Assembly Bill A8912

2023-2024 Legislative Session

Relates to excise taxes on premium cigars

download bill text pdf

Sponsored By

Current Bill Status - In Assembly 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

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2023-A8912 (ACTIVE) - Details

See Senate Version of this Bill:
S4413
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §§470 & 471-b, Tax L
Versions Introduced in 2021-2022 Legislative Session:
A8156, S6741

2023-A8912 (ACTIVE) - Summary

Provides that the tax on premium cigars shall be at the rate of seventy-five percent of the wholesale price or fifty cents, whichever is less, and is intended to be imposed only once upon the sale of any premium cigars; defines "premium cigar"; provides for the repeal of such provisions upon expiration thereof.

2023-A8912 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8912
 
                           I N  A S S E M B L Y
 
                             January 26, 2024
                                ___________
 
 Introduced  by M. of A. RAMOS -- read once and referred to the Committee
   on Ways and Means
 
 AN ACT to amend the tax law, in relation  to  excise  taxes  on  premium
   cigars;  and  providing for the repeal of such provisions upon expira-
   tion thereof
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1.    Section  470  of the tax law is amended by adding a new
 subdivision 22 to read as follows:
   22. "PREMIUM CIGAR." A CIGAR THAT:
   (A) IS WRAPPED IN WHOLE LEAF TOBACCO; AND
   (B) CONTAINS A ONE HUNDRED PERCENT LEAF TOBACCO BINDER; AND
   (C) IS MADE BY MANUALLY COMBINING THE WRAPPER, FILLER, AND BINDER; AND
   (D) HAS NO FILTER, TIP, OR NON-TOBACCO MOUTHPIECE  AND  IS  CAPPED  BY
 HAND; AND
   (E) WEIGHS MORE THAN SIX POUNDS PER ONE THOUSAND UNITS.
   §  2.  Paragraph (a) of subdivision 1 of section 471-b of the tax law,
 as amended by section 18 of part D of chapter 134 of the laws  of  2010,
 is amended to read as follows:
   (a)  Such tax on tobacco products other than PREMIUM CIGARS, snuff and
 little cigars shall be at the rate of seventy-five percent of the whole-
 sale price, and is intended to be imposed only once upon the sale of any
 tobacco products other than PREMIUM CIGARS, snuff and little cigars.
   § 3. Subdivision 1 of section 471-b of  the  tax  law  is  amended  by
 adding a new paragraph (d) to read as follows:
   (D)  SUCH  TAX  ON PREMIUM CIGARS SHALL BE AT THE RATE OF SEVENTY-FIVE
 PERCENT OF THE WHOLESALE PRICE OR FIFTY CENTS, WHICHEVER IS LESS, AND IS
 INTENDED TO BE IMPOSED ONLY ONCE UPON THE SALE OF ANY PREMIUM CIGARS.
   § 4. This act shall take effect immediately and shall  expire  and  be
 deemed repealed 3 years after such date.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06291-04-4

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