New York S 8080: Imposes a tax on selected nicotine products

Bill Text

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S08080 Summary:

BILL NOS08080 

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SAME ASNo Same As

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SPONSORCOMRIE

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COSPNSR

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MLTSPNSR

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Amd Tax L, generally

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Imposes a tax on selected nicotine products, including, but not limited to a nicotine pouch or products intended to be made into a nicotine pouch by the consumer; defines a nicotine pouch as a smokeless pre-portioned pouch containing nicotine but no tobacco, which the user puts and leaves between their lip and gum while the nicotine and taste is being released; makes related provisions and technical amendments.

Go to top S08080 Actions:

BILL NOS08080 

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05/15/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS08080 Committee&nbspVotes:

Go to topS08080 Floor&nbspVotes:

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

Go to topS08080 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 8080

 2025-2026 Regular Sessions

 IN SENATE

 May 15, 2025
 ___________

 Introduced by Sen. COMRIE -- read twice and ordered printed, and when
 printed to be committed to the Committee on Budget and Revenue

 AN ACT to amend the tax law, in relation to taxes on selected nicotine
 products

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

 1 Section 1. The article heading of article 20 of the tax law, as
 2 amended by chapter 71 of the laws of 1959, is amended to read as
 3 follows:
 4 ARTICLE 20
 5 TAX ON CIGARETTES [AND], TOBACCO PRODUCTS
 6 AND SELECTED NICOTINE PRODUCTS
 7 § 2. Section 470 of the tax law is amended by adding two new subdivi-
 8 sions 22 and 23 to read as follows:
 9 22. "Selected nicotine products." A nicotine pouch or products
 10 intended to be made into a nicotine pouch by the consumer.
 11 23. "Nicotine pouch." A smokeless pre-portioned pouch containing nico-
 12 tine but no tobacco, which the user puts and leaves between their lip
 13 and gum while the nicotine and taste is being released.
 14 § 3. Section 471-b of the tax law, as added by chapter 61 of the laws
 15 of 1989, subdivision 1 as amended by section 2 of part QQ-1 of chapter
 16 57 of the laws of 2008, paragraphs (a) and (b) of subdivision 1 as
 17 amended by section 18 of part D of chapter 134 of the laws of 2010 and
 18 paragraph (c) of subdivision 1 as amended by section 1 of part Q of
 19 chapter 59 of the laws of 2024, is amended to read as follows:
 20 § 471-b. Imposition of [tobacco products] tax on tobacco products and
 21 selected nicotine products. 1. There is hereby imposed and shall be
 22 paid a tax on all tobacco products and selected nicotine products
 23 possessed in this state by any person for sale, except that no tax shall
 24 be imposed on tobacco products and selected nicotine products sold under
 25 such circumstances that this state is without power to impose such tax,

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD13098-02-5

 S. 8080 2

 1 or sold to the United States, or sold to or by a voluntary unincorporat-
 2 ed organization of the armed forces of the United States operating a
 3 place for the sale of goods pursuant to regulations promulgated by the
 4 appropriate executive agency of the United States, to the extent
 5 provided in such regulations and policy statements of such an agency
 6 applicable to such sales.
 7 (a) Such tax on tobacco products and selected nicotine products other
 8 than snuff and little cigars shall be at the rate of seventy-five
 9 percent of the wholesale price, and is intended to be imposed only once
 10 upon the sale of selected nicotine products and any tobacco products
 11 other than snuff and little cigars.
 12 (b) Such tax on snuff shall be at the rate of two dollars per ounce
 13 and a proportionate rate on any fractional parts of an ounce, provided
 14 that cans or packages of snuff with a net weight of less than one ounce
 15 shall be taxed at the equivalent rate of cans or packages weighing one
 16 ounce. Such tax shall be computed based on the net weight as listed by
 17 the manufacturer, and is intended to be imposed only once upon the sale
 18 of any snuff.
 19 (c) The tax on each little cigar shall be at the rate of twenty-six
 20 and three-quarters cents and