Senate Bill S7022

2011-2012 Legislative Session

Relates to the tax on certain tobacco products

download bill text pdf

Sponsored By

Archive: Last 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

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions
Votes

2011-S7022 (ACTIVE) - Details

See Assembly Version of this Bill:
A10066
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §§471-b & 473-a, Tax L
Versions Introduced in 2013-2014 Legislative Session:
A1867

2011-S7022 (ACTIVE) - Summary

Relates to the imposition of tax on cigars; provides that such tax shall be imposed upon tobacco products sold, shipped or delivered within this state.

2011-S7022 (ACTIVE) - Sponsor Memo

2011-S7022 (ACTIVE) - Bill Text download pdf

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

                                  7022

                            I N  S E N A T E

                             April 23, 2012
                               ___________

Introduced  by  Sen.  GOLDEN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

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 QQ1 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
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

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

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.