Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
May 14, 2024 |
reported and committed to finance |
Jan 03, 2024 |
referred to budget and revenue |
Apr 18, 2023 |
print number 4413a |
Apr 18, 2023 |
amend (t) and recommit to budget and revenue |
Feb 08, 2023 |
referred to budget and revenue |
Senate Bill S4413A
2023-2024 Legislative Session
Sponsored By
(D, WF) 13th Senate District
Current Bill Status - In Senate Committee Finance 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
Votes
Bill Amendments
co-Sponsors
(D) 15th Senate District
(R) 43rd Senate District
(D) 14th Senate District
(D, WF) 56th Senate District
2023-S4413 - Details
- See Assembly Version of this Bill:
- A8912
- Current Committee:
- Senate Finance
- Law Section:
- Tax Law
- Laws Affected:
- Amd §§470 & 471-b, Tax L
- Versions Introduced in 2021-2022 Legislative Session:
-
S6741, A8156
2023-S4413 - 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-S4413 - Sponsor Memo
BILL NUMBER: S4413 SPONSOR: RAMOS TITLE OF BILL: An act to amend the tax law, in relation to excise taxes on premium cigars PURPOSE: To establish the rate of the tobacco products tax exclusively for premi- um cigars at seventy-five percent of the wholesale price or fifty cents, whichever is less. SUMMARY OF PROVISIONS: Section 1 establishes the definition of "premium cigar" to be consistent with the FDA. Section 2 makes necessary technical amendments to paragraph (a) of subdivision 1 of § 471-b the tax law.
2023-S4413 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 4413 2023-2024 Regular Sessions I N S E N A T E February 8, 2023 ___________ Introduced by Sen. RAMOS -- 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 excise taxes on premium cigars 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" HAS THE SAME MEANING AS DEFINED BY THE FEDERAL FOOD AND DRUG ADMINISTRATION. § 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. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD06291-01-3
co-Sponsors
(D) 15th Senate District
(R) 43rd Senate District
(D) 14th Senate District
(D, WF) 56th Senate District
2023-S4413A (ACTIVE) - Details
- See Assembly Version of this Bill:
- A8912
- Current Committee:
- Senate Finance
- Law Section:
- Tax Law
- Laws Affected:
- Amd §§470 & 471-b, Tax L
- Versions Introduced in 2021-2022 Legislative Session:
-
S6741, A8156
2023-S4413A (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-S4413A (ACTIVE) - Sponsor Memo
BILL NUMBER: S4413A SPONSOR: RAMOS TITLE OF BILL: An act to amend the tax law, in relation to excise taxes on premium cigars; and providing for the repeal of such provisions upon expiration thereof PURPOSE: To establish the rate of the tobacco products tax exclusively for premi- um cigars at seventy-five percent of the wholesale price or fifty cents, whichever is less. SUMMARY OF PROVISIONS: Section 1 establishes the definition of "premium cigar". Section 2 makes necessary technical amendments to paragraph (a) of subdivision 1 of § 471-b the tax law.
2023-S4413A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 4413--A 2023-2024 Regular Sessions I N S E N A T E February 8, 2023 ___________ Introduced by Sens. RAMOS, ADDABBO, ASHBY, COMRIE, COONEY, FERNANDEZ, GALLIVAN, MARTINEZ, ORTT, PARKER, RIVERA, SEPULVEDA, STEC -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee 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
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