Bill Text: NY S02133 | 2025-2026 | General Assembly | Introduced

---

Bill Title: 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"; provides for the repeal of such provisions upon expiration thereof.

Spectrum: Slight Partisan Bill (Democrat 9-5)

Status: (Introduced) 2025-01-15 - REFERRED TO BUDGET AND REVENUE [S02133 Detail]

Download: New_York-2025-S02133-Introduced.html

---

                STATE OF NEW YORK
        ________________________________________________________________________

                                          2133

                               2025-2026 Regular Sessions

                    IN SENATE

                                    January 15, 2025
                                       ___________

        Introduced  by  Sens.  RAMOS, ADDABBO, ASHBY, COMRIE, COONEY, FERNANDEZ,
          GALLIVAN, MARTINEZ, ORTT, PARKER, RIVERA, SEPULVEDA,  STEC,  WEBER  --
          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  excise  taxes  on  premium
          cigars;  and  providing for the repeal of such provisions upon expira-
          tion thereof

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

     1    Section  1.    Section  470  of the tax law is amended by adding a new
     2  subdivision 22 to read as follows:
     3    22. "Premium cigar." A cigar that:
     4    (a) is wrapped in whole leaf tobacco; and
     5    (b) contains a one hundred percent leaf tobacco binder; and
     6    (c) is made by manually combining the wrapper, filler, and binder; and
     7    (d) has no filter, tip, or non-tobacco mouthpiece  and  is  capped  by
     8  hand; and
     9    (e) weighs more than six pounds per one thousand units.
    10    §  2.  Paragraph (a) of subdivision 1 of section 471-b of the tax law,
    11  as amended by section 18 of part D of chapter 134 of the laws  of  2010,
    12  is amended to read as follows:
    13    (a)  Such tax on tobacco products other than premium cigars, snuff and
    14  little cigars shall be at the rate of seventy-five percent of the whole-
    15  sale price, and is intended to be imposed only once upon the sale of any
    16  tobacco products other than premium cigars, snuff and little cigars.
    17    § 3. Subdivision 1 of section 471-b of  the  tax  law  is  amended  by
    18  adding a new paragraph (d) to read as follows:
    19    (d)  Such  tax  on premium cigars shall be at the rate of seventy-five
    20  percent of the wholesale price or fifty cents, whichever is less, and is
    21  intended to be imposed only once upon the sale of any premium cigars.
    22    § 4. This act shall take effect immediately and shall  expire  and  be
    23  deemed repealed 3 years after such date.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05192-01-5