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Senate Bill S4413A

2023-2024 Legislative Session

Relates to excise taxes on premium cigars

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Archive: Last Bill Status - In Senate Committee Finance Committee

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2023-S4413 - Details

See Assembly Version of this Bill:
A8912
Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd §§470 & 471-b, Tax L
Versions Introduced in Other Legislative Sessions:
2021-2022: S6741, A8156
2025-2026: S2133, A5284

2023-S4413 - 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"; provides for the repeal of such provisions upon expiration thereof.

2023-S4413 - Sponsor Memo

2023-S4413 - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4413
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             February 8, 2023
                                ___________
 
 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  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

co-Sponsors

2023-S4413A (ACTIVE) - Details

See Assembly Version of this Bill:
A8912
Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd §§470 & 471-b, Tax L
Versions Introduced in Other Legislative Sessions:
2021-2022: S6741, A8156
2025-2026: S2133, A5284

2023-S4413A (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"; provides for the repeal of such provisions upon expiration thereof.

2023-S4413A (ACTIVE) - Sponsor Memo

2023-S4413A (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  4413--A
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             February 8, 2023
                                ___________
 
 Introduced  by  Sens.  RAMOS, ADDABBO, ASHBY, COMRIE, COONEY, FERNANDEZ,
   GALLIVAN, MARTINEZ, ORTT, PARKER,  RIVERA,  SEPULVEDA,  STEC  --  read
   twice  and  ordered  printed,  and when printed to be committed to the
   Committee on Budget and Revenue -- 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;  and  providing for the repeal of such provisions upon expira-
   tion thereof
 
   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." A CIGAR THAT:
   (A) IS WRAPPED IN WHOLE LEAF TOBACCO; AND
   (B) CONTAINS A ONE HUNDRED PERCENT LEAF TOBACCO BINDER; AND
   (C) IS MADE BY MANUALLY COMBINING THE WRAPPER, FILLER, AND BINDER; AND
   (D) HAS NO FILTER, TIP, OR NON-TOBACCO MOUTHPIECE  AND  IS  CAPPED  BY
 HAND; AND
   (E) WEIGHS MORE THAN SIX POUNDS PER ONE THOUSAND UNITS.
   §  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 and shall  expire  and  be
 deemed repealed 3 years after such date.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

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