A00296 Summary:

BILL NOA00296
 
SAME ASSAME AS S00722
 
SPONSORDinowitz
 
COSPNSRGottfried, Jaffee, Simotas, Otis, Abinanti, Paulin, Montesano
 
MLTSPNSRCrespo, McDonough, Mosley, Schimel, Thiele
 
Amd S470, Tax L; amd S1399-aa, Pub Health L
 
Provides for the taxation of electronic cigarette cartridges as tobacco products.
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A00296 Actions:

BILL NOA00296
 
01/07/2015referred to ways and means
01/06/2016referred to ways and means
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A00296 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                           296
 
                               2015-2016 Regular Sessions
 
                   IN ASSEMBLY
 
                                       (Prefiled)
 
                                     January 7, 2015
                                       ___________
 
        Introduced  by  M.  of  A.  DINOWITZ,  GOTTFRIED, JAFFEE, SIMOTAS, OTIS,
          ABINANTI, PAULIN, MONTESANO -- Multi-Sponsored by -- M. of A.  CAMARA,
          CRESPO,  McDONOUGH,  MOSLEY, SCHIMEL, THIELE -- read once and referred
          to the Committee on Ways and Means
 
        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.
                                                                   LBD02281-01-5
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