Bill Text: NY A00068 | 2013-2014 | General Assembly | Amended

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Bill Title: Increases the presumed "cost of the agent" for purposes of cigarette marketing.

Spectrum: Partisan Bill (Democrat 6-0)

Status: (Introduced - Dead) 2013-04-09 - enacting clause stricken [A00068 Detail]

Download: New_York-2013-A00068-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         68--A
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                      (PREFILED)
                                    January 9, 2013
                                      ___________
       Introduced  by M. of A. CASTRO, STEVENSON -- Multi-Sponsored by -- M. of
         A. HEASTIE -- read once and referred to  the  Committee  on  Ways  and
         Means  --  committee  discharged,  bill  amended, ordered reprinted as
         amended and recommitted to said committee
       AN ACT to amend the tax law, in  relation  to  increasing  the  presumed
         "cost of the agent" relating to cigarette marketing standards
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Subparagraph (B) of  paragraph  1  of  subdivision  (b)  of
    2  section 483 of the tax law, as amended by chapter 1 of the laws of 1999,
    3  is amended to read as follows:
    4    (B) In the absence of the filing with the commissioner of satisfactory
    5  proof  of  a lesser cost of doing business of the agent making the sale,
    6  the cost of doing business by the agent shall be presumed to  be  seven-
    7  eighths  of  one  percent  of  the basic cost of cigarettes for sales to
    8  wholesale dealers plus [one cent] SEVEN CENTS per package of  ten  ciga-
    9  rettes, [two] FOURTEEN cents per package of twenty cigarettes and in the
   10  case  of  a package containing more than twenty cigarettes, [two] SEVEN-
   11  TEEN cents and one-half of a cent for each five cigarettes in excess  of
   12  twenty  cigarettes,  one and one-half percent of the basic cost of ciga-
   13  rettes for sales to chain stores plus [one cent] SIX CENTS  per  package
   14  of  ten  cigarettes, [two] TWELVE cents per package of twenty cigarettes
   15  and in the case of a package containing  more  than  twenty  cigarettes,
   16  [two] SEVENTEEN cents and one-half of a cent for each five cigarettes in
   17  excess  of  twenty cigarettes and three and seven-eighths percent of the
   18  basic cost of cigarettes with respect to sales to  retail  dealers  plus
   19  [one  cent]  SIX CENTS per package of ten cigarettes, [two] TWELVE cents
   20  per package of twenty cigarettes and in the case of a package containing
   21  more than twenty cigarettes, [two] SEVENTEEN cents  and  one-half  of  a
   22  cent  for  each  five  cigarettes in excess of twenty cigarettes and the
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD02219-03-3
       A. 68--A                            2
    1  foregoing cents per pack shall be included in the "cost of  doing  busi-
    2  ness  by  the  agent"  referred  to  in paragraphs two and three of this
    3  subdivision.
    4    S  2.  This  act  shall  take effect on the first day of the sales tax
    5  quarterly period, as described in subdivision (b) of section 1136 of the
    6  tax law, next succeeding the ninetieth day after it shall have become  a
    7  law  and  shall  apply  in  accordance  with the applicable transitional
    8  provisions of sections 1106 and 1217 of the tax law.