NY State Senate Bill 2023-S2065

Current Bill Status - In Senate Committee Budget And Revenue 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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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2024	referred to budget and revenue
Jan 18, 2023	referred to budget and revenue

2023-S2065 (ACTIVE) - Details

See Assembly Version of this Bill:: A97
Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §471, Tax L
Versions Introduced in Other Legislative Sessions:: 2019-2020: S8330, A10418
2021-2022: S3544, A683

2023-S2065 (ACTIVE) - Summary

Increases the state excise tax on cigarettes.

2023-S2065 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S2065

SPONSOR: STAVISKY
 
TITLE OF BILL:

An act to amend the tax law, in relation to increasing the state excise
tax on cigarettes

 
PURPOSE OR GENERAL IDEA OF BILL:

This legislation will increase the state excise tax on cigarettes by
$1.89.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1. Amends subdivision 1 of section 471 of the tax law, as
amended by section 1 of part D of chapter 134 of the laws of 2010, to
change the tax on cigarettes from $4.35 to $6.24 per twenty cigarettes
or fraction thereof.

Section 2. Establishes the effective date.

 
JUSTIFICATION:

New York State currently imposes a $4.35 tax on each pack of combustible
cigarettes. The last increase by New York State was in 2010 when the tax
was raised by $1.60 and since then, smoking rates in the state have
declined more than 20%'. Increasing the tax on cigarettes has proven to
be one of the most effective ways to reduce smoking rates, particularly
among young people who are among the most price sensitive consumers. At
the federal level, the cigarette tax was raised by $1.01 in 2009 and
researchers saw 220,000 fewer middle and high school students begin
smoking.

New York State has made tremendous progress in achieving record low
smoking rates over the last decade, but still, more than two million
adults continue to smoke, contributing to the death of 28,000 adults
each year. Currently, more than 750,000 adults in the state are living
with a smoking-related illness.

In order to continue seeing a decline in the State's smoking rates and
smoking-related deaths, we must periodically increase the tax on ciga-
rettes. A decade has passed since the last increase, so this legislation
will raise the State tax on cigarettes by an additional $1.89, account-
ing for inflation since 2010.

 
PRIOR LEGISLATIVE HISTORY:

2019-2020: A.10418/S.8330 - Referred to Budget and Revenue.

2021-2022: A.683/S.3544 - Referred to Budget and Revenue.

 
FISCAL IMPLICATIONS:

To be determined

 
EFFECTIVE DATE:
This act shall take effect immediately.

2023-S2065 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2065
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 18, 2023
                                ___________
 
 Introduced  by Sen. STAVISKY -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law, in relation to increasing the state  excise
   tax on cigarettes
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision 1 of section 471 of the tax law, as amended  by
 section  1  of  part D of chapter 134 of the laws of 2010, is amended to
 read as follows:
   1. There is hereby imposed and shall be paid a tax on  all  cigarettes
 possessed  in the state by any person for sale, except that no tax shall
 be imposed on cigarettes sold under such circumstances that  this  state
 is  without power to impose such tax, including sales to qualified Indi-
 ans for their own use and consumption on their nations' or tribes' qual-
 ified reservation, 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.  The tax imposed by this section is
 imposed on all cigarettes sold on an Indian reservation  to  non-members
 of  the  Indian  nation or tribe and to non-Indians and evidence of such
 tax shall be by means of an affixed cigarette tax stamp. Indian  nations
 or  tribes  may  elect to participate in the Indian tax exemption coupon
 system established in section four hundred seventy-one-e of this article
 which provides a mechanism for the collection of the tax imposed by this
 section on cigarette sales on qualified reservations to such non-members
 and non-Indians and for the delivery of quantities of  tax-exempt  ciga-
 rettes  to Indian nations or tribes for the personal use and consumption
 of qualified members of the Indian nation or tribe. If an Indian  nation
 or  tribe  does  not  elect  to  participate in the Indian tax exemption

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00686-01-3

 S. 2065                             2
 
 coupon system, the prior approval system shall be the mechanism for  the
 delivery  of  quantities  of  tax-exempt cigarettes to Indian nations or
 tribes for the personal use and consumption of qualified members of  the
 Indian  nation  or tribe as provided for in paragraph (b) of subdivision
 five of this section. Such tax on cigarettes shall be  at  the  rate  of
 [four]  SIX  dollars and [thirty-five] TWENTY-FOUR cents for each twenty
 cigarettes or fraction thereof, provided, however, that if a package  of
 cigarettes  contains more than twenty cigarettes, the rate of tax on the
 cigarettes in such package in excess of twenty shall be one  dollar  and
 eight  and  three-quarters  cents  for  each five cigarettes or fraction
 thereof. Such tax is intended to be imposed upon only one  sale  of  the
 same  package  of  cigarettes.  It shall be presumed that all cigarettes
 within the state are subject to tax until the contrary  is  established,
 and  the  burden  of proof that any cigarettes are not taxable hereunder
 shall be upon the person in possession thereof.
   § 2. This act shall take effect immediately.

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Senate Bill S2065

Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue Committee

2023-S2065 (ACTIVE) - Details

2023-S2065 (ACTIVE) - Summary

2023-S2065 (ACTIVE) - Sponsor Memo

2023-S2065 (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S2065

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Sponsored By

Toby Ann Stavisky

Current Bill Status - In Senate Committee Budget And Revenue Committee

2023-S2065 (ACTIVE) - Details

2023-S2065 (ACTIVE) - Summary

2023-S2065 (ACTIVE) - Sponsor Memo

2023-S2065 (ACTIVE) - Bill Text download pdf

Comments