Bill Text: NY A08594 | 2013-2014 | 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 13-2)

Status: (Introduced - Dead) 2014-06-17 - held for consideration in ways and means [A08594 Detail]

Download: New_York-2013-A08594-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         8594
                                 I N  A S S E M B L Y
                                   January 27, 2014
                                      ___________
       Introduced by M. of A. DINOWITZ -- read once and referred to the Commit-
         tee 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.
                                                                  LBD13623-02-4