Senate Bill S2065

2023-2024 Legislative Session

Relates to increasing the state excise tax on cigarettes

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2023-S2065 (ACTIVE) - Details

See Assembly Version of this Bill:
A97
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §471, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: S8330, A10418
2021-2022: S3544, A683

2023-S2065 (ACTIVE) - Summary

Increases the state excise tax on cigarettes.

2023-S2065 (ACTIVE) - Sponsor Memo

2023-S2065 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2065
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 18, 2023
                                ___________
 
 Introduced  by Sen. STAVISKY -- 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 increasing the state  excise
   tax on cigarettes
 
   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 of the tax law, as amended  by
 section  1  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  cigarettes
 possessed  in the state by any person for sale, except that no tax shall
 be imposed on cigarettes sold under such circumstances that  this  state
 is  without power to impose such tax, including sales to qualified Indi-
 ans for their own use and consumption on their nations' or tribes' qual-
 ified reservation, 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 executive agency of the United States, to
 the extent provided in such regulations and policy statements of such an
 agency  applicable  to  such  sales.  The tax imposed by this section is
 imposed on all cigarettes sold on an Indian reservation  to  non-members
 of  the  Indian  nation or tribe and to non-Indians and evidence of such
 tax shall be by means of an affixed cigarette tax stamp. Indian  nations
 or  tribes  may  elect to participate in the Indian tax exemption coupon
 system established in section four hundred seventy-one-e of this article
 which provides a mechanism for the collection of the tax imposed by this
 section on cigarette sales on qualified reservations to such non-members
 and non-Indians and for the delivery of quantities of  tax-exempt  ciga-
 rettes  to Indian nations or tribes for the personal use and consumption
 of qualified members of the Indian nation or tribe. If an Indian  nation
 or  tribe  does  not  elect  to  participate in the Indian tax exemption

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00686-01-3
              

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