New York A 657: Relates to increasing the state excise tax on cigarettes

Bill Text

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A00657 Summary:

BILL NOA00657 

&nbsp

SAME ASSAME AS S01981

&nbsp

SPONSORRosenthal

&nbsp

COSPNSRDinowitz, Burdick

&nbsp

MLTSPNSR

&nbsp

Amd §471, Tax L

&nbsp

Increases the state excise tax on cigarettes.

Go to top A00657 Actions:

BILL NOA00657 

&nbsp

01/08/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA00657 Committee&nbspVotes:

Go to topA00657 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA00657 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 657

 2025-2026 Regular Sessions

 IN ASSEMBLY

 (Prefiled)

 January 8, 2025
 ___________

 Introduced by M. of A. ROSENTHAL, DINOWITZ, BURDICK -- read once and
 referred to the Committee on Ways and Means

 AN ACT to amend the tax law, in relation to increasing the state excise
 tax on cigarettes

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Subdivision 1 of section 471 of the tax law, as amended by
 2 section 1 of part S of chapter 59 of the laws of 2023, is amended to
 3 read as follows:
 4 1. There is hereby imposed and shall be paid a tax on all cigarettes
 5 possessed in the state by any person for sale, except that no tax shall
 6 be imposed on cigarettes sold under such circumstances that this state
 7 is without power to impose such tax, including sales to qualified Indi-
 8 ans for their own use and consumption on their nations' or tribes' qual-
 9 ified reservation, or sold to the United States or sold to or by a
 10 voluntary unincorporated organization of the armed forces of the United
 11 States operating a place for the sale of goods pursuant to regulations
 12 promulgated by the appropriate executive agency of the United States, to
 13 the extent provided in such regulations and policy statements of such an
 14 agency applicable to such sales. The tax imposed by this section is
 15 imposed on all cigarettes sold on an Indian reservation to non-members
 16 of the Indian nation or tribe and to non-Indians and evidence of such
 17 tax shall be by means of an affixed cigarette tax stamp. Indian nations
 18 or tribes may elect to participate in the Indian tax exemption coupon
 19 system established in section four hundred seventy-one-e of this article
 20 which provides a mechanism for the collection of the tax imposed by this
 21 section on cigarette sales on qualified reservations to such non-members
 22 and non-Indians and for the delivery of quantities of tax-exempt ciga-
 23 rettes to Indian nations or tribes for the personal use and consumption
 24 of qualified members of the Indian nation or tribe. If an Indian nation

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD01996-01-5

 A. 657 2

 1 or tribe does not elect to participate in the Indian tax exemption
 2 coupon system, the prior approval system shall be the mechanism for the
 3 delivery of quantities of tax-exempt cigarettes to Indian nations or
 4 tribes for the personal use and consumption of qualified members of the
 5 Indian nation or tribe as provided for in paragraph (b) of subdivision
 6 five of this section. Such tax on cigarettes shall be at the rate of
 7 [five] six dollars and [thirty-five] twenty-four cents for each twenty
 8 cigarettes or fraction thereof, provided, however, that if a package of
 9 cigarettes contains more than twenty cigarettes, the rate of tax on the
 10 cigarettes in such package in excess of twenty shall be one dollar and
 11 thirty-three and three-quarters cents for each five cigarettes or frac-
 12 tion thereof. Such tax is intended to be imposed upon only one sale of
 13 the same package of cigarettes. It shall be presumed that all cigarettes
 14 within the state are subject to tax until the contrary is established,
 15 and the burden of proof that any cigarettes are not taxable hereunder
 16 shall be upon the person in possession thereof.
 17 § 2. This act shall take effect immediately.

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