| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| Jul 07, 2010 |
referred to rules |
Senate Bill S8428
2009-2010 Legislative Session
Sponsored By
(D) Senate District
Archive: Last Bill Status - In Senate Committee Rules Committee
Actions
2009-S8428 (ACTIVE) - Details
- Current Committee:
- Senate Rules
- Law Section:
- Tax Law
- Laws Affected:
- Amd ยง483, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2011-2012:
S4736
2013-2014: S1958
2009-S8428 (ACTIVE) - Sponsor Memo
BILL NUMBER:S8428
TITLE OF BILL:
An act to amend the tax law, in relation to increasing the presumed
"cost of the agent" relating to cigarette marketing standards
PURPOSE OR GENERAL IDEA OF BILL:
Increases the presumed "cost to the agent" for purposes of cigarette
marketing.
SUMMARY OF SPECIFIC PROVISIONS:
Section 1: Amends subparagraph (B) of paragraph 1 of subdivision (b) of
section 483 of the tax law, as amended by chapter 1 of the laws of 1999,
to provide that the presumed cost of doing business by the agent selling
to a wholesale dealer shall increase from seven-eighths of one percent
of the basic cost of cigarettes plus two cents to seven-eighths of one
percent of the basic cost of cigarettes plus twelve cents for a standard
pack of 20 cigarettes. For sales to chain stores, the presumed cost of
doing business shall increase from one and one-half percent of the basic
cost of cigarettes plus two cents to one and one-half percent of the
basic cost of cigarettes plus twelve cents for a standard pack of 20
cigarettes. For sales to retail dealers, the presumed cost of doing
business shall increase from three and seven-eighths percent of the
basic cost of cigarettes plus two cents to three and seven-eighths
percent of the basic cost of cigarettes plus twelve cents for a standard
pack of 20 cigarettes.
2009-S8428 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
8428
I N S E N A T E
July 7, 2010
___________
Introduced by Sen. KLEIN -- 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 increasing the presumed
"cost of the agent" relating to cigarette marketing standards
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subparagraph (B) of paragraph 1 of subdivision (b) of
section 483 of the tax law, as amended by chapter 1 of the laws of 1999,
is amended to read as follows:
(B) In the absence of the filing with the commissioner of satisfactory
proof of a lesser cost of doing business of the agent making the sale,
the cost of doing business by the agent shall be presumed to be seven-
eighths of one percent of the basic cost of cigarettes for sales to
wholesale dealers plus [one cent] SIX CENTS per package of ten ciga-
rettes, [two] TWELVE cents per package of twenty cigarettes and in the
case of a package containing more than twenty cigarettes, [two] FIFTEEN
cents [and one-half of a cent] for each five cigarettes in excess of
twenty cigarettes, one and one-half percent of the basic cost of ciga-
rettes for sales to chain stores plus [one cent] SIX CENTS per package
of ten cigarettes, [two] TWELVE cents per package of twenty cigarettes
and in the case of a package containing more than twenty cigarettes,
[two] FIFTEEN cents [and one-half of a cent] for each five cigarettes in
excess of twenty cigarettes and three and seven-eighths percent of the
basic cost of cigarettes with respect to sales to retail dealers plus
[one cent] SIX CENTS per package of ten cigarettes, [two] TWELVE cents
per package of twenty cigarettes and in the case of a package containing
more than twenty cigarettes, [two] FIFTEEN cents [and one-half of a
cent] for each five cigarettes in excess of twenty cigarettes and the
foregoing cents per pack shall be included in the "cost of doing busi-
ness by the agent" referred to in paragraphs two and three of this
subdivision.
S 2. This act shall take effect July 1, 2010; provided, however, that
if this act shall not have become a law on or before July 1, 2010, then
this act shall take effect immediately and shall be deemed to have been
in full force and effect on and after July 1, 2010.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
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