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This entry was published on 2019-07-05
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SECTION 497
Definitions
Tax (TAX) CHAPTER 60, ARTICLE 20-D
§ 497. Definitions. The following terms shall have the following
meanings when used in this article.

(a) "Opioid" shall mean an "opiate" as defined by subdivision
twenty-three of section thirty-three hundred two of the public health
law and any natural, synthetic, or semisynthetic "narcotic drug" as
defined by subdivision twenty-two of such section that has agonist,
partial agonist, or agonist/antagonist morphine-like activities or
effects similar to natural opium alkaloids, and any derivative,
congener, or combination thereof listed in schedules II-V of section
thirty-three hundred six of the public health law. The term "opioid"
shall not mean buprenorphine, methadone, or morphine.

(b) "Unit" shall mean a single finished dosage form of an opioid, such
as a pill, tablet, capsule, suppository, transdermal patch, buccal film,
milliliter of liquid, milligram of topical preparation, or any other
form.

(c) "Strength per unit" shall mean the amount of opioid in a unit, as
measured by weight, volume, concentration or other metric.

(d) "Morphine milligram equivalent conversion factor" shall mean that
reference standard of a particular opioid as it relates in potency to
morphine as determined by the commissioner of health.

(e) "Morphine milligram equivalent" shall mean a unit multiplied by
its strength per unit multiplied by the morphine milligram equivalent
conversion factor.

(f) "Registrant" shall mean: (1) any person, firm, corporation or
association that: (i) is required to be registered with the education
department as a wholesaler, manufacturer, or outsourcing facility
pursuant to section six thousand eight hundred eight or section six
thousand eight hundred eight-b of the education law and (ii) holds and
transfers title to an opioid unit; (2) any person, firm, corporation or
association that: (i) would be required to be registered with the
education department as a wholesaler, manufacturer, or outsourcing
facility pursuant to such section six thousand eight hundred eight-b but
for the exception in subdivision two of such section and (ii) holds and
transfers title to an opioid unit; or (3) any person, firm, corporation
or association that: (i) is required to be registered with the health
department as a manufacturer or distributor of a controlled substance
pursuant to section thirty-three hundred ten of the public health law
and (ii) holds and transfers title to an opioid unit.

(g) "Wholesale acquisition cost" shall mean the manufacturer's list
price for an opioid unit to wholesalers or direct purchasers in the
United States, not including prompt pay or other discounts, rebates or
reductions in price, for the most recent month for which the information
is available, as reported in wholesale price guides or other
publications of drug or biological pricing data.

(h) "Sale" shall mean any transfer of title to an opioid unit for a
consideration where actual or constructive possession of such opioid
unit is transferred by a registrant holding title to such opioid unit to
a purchaser or its designee in this state. A sale shall not include
either the dispensing of an opioid unit pursuant to a prescription to an
ultimate consumer or the transfer of title to an opioid unit from a
manufacturer in this state to a purchaser outside this state when such
opioid unit will be used or consumed outside this state.