Bill Text: NY S04736 | 2011-2012 | General Assembly | Amended

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 (Republican 1-0)

Status: (Engrossed - Dead) 2012-06-12 - referred to ways and means [S04736 Detail]

Download: New_York-2011-S04736-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        4736--A
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                    April 18, 2011
                                      ___________
       Introduced  by  Sen.  GOLDEN -- read twice and ordered printed, and when
         printed to be committed to the Committee on Investigations and Govern-
         ment Operations -- recommitted to the Committee on Investigations  and
         Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
         committee discharged, bill amended, ordered reprinted as  amended  and
         recommitted to said committee
       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
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD09473-02-2
       S. 4736--A                          2
    1  cent for each five cigarettes in excess of  twenty  cigarettes  and  the
    2  foregoing  cents  per pack shall be included in the "cost of doing busi-
    3  ness by the agent" referred to in  paragraphs  two  and  three  of  this
    4  subdivision.
    5    S  2. This act shall take effect July 1, 2012; provided, however, that
    6  if this act shall not have become a law on or before July 1, 2012,  then
    7  this  act shall take effect immediately and shall be deemed to have been
    8  in full force and effect on and after July 1, 2012.