Bill Text: NY A01867 | 2013-2014 | General Assembly | Introduced

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Bill Title: 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.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2013-01-10 - enacting clause stricken [A01867 Detail]

Download: New_York-2013-A01867-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         1867
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                      (PREFILED)
                                    January 9, 2013
                                      ___________
       Introduced  by M. of A. SCHIMEL -- read once and referred to the Commit-
         tee on Ways and Means
       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:
    1    Section 1. The opening paragraph of subdivision 1 of section 471-b  of
    2  the  tax  law, as amended by section 2 of part QQ-1 of chapter 57 of the
    3  laws of 2008, is amended to read as follows:
    4    There is hereby imposed and  shall  be  paid  a  tax  on  all  tobacco
    5  products  [possessed in this state by any person for sale] SOLD, SHIPPED
    6  OR DELIVERED WITHIN THIS STATE BY ANY PERSON, except that no  tax  shall
    7  be  imposed  on tobacco products sold under such circumstances that this
    8  state is without power to impose such tax, or sold to the United States,
    9  or sold to or by a voluntary unincorporated organization  of  the  armed
   10  forces  of  the  United  States  operating a place for the sale of goods
   11  pursuant to regulations promulgated by the appropriate executive  agency
   12  of  the  United  States,  to the extent provided in such regulations and
   13  policy statements of such an agency applicable to such sales.
   14    S 2. Subdivision 1 of section 473-a of the tax law, as added by  chap-
   15  ter 61 of the laws of 1989, is amended to read as follows:
   16    1.  Every  distributor  shall,  on or before the twentieth day of each
   17  month, file with the commissioner [of taxation and finance] a return  on
   18  forms  to  be  prescribed and furnished by the commissioner, showing the
   19  quantity and wholesale price of all tobacco products [imported or caused
   20  to be imported into the state by him or manufactured  in  the  state  by
   21  him],  SOLD,  SHIPPED OR DELIVERED WITHIN THIS STATE BY SUCH DISTRIBUTOR
   22  during the preceding calendar month. Every distributor authorized by the
   23  commissioner to make returns and pay the tax on tobacco  products  sold,
   24  shipped  or  delivered  by  [him]  SUCH DISTRIBUTOR to any person in the
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD03351-01-3
       A. 1867                             2
    1  state shall file a return showing the quantity and  wholesale  price  of
    2  all  tobacco products so sold, shipped or delivered during the preceding
    3  calendar month. Provided, however, the commissioner may, if  he  OR  SHE
    4  deems  it  necessary in order to insure the payment of the taxes imposed
    5  by this article, require returns to be made at such times  and  covering
    6  such  periods  as  he OR SHE may deem necessary, and, by regulation, may
    7  permit the filing of returns  on  a  quarterly,  semi-annual  or  annual
    8  basis, or may waive the filing of returns by a distributor for such time
    9  and  upon  such  terms as he OR SHE may deem proper if satisfied that no
   10  tax imposed by this article is or will be payable by [him] SUCH DISTRIB-
   11  UTOR during the time for which returns are waived.  Such  returns  shall
   12  contain such further information as the commissioner may require.
   13    S  3.  The commissioner of taxation and finance shall establish proce-
   14  dures to provide for a credit against taxes  paid  by  distributors  for
   15  periods  prior to the effective date of this act to offset the taxes due
   16  on or after the effective date of this act.
   17    S 4. This act shall take effect on the first day  of  the  month  next
   18  commencing  at least ninety days after this act shall have become a law;
   19  provided that the commissioner of taxation and finance shall be  author-
   20  ized on and after the date this act shall have become a law to adopt and
   21  amend  any  rules  and  regulations  and  issue  any procedure, forms or
   22  instructions necessary to implement the provisions of this  act  on  its
   23  effective date.