| Assembly Actions - Lowercase Senate Actions - UPPERCASE |
|
|---|---|
| Apr 18, 2023 | print number 3376a |
| Apr 18, 2023 | amend (t) and recommit to ways and means |
| Feb 02, 2023 | referred to ways and means |
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
Bill Amendments
Co-Sponsors
Phil Steck
Patricia Fahy
Clyde Vanel
John W. McGowan
A3376 - Details
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.
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
Phil Steck
Patricia Fahy
Clyde Vanel
John W. McGowan
A3376A (ACTIVE) - Details
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.
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