Bill Text: NY S00876 | 2019-2020 | General Assembly | Introduced

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Bill Title: Provides for the taxation of electronic cigarette cartridges as tobacco products.

Spectrum: Partisan Bill (Democrat 4-0)

Status: (Introduced - Dead) 2020-01-08 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S00876 Detail]

Download: New_York-2019-S00876-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                           876
                               2019-2020 Regular Sessions
                    IN SENATE
                                     January 9, 2019
                                       ___________
        Introduced by Sens. RIVERA, HOYLMAN, KAMINSKY, KRUEGER -- read twice and
          ordered  printed, and when printed to be committed to the Committee on
          Investigations and Government Operations
        AN ACT to amend the tax law and the public health law,  in  relation  to
          providing for the taxation of electronic cigarette cartridges
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Subdivision 2 of section 470 of the tax law, as amended  by
     2  section  15 of part D of chapter 134 of the laws of 2010, is amended and
     3  two new subdivisions 20 and 21 are added to read as follows:
     4    2. "Tobacco products." Any cigar, including a little cigar, or  tobac-
     5  co, other than cigarettes, intended for consumption by smoking, chewing,
     6  vaporizing  or  as  snuff,  and shall include e-cigarette cartridges and
     7  electronic cigarette cartridges.
     8    20. "Electronic cigarette" or "e-cigarette." A battery-operated device
     9  that contains cartridges filled with a combination of  nicotine,  flavor
    10  and/or  chemicals  that  are  turned  into vapor which is inhaled by the
    11  user.
    12    21. "Electronic cigarette cartridge"  or  "e-cigarette  cartridge."  A
    13  replaceable  cartridge  that contains nicotine or other chemicals and is
    14  intended for use within an electronic cigarette or e-cigarette.
    15    § 2. Section 1399-aa of the public health law is amended by  adding  a
    16  new subdivision 14 to read as follows:
    17    14.  "Electronic cigarette cartridge" or "e-cigarette cartridge" means
    18  a replaceable cartridge that contains nicotine or other chemicals and is
    19  intended for use within an electronic cigarette or e-cigarette.
    20    § 3. This act shall take effect on the one hundred eightieth day after
    21  it shall have become a law; provided, however, that  the  department  of
    22  taxation  and finance is authorized and directed to promulgate rules and
    23  regulations necessary for the implementation of this act  on  or  before
    24  such date.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00710-01-9