Bill Text: NY A01870 | 2013-2014 | General Assembly | Introduced

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Bill Title: Relates to implementing a sales tax cap of one dollar on cigars.

Spectrum: Slight Partisan Bill (Democrat 11-4)

Status: (Introduced - Dead) 2013-01-10 - enacting clause stricken [A01870 Detail]

Download: New_York-2013-A01870-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         1870
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                      (PREFILED)
                                    January 9, 2013
                                      ___________
       Introduced by M. of A. SCHIMEL, ENGLEBRIGHT, HEVESI, HOOPER, MAGNARELLI,
         PRETLOW, SCHIMMINGER, STEVENSON, LAVINE -- Multi-Sponsored by -- M. of
         A. BARCLAY, CROUCH, GOTTFRIED, PALMESANO, RA -- read once and referred
         to the Committee 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.  Paragraph (a) of subdivision 1 of section 471-b of the tax
    2  law,  as  amended  by section 18 of part D of chapter 134 of the laws of
    3  2010, is amended to read as follows:
    4    (a) Such tax on tobacco products other than CIGARS, snuff  and  little
    5  cigars  shall  be  at  the rate of seventy-five percent of the wholesale
    6  price, and is intended to be imposed only once  upon  the  sale  of  any
    7  tobacco products other than snuff and little cigars.
    8    S  2.  Subdivision  1  of  section  471-b of the tax law is amended by
    9  adding a new paragraph (d) to read as follows:
   10    (D) SUCH TAX ON CIGARS SHALL BE AT THE RATE OF SEVENTY-FIVE PERCENT OF
   11  THE WHOLESALE PRICE OR ONE DOLLAR PER CIGAR, WHICHEVER IS LESS.
   12    S 3. Paragraph (i) of subdivision (a) of section 471-c of the tax law,
   13  as amended by section 20 of part D of chapter 134 of the laws  of  2010,
   14  is amended to read as follows:
   15    (i)  Such  tax on tobacco products other than CIGARS, snuff and little
   16  cigars shall be at the rate of seventy-five  percent  of  the  wholesale
   17  price.
   18    S  4.  Subdivision  (a)  of section 471-c of the tax law is amended by
   19  adding a new paragraph (iv) to read as follows:
   20    (IV) SUCH TAX ON CIGARS SHALL BE AT THE RATE OF  SEVENTY-FIVE  PERCENT
   21  OF THE WHOLESALE PRICE OR ONE DOLLAR PER CIGAR, WHICHEVER IS LESS.
   22    S 5. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD03227-01-3