S T A T E   O F   N E W   Y O R K
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                                  1867

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by M. of A. SCHIMEL -- read once and referred to the Commit-
  tee on Ways and Means

AN ACT to amend the tax law, in relation to the tax on  certain  tobacco
  products

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The opening paragraph of subdivision 1 of section 471-b  of
the  tax  law, as amended by section 2 of part QQ-1 of chapter 57 of the
laws of 2008, is amended to read as follows:
  There is hereby imposed and  shall  be  paid  a  tax  on  all  tobacco
products  [possessed in this state by any person for sale] SOLD, SHIPPED
OR DELIVERED WITHIN THIS STATE BY ANY PERSON, except that no  tax  shall
be  imposed  on tobacco products sold under such circumstances that this
state is without power to impose such tax, or sold to the United States,
or sold to or by a voluntary unincorporated organization  of  the  armed
forces  of  the  United  States  operating a place for the sale of goods
pursuant to regulations promulgated by the appropriate executive  agency
of  the  United  States,  to the extent provided in such regulations and
policy statements of such an agency applicable to such sales.
  S 2. Subdivision 1 of section 473-a of the tax law, as added by  chap-
ter 61 of the laws of 1989, is amended to read as follows:
  1.  Every  distributor  shall,  on or before the twentieth day of each
month, file with the commissioner [of taxation and finance] a return  on
forms  to  be  prescribed and furnished by the commissioner, showing the
quantity and wholesale price of all tobacco products [imported or caused
to be imported into the state by him or manufactured  in  the  state  by
him],  SOLD,  SHIPPED OR DELIVERED WITHIN THIS STATE BY SUCH DISTRIBUTOR
during the preceding calendar month. Every distributor authorized by the
commissioner to make returns and pay the tax on tobacco  products  sold,
shipped  or  delivered  by  [him]  SUCH DISTRIBUTOR to any person in the

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
              

                                                           LBD03351-01-3

A. 1867                             2

state shall file a return showing the quantity and  wholesale  price  of
all  tobacco products so sold, shipped or delivered during the preceding
calendar month. Provided, however, the commissioner may, if  he  OR  SHE
deems  it  necessary in order to insure the payment of the taxes imposed
by this article, require returns to be made at such times  and  covering
such  periods  as  he OR SHE may deem necessary, and, by regulation, may
permit the filing of returns  on  a  quarterly,  semi-annual  or  annual
basis, or may waive the filing of returns by a distributor for such time
and  upon  such  terms as he OR SHE may deem proper if satisfied that no
tax imposed by this article is or will be payable by [him] SUCH DISTRIB-
UTOR during the time for which returns are waived.  Such  returns  shall
contain such further information as the commissioner may require.
  S  3.  The commissioner of taxation and finance shall establish proce-
dures to provide for a credit against taxes  paid  by  distributors  for
periods  prior to the effective date of this act to offset the taxes due
on or after the effective date of this act.
  S 4. This act shall take effect on the first day  of  the  month  next
commencing  at least ninety days after this act shall have become a law;
provided that the commissioner of taxation and finance shall be  author-
ized on and after the date this act shall have become a law to adopt and
amend  any  rules  and  regulations  and  issue  any procedure, forms or
instructions necessary to implement the provisions of this  act  on  its
effective date.