Bill Text: NY S06255 | 2013-2014 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Includes "electronic cigarettes" within the definition of smoking.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced - Dead) 2014-03-10 - PRINT NUMBER 6255A [S06255 Detail]

Download: New_York-2013-S06255-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         6255
                                   I N  S E N A T E
                                    January 9, 2014
                                      ___________
       Introduced  by Sen. CARLUCCI -- read twice and ordered printed, and when
         printed to be committed to the Committee on Health
       AN ACT to amend the public health law, in relation  to  including  elec-
         tronic  cigarettes  within the definition of smoking; and to amend the
         tax law, in relation to exempting electronic cigarettes from taxation
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  Subdivision 8 of section 1399-n of the public health law,
    2  as amended by chapter 13 of the laws of 2003,  is  amended  to  read  as
    3  follows:
    4    8.  "Smoking"  means  the burning of a lighted cigar, cigarette, ELEC-
    5  TRONIC CIGARETTE, pipe or any other matter or substance  which  contains
    6  tobacco.
    7    S 2. Section 471 of the tax law is amended by adding a new subdivision
    8  1-a to read as follows:
    9    1-A. ELECTRONIC CIGARETTES SHALL BE EXEMPT FROM THE PROVISIONS OF THIS
   10  SECTION.
   11    S  3.  Section 471-a of the tax law, as amended by section 5 of part D
   12  of chapter 134 of the laws of 2010, is amended to read as follows:
   13    S 471-a. Use tax on cigarettes. There is hereby imposed and  shall  be
   14  paid  a  tax  on  all cigarettes used in the state by any person, except
   15  that no tax shall be imposed (1) if the tax  provided  in  section  four
   16  hundred  seventy-one  of  this  article is paid, (2) on the use of ciga-
   17  rettes which are exempt from the tax imposed by said section,  [or]  (3)
   18  on  the  use  of four hundred or less cigarettes, brought into the state
   19  on, or in the possession of, any person, OR (4) ON THE USE OF ELECTRONIC
   20  CIGARETTES. Such tax on cigarettes shall be at the rate of four  dollars
   21  and  thirty-five  cents  for each twenty cigarettes or fraction thereof,
   22  provided, however, that if a package of cigarettes  contains  more  than
   23  twenty  cigarettes, the rate of tax on the cigarettes in such package in
   24  excess of twenty shall be one dollar and eight and three-quarters  cents
   25  for  each  five cigarettes or fraction thereof. Within twenty-four hours
   26  after liability for the tax accrues, each such person  shall  file  with
   27  the commissioner a return in such form as the commissioner may prescribe
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD11823-02-3
       S. 6255                             2
    1  together  with  a  remittance  of  the  tax shown to be due thereon. For
    2  purposes of this article, the word "use" means the exercise of any right
    3  or power actual or constructive and shall include but is not limited  to
    4  the receipt, storage or any keeping or retention for any length of time,
    5  but  shall not include possession for sale. All other provisions of this
    6  article if not  inconsistent  shall  apply  to  the  administration  and
    7  enforcement  of the tax imposed by this section in the same manner as if
    8  the language of said provisions had been incorporated in full into  this
    9  section.
   10    S  4.  Subdivision  1  of  section  471-b of the tax law is amended by
   11  adding a new paragraph (d) to read as follows:
   12    (D) SUCH TAX SHALL NOT BE IMPOSED UPON ELECTRONIC CIGARETTES.
   13    S 5. The opening paragraph of subdivision (a) of section 471-c of  the
   14  tax  law,  as amended by section 2 of part I-1 of chapter 57 of the laws
   15  of 2009, is amended to read as follows:
   16    There is hereby imposed and  shall  be  paid  a  tax  on  all  tobacco
   17  products  used in the state by any person, except that no such tax shall
   18  be imposed (1) if the tax provided in section four hundred seventy-one-b
   19  of this article is paid, or (2) on the use of tobacco products which are
   20  exempt from the tax imposed by said section, or (3) on the  use  of  two
   21  hundred  fifty  cigars  or less, or five pounds or less of tobacco other
   22  than roll-your-own tobacco, or thirty-six ounces or less  of  roll-your-
   23  own  tobacco  brought  into  the  state on, or in the possession of, any
   24  person, OR (4) ON THE USE OF ELECTRONIC CIGARETTES.
   25    S 6. This act shall take effect immediately.