New York A 5284: Relates to excise taxes on premium cigars

Bill Text

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A05284 Summary:

BILL NOA05284B

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SAME ASSAME AS S02133-A

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SPONSORRamos

&nbsp

COSPNSRMcDonald, Magnarelli, Zinerman, Conrad, Beephan, Simpson

&nbsp

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 A05284 Actions:

BILL NOA05284B

&nbsp

02/12/2025referred to ways and means

03/03/2025amend (t) and recommit to ways and means

03/03/2025print number 5284a

01/07/2026referred to ways and means

03/11/2026amend (t) and recommit to ways and means

03/11/2026print number 5284b

Go to topA05284 Committee&nbspVotes:

Go to topA05284 Floor&nbspVotes:

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

Go to topA05284 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 5284--B

 2025-2026 Regular Sessions

 IN ASSEMBLY

 February 12, 2025
 ___________

 Introduced by M. of A. RAMOS -- read once and referred to the Committee
 on Ways and Means -- committee discharged, bill amended, ordered
 reprinted as amended and recommitted to said committee -- recommitted
 to the Committee on Ways and Means in accordance with Assembly Rule 3,
 sec. 2 -- 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:
 20 19. "Cigar." Any roll of tobacco wrapped in leaf tobacco or in any
 21 substance containing tobacco (other than any roll of tobacco that is a

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD05192-06-6

 A. 5284--B 2

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