Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Mar 10, 2010 |
print number 5984a |
Mar 10, 2010 |
amend and recommit to investigations and government operations |
Jan 06, 2010 |
referred to investigations and government operations |
Jun 19, 2009 |
referred to rules |
Senate Bill S5984
2009-2010 Legislative Session
Sponsored By
(D, WF) 28th Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
Bill Amendments
2009-S5984 - Details
- See Assembly Version of this Bill:
- A9015
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §§470, 471-b & 471-c, Tax L
2009-S5984 - Sponsor Memo
BILL NUMBER: S5984 TITLE OF BILL : An act to amend the tax law, in relation to little cigars SUMMARY OF SPECIFIC PROVISIONS : This bill defines little cigars to include any cigar product, other than a cigar product wrapped in natural leaf tobacco wrapper that weighs not more than three pounds per thousand. Such little cigars are practically indistinguishable from cigarettes and are often consumed as less expensive cigarette alternatives. It makes sense to level the playing field by taxing little cigars and cigarettes at the same state excise tax rates. New York State currently imposes a $2.75 state excise tax per pack of cigarettes. The state excise tax on little cigars is 46% of the wholesale price. Given the current wholesale prices for little cigars, imposing a $2.75 excise tax on little cigars would substantially increase the state's tax receipts per package and thus create greater revenue for the state. The bill makes clear that if a product fits within the definition of little cigar, but at the same time also meets the definition of
2009-S5984 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 5984 2009-2010 Regular Sessions I N S E N A T E June 19, 2009 ___________ Introduced by Sen. KRUEGER -- read twice and ordered printed, and when printed to be committed to the Committee on Rules AN ACT to amend the tax law, in relation to little cigars THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision 1 of section 470 of the tax law, as amended by section 1 of part MM-1 of chapter 57 of the laws of 2008, is amended to read as follows: 1. "Cigarette." (a) Any roll for smoking made wholly or in part of tobacco or of any other substance wrapped in paper or in any other substance not containing tobacco, and (b) any roll for smoking made wholly or in part of tobacco wrapped in any substance containing tobacco that, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in paragraph (a) of this subdivi- sion. [However, a roll will not be considered to be a cigarette for purposes of paragraph (b) of this subdivision if it is not treated as a cigarette for federal excise tax purposes under the applicable federal statute in effect on April first, two thousand eight.] S 2. Subdivision 2 of section 470 of the tax law, as amended by section 1 of part MM-1 of chapter 57 of the laws of 2008, is amended to read as follows: 2. "Tobacco products." Any cigar, INCLUDING A LITTLE CIGAR, or tobac- co, other than cigarettes, intended for consumption by smoking, chewing, or as snuff. S 3. Section 470 of the tax law is amended by adding a new subdivision 2-b to read as follows: 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 AND ONE-HALF POUNDS PER THOUSAND, PROVIDED THAT IF A PRODUCT ALSO MEETS EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD11691-07-9
2009-S5984A (ACTIVE) - Details
- See Assembly Version of this Bill:
- A9015
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §§470, 471-b & 471-c, Tax L
2009-S5984A (ACTIVE) - Sponsor Memo
BILL NUMBER: S5984A TITLE OF BILL : An act to amend the tax law, in relation to little cigars SUMMARY OF SPECIFIC PROVISIONS : This bill defines little cigars to include any cigar product, other than a cigar product wrapped in natural leaf tobacco wrapper that weighs not more than three pounds per thousand. Such little cigars are practically indistinguishable from cigarettes and are often consumed as less expensive cigarette alternatives. It makes sense to level the playing field by taxing little cigars and cigarettes at the same state excise tax rates. New York State currently imposes a $2.75 state excise tax. per pack of cigarettes. The state excise tax on little cigars is 46% of the wholesale price. Given the current wholesale prices for little cigars, imposing a $2.75 excise tax on little cigars would substantially increase the state's tax receipts per package and thus create greater revenue for the state. The bill makes clear that if a product fits within the definition of little cigar, but at the same time also meets the definition of cigarette under the expanded definition of cigarette that was expanded last year, such product will be treated for all purposes of the excise
2009-S5984A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 5984--A 2009-2010 Regular Sessions I N S E N A T E June 19, 2009 ___________ Introduced by Sen. KRUEGER -- read twice and ordered printed, and when printed to be committed to the Committee on Rules -- recommitted to the Committee on Investigations and Government Operations in accord- ance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to little cigars THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision 1 of section 470 of the tax law, as amended by section 1 of part MM-1 of chapter 57 of the laws of 2008, is amended to read as follows: 1. "Cigarette." (a) Any roll for smoking made wholly or in part of tobacco or of any other substance wrapped in paper or in any other substance not containing tobacco, and (b) any roll for smoking made wholly or in part of tobacco wrapped in any substance containing tobacco that, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in paragraph (a) of this subdivi- sion. [However, a roll will not be considered to be a cigarette for purposes of paragraph (b) of this subdivision if it is not treated as a cigarette for federal excise tax purposes under the applicable federal statute in effect on April first, two thousand eight.] S 2. Subdivision 2 of section 470 of the tax law, as amended by section 1 of part MM-1 of chapter 57 of the laws of 2008, is amended to read as follows: 2. "Tobacco products." Any cigar, INCLUDING A LITTLE CIGAR, or tobac- co, other than cigarettes, intended for consumption by smoking, chewing, or as snuff. S 3. Section 470 of the tax law is amended by adding a new subdivision 2-b to read as follows: EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD11691-17-0
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