New York S 2133: Relates to excise taxes on premium cigars

Bill Text

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S02133 Summary:

BILL NOS02133A

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SAME ASSAME AS A05284-B

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SPONSORRAMOS

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COSPNSRADDABBO, ASHBY, COMRIE, COONEY, FERNANDEZ, GALLIVAN, HELMING, MARTINEZ, O'MARA, ORTT, PARKER,
 RIVERA, SEPULVEDA, STEC, WEBER

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MLTSPNSR

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Amd §§470 & 471-b, Tax L

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Provides that certain persons shall not be deemed a distributor for certain sales of premium cigars; provides that the tax on premium cigars shall be at the rate of seventy-five percent of the wholesale price or fifty cents, whichever is less, and is intended to be imposed only once upon the sale of any premium cigars; defines "premium cigar".

Go to top S02133 Actions:

BILL NOS02133A

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01/15/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

03/12/2026AMEND (T) AND RECOMMIT TO BUDGET AND REVENUE

03/12/2026PRINT NUMBER 2133A

Go to topS02133 Committee&nbspVotes:

Go to topS02133 Floor&nbspVotes:

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

Go to topS02133 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 2133--A

 2025-2026 Regular Sessions

 IN SENATE

 January 15, 2025
 ___________

 Introduced by Sens. RAMOS, ADDABBO, ASHBY, COMRIE, COONEY, FERNANDEZ,
 GALLIVAN, MARTINEZ, O'MARA, ORTT, PARKER, RIVERA, SEPULVEDA, STEC,
 WEBER -- read twice and ordered printed, and when printed to be
 committed to the Committee on Budget and Revenue -- recommitted to the
 Committee on Budget and Revenue 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 excise taxes on premium
 cigars

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

 1 Section 1. Subdivision 12 of section 470 of the tax law, as added by
 2 chapter 61 of the laws of 1989, is amended to read as follows:
 3 12. "Distributor." Any person who imports or causes to be imported
 4 into this state any tobacco product (in excess of fifty cigars or one
 5 pound of tobacco) for sale, or who manufactures any tobacco product in
 6 this state, and any person within or without the state who is authorized
 7 by the commissioner of taxation and finance to make returns and pay the
 8 tax on tobacco products sold, shipped or delivered by [him] such person
 9 to any person in the state. Provided, however, that a person who imports
 10 or causes to be imported into the state premium cigars pursuant to sales
 11 to consumers in the state shall not be deemed a "distributor", unless
 12 during the previous calendar year or the current calendar year:
 13 (a) the person's gross sales receipts of premium cigars to consumers
 14 in the state exceeded one hundred thousand dollars; or
 15 (b) the person sold premium cigars to consumers in the state in two
 16 hundred or more separate transactions.
 17 § 2. Subdivision 19 of section 470 of the tax law, as amended by
 18 section 17 of part D of chapter 134 of the laws of 2010, is amended to
 19 read as follows:

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD05192-05-6

 S. 2133--A 2

 1 19. "Cigar." Any roll of tobacco wrapped in leaf tobacco or in any
 2 substance containing tobacco (other than any roll of tobacco that is a
 3 cigarette as defined in subdivision one of this section). "Cigar" shall
 4 include, except where expressly excluded, any little cigar or premium
 5 cigar.
 6 § 3. Section 470 of the tax law is amended by adding a new subdivision
 7 22 to read as follows:
 8 22. "Premium cigar." A cigar that:
 9 (a) is wrapped in whole leaf tobacco; and
 10 (b) contains a one hundred percent leaf tobacco binder; and
 11 (c) is made by manually combining the wrapper, filler, and binder; and
 12 (d) has no filter, tip, or non-tobacco mouthpiece and is capped by
 13 hand; and
 14 (e) weighs more than six pounds per one thousand units.
 15 § 4. Paragraph (a) of subdivision 1 of section 471-b of the tax law,
 16 as amended by section 18 of part D of chapter 134 of the laws of 2010,
 17 is amended to read as follows:
 18 (a) Such tax on tobacco products other than premium cigars, snuff and
 19 little cigars shall be at the rate of seventy-five percent