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Senate Bill S93

2025-2026 Legislative Session

Relates to excise taxes on cigars and premium cigars

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Current Bill Status - In Senate Committee Budget And Revenue Committee

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2025-S93 (ACTIVE) - Details

Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §§470 & 471-b, Tax L
Versions Introduced in Other Legislative Sessions:
2021-2022: S4820
2023-2024: S78

2025-S93 (ACTIVE) - Summary

Provides that the tax on cigars and 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 cigars or premium cigars; makes related provisions.

2025-S93 (ACTIVE) - Sponsor Memo

2025-S93 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    93
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 8, 2025
                                ___________
 
 Introduced  by Sen. GALLIVAN -- 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 excise taxes on  cigars  and
   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."  MEANS  ANY ROLL OF TOBACCO FOR SMOKING THAT IS
 WRAPPED IN WHOLE TOBACCO LEAF;  CONTAINS  A  ONE  HUNDRED  PERCENT  LEAF
 TOBACCO  BINDER;  CONTAINS  AT LEAST FIFTY PERCENT (OF FILLER BY WEIGHT)
 LONG LEAF TOBACCO; IS HANDMADE OR HAND ROLLED; HAS NO FILLER, NONTOBACCO
 TIP OR NONTOBACCO MOUTHPIECE; DOES  NOT  HAVE  A  CHARACTERIZING  FLAVOR
 OTHER  THAN TOBACCO; CONTAINS ONLY TOBACCO, WATER AND VEGETABLE GUM WITH
 NO OTHER INGREDIENTS OR ADDITIVES; AND 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 CIGARS, PREMIUM CIGARS,
 snuff and little cigars shall be at the rate of seventy-five percent  of
 the  wholesale  price,  and is intended to be imposed only once upon the
 sale of any tobacco products other than CIGARS,  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 CIGARS OR 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
 CIGARS OR PREMIUM CIGARS.
   § 4.  This act shall take effect immediately.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

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