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This entry was published on 2020-10-02
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§ 470. Definitions. When used in this article the following words
shall have the meanings herein indicated: 1. "Cigarette." Any roll for
smoking made wholly or in part of tobacco or of any other substance,
irrespective of size or shape and whether or not such tobacco or
substance is flavored, adulterated or mixed with any other ingredient,
the wrapper or cover of which is made of paper or any other substance or
material but is not made in whole or in part of tobacco. "Cigarette"
shall not include a research tobacco product.

2. "Tobacco products." Any cigar, including a little cigar, or
tobacco, other than cigarettes, intended for consumption by smoking,
chewing, or as snuff. "Tobacco products" shall not include research
tobacco products.

2-a. "Roll-your-own tobacco." Any tobacco product that, because of its
appearance, type, packaging or labeling, is suitable for use and likely
to be offered to, or purchased by, consumers as tobacco for making

2-b. "Little cigar." Any roll for smoking made wholly or in part of
tobacco if such product is wrapped in any substance containing tobacco,
other than natural leaf tobacco wrapper, and weighing not more than four
pounds per thousand or with a cellulose acetate or other integrated

3. "Person" includes an individual, copartnership, limited liability
company, society, association, corporation, joint stock company, and any
combination of individuals and also an executor, administrator,
receiver, trustee or other fiduciary.

4. "Sale" means any transfer of title or possession or both, exchange
or barter, conditional or otherwise, in any manner or by any means
whatever or any agreement therefor.

5. "Retail sale" or "sale at retail" means a sale to a consumer or to
any other person for any purpose other than resale.

6. "Wholesale price." The price for which a manufacturer or other
person sells tobacco products to a distributor, including the federal
excise taxes paid by the manufacturer or other person, before the
allowance of any discount, trade allowance, rebate or other reduction.

The invoice received by a distributor with respect to its purchase of
a tobacco product shall be presumptive evidence of the wholesale price
of such tobacco product.

7. "Dealer." Any wholesale dealer and retail dealer as hereinafter

8. "Wholesale dealer." Any person who (a) sells cigarettes or tobacco
products to retail dealers or other persons for purposes of resale, or
(b) owns, operates or maintains one or more cigarette or tobacco product
vending machines in, at or upon premises owned or occupied by any other
person, or (c) sells cigarettes or tobacco products to an Indian nation
or tribe or to a reservation cigarette seller on a qualified

9. "Retail dealer." Any person other than a wholesale dealer engaged
in selling cigarettes or tobacco products. For purposes of section four
hundred eighty-a of this article and section eleven hundred thirty-four
of this chapter, such term shall include for each such person engaged in
selling cigarettes or tobacco products all "persons required to collect
tax," as defined in subdivision one of section eleven hundred thirty-one
of this chapter.

10. "Package." The individual package, box or other container in or
from which retail sales of cigarettes are normally made or intended to
be made.

11. "Agent." Any person licensed by the commissioner of taxation and
finance to purchase and affix adhesive or meter stamps on packages of
cigarettes under this article.

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 to any person
in the state.

13. "Unstamped or unlawfully stamped packages of cigarettes." A
package of cigarettes which bears no tax stamp, or which bears a tax
stamp of another state or taxing jurisdiction is considered to be an
unstamped package of cigarettes. A package of cigarettes bearing a
counterfeit New York state or a counterfeit joint state and New York
city tax stamp is an unlawfully stamped package of cigarettes.

14. "Indian nation or tribe." One of the following New York state
Indian nations or tribes: Cayuga Nation, Oneida Nation of New York,
Onondaga Nation, Poospatuck or Unkechauge Nation, Saint Regis Mohawk
Tribe, Seneca Nation of Indians, Shinnecock Indian Nation, Tonawanda
Band of Seneca and Tuscarora Nation.

15. "Qualified Indian." A person duly enrolled on the tribal rolls of
one of the Indian nations or tribes. In the case of the Cayuga Indian
Nation of New York, such term shall include enrolled members of such
nation when such enrolled members purchase cigarettes on any Seneca

16. "Qualified reservation." (a) Lands held by an Indian nation or
tribe that is located within the reservation of that nation or tribe in
the state;

(b) Lands within the state over which an Indian nation or tribe
exercises governmental power and that are either (i) held by the Indian
nation or tribe subject to restrictions by the United States against
alienation, or (ii) held in trust by the United States for the benefit
of such Indian nation or tribe;

(c) Lands held by the Shinnecock Tribe or the Poospatuck (Unkechauge)
Nation within their respective reservations; or

(d) Any land that falls within paragraph (a) or (b) of this
subdivision, and which may be sold and replaced with other land in
accordance with an Indian nation's or tribe's land claims settlement
agreement with the state of New York, shall nevertheless be deemed to be
subject to restriction by the United States against alienation.

17. "Reservation cigarette seller." A seller of cigarettes which is an
Indian nation or tribe, one or more members of such tribe, or an entity
wholly owned by either or both, which sells cigarettes within the
boundaries of a qualified reservation.

18. "Snuff." Any finely cut, ground, or powdered tobacco that is not
intended to be smoked.

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
cigarette as defined in subdivision one of this section). "Cigar" shall
include, except where expressly excluded, any little cigar.

20. "Research tobacco product." A tobacco product or cigarette that is
labeled as a research tobacco product, manufactured for use in research
for health, scientific, or similar experimental purposes, is exclusively
used for such purposes by an accredited college, university or hospital,
or a researcher affiliated with an accredited college, university or
hospital, and is not offered for sale or sold to consumers for any

21. "Affiliated person." Persons are affiliated persons with respect
to each other where one of such persons has an ownership interest of
more than five percent, whether direct or indirect, in the other, or
where an ownership interest of more than five percent, whether direct or
indirect, is held in each of such persons by another person, or by a
group of other persons that are affiliated persons with respect to each