S T A T E O F N E W Y O R K
________________________________________________________________________
5284--B
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 -- recommitted
to the Committee on Ways and Means in accordance with Assembly Rule 3,
sec. 2 -- 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
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 12 of section 470 of the tax law, as added by
chapter 61 of the laws of 1989, is amended to read as follows:
12. "Distributor." Any person who imports or causes to be imported
into this state any tobacco product (in excess of fifty cigars or one
pound of tobacco) for sale, or who manufactures any tobacco product in
this state, and any person within or without the state who is authorized
by the commissioner of taxation and finance to make returns and pay the
tax on tobacco products sold, shipped or delivered by [him] SUCH PERSON
to any person in the state. PROVIDED, HOWEVER, THAT A PERSON WHO IMPORTS
OR CAUSES TO BE IMPORTED INTO THE STATE PREMIUM CIGARS PURSUANT TO SALES
TO CONSUMERS IN THE STATE SHALL NOT BE DEEMED A "DISTRIBUTOR", UNLESS
DURING THE PREVIOUS CALENDAR YEAR OR THE CURRENT CALENDAR YEAR:
(A) THE PERSON'S GROSS SALES RECEIPTS OF PREMIUM CIGARS TO CONSUMERS
IN THE STATE EXCEEDED ONE HUNDRED THOUSAND DOLLARS; OR
(B) THE PERSON SOLD PREMIUM CIGARS TO CONSUMERS IN THE STATE IN TWO
HUNDRED OR MORE SEPARATE TRANSACTIONS.
§ 2. Subdivision 19 of section 470 of the tax law, as amended by
section 17 of part D of chapter 134 of the laws of 2010, is amended to
read as follows:
19. "Cigar." Any roll of tobacco wrapped in leaf tobacco or in any
substance containing tobacco (other than any roll of tobacco that is a
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05192-06-6
A. 5284--B 2
cigarette as defined in subdivision one of this section). "Cigar" shall
include, except where expressly excluded, any little cigar OR PREMIUM
CIGAR.
§ 3. 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.
§ 4. 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.
§ 5. 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.
§ 6. Severability clause. If any clause, sentence, paragraph, subdivi-
sion, section or part of this act shall be adjudged by any court of
competent jurisdiction to be invalid, such judgment shall not affect,
impair, or invalidate the remainder thereof, but shall be confined in
its operation to the clause, sentence, paragraph, subdivision, section
or part thereof directly involved in the controversy in which such judg-
ment shall have been rendered. It is hereby declared to be the intent of
the legislature that this act would have been enacted even if such
invalid provisions had not been included herein.
§ 7. This act shall take effect on the ninetieth day after it shall
have become a law. Effective immediately, the addition, amendment and/or
repeal of any rule or regulation necessary for the implementation of
this act on its effective date are authorized to be made and completed
on or before such effective date.