Senate Bill S8559

2023-2024 Legislative Session

Relates to the taxation of vapor products

download bill text pdf

Sponsored By

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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2023-S8559 (ACTIVE) - Details

See Assembly Version of this Bill:
A9206
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §§1180, 1181 & 1184, add §§1183-a, 1184-a & 1184-b, Tax L

2023-S8559 (ACTIVE) - Summary

Relates to the taxation of vapor products; provides for the licensing of vapor products distributors; imposes certain tax return filing requirements on vapor products distributors; provides for enforcement powers.

2023-S8559 (ACTIVE) - Sponsor Memo

2023-S8559 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8559
 
                             I N  S E N A T E
 
                             February 13, 2024
                                ___________
 
 Introduced  by  Sen.  COMRIE -- 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  the  taxation  of  vapor
   products
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Section 1180 of the tax law is  amended  by  adding  a  new
 subdivision (c) to read as follows:
   (C) "VAPOR PRODUCTS DISTRIBUTOR" MEANS ANY PERSON WHO IMPORTS OR CAUS-
 ES  TO  BE  IMPORTED INTO THIS STATE ANY VAPOR PRODUCTS FOR SALE, OR WHO
 MANUFACTURES ANY VAPOR PRODUCT IN THIS STATE, AND ANY PERSON  WITHIN  OR
 WITHOUT  THE STATE WHO IS AUTHORIZED BY THE COMMISSIONER OF TAXATION AND
 FINANCE TO MAKE RETURNS AND PAY THE TAX ON VAPOR PRODUCTS SOLD, SHIPPED,
 OR DELIVERED BY HIM OR HER TO ANY PERSON IN THE STATE.
   § 2. Section 1181 of the tax law, as amended by chapter 92 of the laws
 of 2021, is amended to read as follows:
   § 1181. Imposition of tax.  (A) In addition to any other  tax  imposed
 by  this  chapter  or other law, there is hereby imposed a tax of twenty
 percent on [receipts from the retail sale of vapor products sold]  VAPOR
 PRODUCTS SOLD BY A VAPOR PRODUCTS DISTRIBUTOR TO A VAPOR PRODUCTS DEALER
 in  this state. The tax is imposed on the purchaser and collected by the
 vapor products dealer as defined in subdivision (b)  of  section  eleven
 hundred  eighty  of  this  article,  in  trust for and on account of the
 state. The taxes imposed under this section shall not apply to adult-use
 cannabis products subject to tax under article twenty-C of this chapter.
   (B) THE VAPOR PRODUCTS DISTRIBUTOR SHALL BE LIABLE FOR THE PAYMENT  OF
 THE  TAX  ON  VAPOR  PRODUCTS  WHICH  HE  OR SHE IMPORTS OR CAUSES TO BE
 IMPORTED INTO THE STATE, OR WHICH HE OR SHE MANUFACTURES IN  THE  STATE,
 AND  EVERY  VAPOR PRODUCTS DISTRIBUTOR AUTHORIZED BY THE COMMISSIONER OF
 TAXATION AND FINANCE TO MAKE RETURNS AND PAY THE TAX ON TOBACCO PRODUCTS
 SOLD, SHIPPED OR DELIVERED BY HIM OR HER TO  ANY  PERSON  IN  THE  STATE
 SHALL  BE  LIABLE  FOR  THE  PAYMENT OF THE TAX ON ALL VAPOR PRODUCTS SO
 SOLD, SHIPPED OR DELIVERED.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14445-01-4
              

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