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Assembly Bill A3376A

2023-2024 Legislative Session

Relates to excise taxes on premium cigars

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Bill Amendments

co-Sponsors

2023-A3376 - Details

See Senate Version of this Bill:
S4413
Law Section:
Tax Law
Laws Affected:
Amd §§470 & 471-b, Tax L
Versions Introduced in Other Legislative Sessions:
2021-2022: A8156, S6741
2025-2026: A5284, S2133

2023-A3376 - 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-A3376 - 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

co-Sponsors

2023-A3376A (ACTIVE) - Details

See Senate Version of this Bill:
S4413
Law Section:
Tax Law
Laws Affected:
Amd §§470 & 471-b, Tax L
Versions Introduced in Other Legislative Sessions:
2021-2022: A8156, S6741
2025-2026: A5284, S2133

2023-A3376A (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-A3376A (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  3376--A
 
                        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, VANEL, MCGOWAN, FLOOD,
   MANKTELOW,  RAMOS,  McDONALD,  ZEBROWSKI,  GRAY,  GALLAHAN,  BRABENEC,
   CUNNINGHAM  --  read  once  and  referred to the Committee on Ways and
   Means -- 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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