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Assembly Bill A5284A

2025-2026 Legislative Session

Relates to excise taxes on premium cigars

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Bill Amendments

2025-A5284 - Details

See Senate Version of this Bill:
S2133
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §§470 & 471-b, Tax L
Versions Introduced in Other Legislative Sessions:
2021-2022: A8156, S6741
2023-2024: A3376, A8912, S4413

2025-A5284 - 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.

2025-A5284 - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5284
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 12, 2025
                                ___________
 
 Introduced  by M. of A. RAMOS -- 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." 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 AT THE TIME OF SALE OR WHEN THE DISTRIBUTOR:
   (I)  BRINGS,  OR CAUSES TO BE BROUGHT, INTO THIS STATE FROM OUTSIDE OF
 THE STATE TOBACCO PRODUCTS FOR SALE.
   (II) SHIPS OR TRANSPORTS TOBACCO PRODUCTS TO RETAILERS, TO BE SOLD  BY
 THOSE RETAILERS OR TO CONSUMERS INTO THIS STATE.
   § 4. This act shall take effect immediately.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

2025-A5284A (ACTIVE) - Details

See Senate Version of this Bill:
S2133
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §§470 & 471-b, Tax L
Versions Introduced in Other Legislative Sessions:
2021-2022: A8156, S6741
2023-2024: A3376, A8912, S4413

2025-A5284A (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.

2025-A5284A (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  5284--A
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 12, 2025
                                ___________
 
 Introduced  by M. of A. RAMOS -- 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
                       [ ] is old law to be omitted.
                                                            LBD05192-04-5

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