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

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                          68
                              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
       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
   23  foregoing  cents  per pack shall be included in the "cost of doing busi-
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD02219-01-3
       A. 68                               2
    1  ness by the agent" referred to in  paragraphs  two  and  three  of  this
    2  subdivision.
    3    S  2. This act shall take effect July 1, 2013; provided, however, that
    4  if this act shall not have become a law on or before July 1, 2013,  then
    5  this  act shall take effect immediately and shall be deemed to have been
    6  in full force and effect on and after July 1, 2013.