Bill Text: NY A00296 | 2015-2016 | General Assembly | Introduced

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Bill Title: Provides for the taxation of electronic cigarette cartridges as tobacco products.

Spectrum: Moderate Partisan Bill (Democrat 11-2)

Status: (Introduced - Dead) 2016-01-06 - referred to ways and means [A00296 Detail]

Download: New_York-2015-A00296-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                          296
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                      (PREFILED)
                                    January 7, 2015
                                      ___________
       Introduced  by  M.  of  A.  DINOWITZ,  GOTTFRIED, JAFFEE, SIMOTAS, OTIS,
         ABINANTI, PAULIN, MONTESANO -- Multi-Sponsored by -- M. of A.  CAMARA,
         CRESPO,  McDONOUGH,  MOSLEY, SCHIMEL, THIELE -- read once and referred
         to the Committee on Ways and Means
       AN ACT to amend the tax law and the public health law,  in  relation  to
         providing for the taxation of electronic cigarette cartridges
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Subdivision 2 of section 470 of the tax law, as amended  by
    2  section  15 of part D of chapter 134 of the laws of 2010, is amended and
    3  two new subdivisions 20 and 21 are added to read as follows:
    4    2. "Tobacco products." Any cigar, including a little cigar, or  tobac-
    5  co, other than cigarettes, intended for consumption by smoking, chewing,
    6  VAPORIZING  or  as  snuff,  AND SHALL INCLUDE E-CIGARETTE CARTRIDGES AND
    7  ELECTRONIC CIGARETTE CARTRIDGES.
    8    20. "ELECTRONIC CIGARETTE" OR "E-CIGARETTE." A BATTERY-OPERATED DEVICE
    9  THAT CONTAINS CARTRIDGES FILLED WITH A COMBINATION OF  NICOTINE,  FLAVOR
   10  AND/OR  CHEMICALS  THAT  ARE  TURNED  INTO VAPOR WHICH IS INHALED BY THE
   11  USER.
   12    21. "ELECTRONIC CIGARETTE CARTRIDGE"  OR  "E-CIGARETTE  CARTRIDGE."  A
   13  REPLACEABLE  CARTRIDGE  THAT CONTAINS NICOTINE OR OTHER CHEMICALS AND IS
   14  INTENDED FOR USE WITHIN AN ELECTRONIC CIGARETTE OR E-CIGARETTE.
   15    S 2. Section 1399-aa of the public health law is amended by  adding  a
   16  new subdivision 14 to read as follows:
   17    14.  "ELECTRONIC CIGARETTE CARTRIDGE" OR "E-CIGARETTE CARTRIDGE" MEANS
   18  A REPLACEABLE CARTRIDGE THAT CONTAINS NICOTINE OR OTHER CHEMICALS AND IS
   19  INTENDED FOR USE WITHIN AN ELECTRONIC CIGARETTE OR E-CIGARETTE.
   20    S 3. This act shall take effect on the one hundred eightieth day after
   21  it shall have become a law; provided, however, that  the  department  of
   22  taxation  and finance is authorized and directed to promulgate rules and
   23  regulations necessary for the implementation of this act  on  or  before
   24  such date.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD02281-01-5