snuff and] little cigars.
(b) [Such tax on snuff shall be at the rate of two dollars 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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00682-01-3
A. 86 2
the manufacturer, and is intended to be imposed only once upon the sale
of any 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.
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.
§ 2. Section 1181 of the tax law, as amended by chapter 92 of the laws
of 2021, is amended to read as follows:
§ 1181. Imposition of tax. In addition to any other tax imposed by
this chapter or other law, there is hereby imposed a tax of [twenty]
FORTY-EIGHT percent on receipts from the retail sale of vapor products
sold in this state. The tax is imposed on the purchaser and collected by
the vapor products dealer as defined in subdivision (b) of section elev-
en hundred eighty of this article, in trust for and on account of the
state. The taxes imposed under this section shall not apply to adult-use
cannabis products subject to tax under article twenty-C of this chapter.
§ 3. This act shall take effect immediately.