Bill Text: NY S05300 | 2019-2020 | General Assembly | Introduced

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Bill Title: Defines tobacco research products, for the purpose of taxation, as tobacco products made by a manufacturer specifically for an accredited college or university or other institution for health, scientific, or other research or experimental purposes.

Spectrum: Bipartisan Bill

Status: (Passed) 2019-12-20 - APPROVAL MEMO.75 [S05300 Detail]

Download: New_York-2019-S05300-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          5300
                               2019-2020 Regular Sessions
                    IN SENATE
                                     April 24, 2019
                                       ___________
        Introduced  by  Sen.  RIVERA -- 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 research tobacco products
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1. Subdivisions 1 and 2 of section 470 of the tax law, subdi-
     2  vision 1 as amended by section  14  and  subdivision  2  as  amended  by
     3  section 15 of part D of chapter 134 of the laws of 2010, are amended and
     4  a new subdivision 20 is added to read as follows:
     5    1. "Cigarette." Any roll for smoking made wholly or in part of tobacco
     6  or  of any other substance, irrespective of size or shape and whether or
     7  not such tobacco or substance is flavored, adulterated or mixed with any
     8  other ingredient, the wrapper or cover of which is made of paper or  any
     9  other  substance  or  material  but  is  not made in whole or in part of
    10  tobacco. "Cigarette" shall not include a research tobacco product.
    11    2. "Tobacco products." Any cigar, including a little cigar, or  tobac-
    12  co, other than cigarettes, intended for consumption by smoking, chewing,
    13  or  as  snuff.  "Tobacco  products"  shall  not include research tobacco
    14  products.
    15    20. "Research tobacco  product."  Anything  that  would  otherwise  be
    16  defined  as  a  tobacco  product  or cigarette shall not be defined as a
    17  tobacco product or cigarette if it is made  by  a  manufacturer  specif-
    18  ically  for  an  accredited  college  or  university,  to be held by the
    19  college or university until sale or transfer to a laboratory,  hospital,
    20  medical  center,  institute, college or university, or other institution
    21  for health, scientific, or other research or  experimental  purposes.  A
    22  research  tobacco  product  shall carry a marking designating it as such
    23  and indicating it shall only be used for health,  scientific,  or  other
    24  research  or experimental purposes and not be offered for sale, sold, or
    25  distributed to consumers except as part of the  health,  scientific,  or
    26  other research or experimental purpose.
    27    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11217-01-9