Relates to the imposition of tax on cigars; provides that such tax shall be imposed upon tobacco products sold, shipped or delivered within this state.
STATE OF NEW YORK
________________________________________________________________________
1867
2013-2014 Regular Sessions
IN ASSEMBLY(Prefiled)
January 9, 2013
___________
Introduced by M. of A. SCHIMEL -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to the tax on certain tobacco
products
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The opening paragraph of subdivision 1 of section 471-b of
2 the tax law, as amended by section 2 of part QQ-1 of chapter 57 of the
3 laws of 2008, is amended to read as follows:
4 There is hereby imposed and shall be paid a tax on all tobacco
5 products [possessed in this state by any person for sale] sold, shipped
6 or delivered within this state by any person, except that no tax shall
7 be imposed on tobacco products sold under such circumstances that this
8 state is without power to impose such tax, or sold to the United States,
9 or sold to or by a voluntary unincorporated organization of the armed
10 forces of the United States operating a place for the sale of goods
11 pursuant to regulations promulgated by the appropriate executive agency
12 of the United States, to the extent provided in such regulations and
13 policy statements of such an agency applicable to such sales.
14 § 2. Subdivision 1 of section 473-a of the tax law, as added by chap-
15 ter 61 of the laws of 1989, is amended to read as follows:
16 1. Every distributor shall, on or before the twentieth day of each
17 month, file with the commissioner [of taxation and finance] a return on
18 forms to be prescribed and furnished by the commissioner, showing the
19 quantity and wholesale price of all tobacco products [imported or caused
20 to be imported into the state by him or manufactured in the state by
21 him], sold, shipped or delivered within this state by such distributor
22 during the preceding calendar month. Every distributor authorized by the
23 commissioner to make returns and pay the tax on tobacco products sold,
24 shipped or delivered by [him] such distributor to any person in the
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03351-01-3
A. 1867 2
1 state shall file a return showing the quantity and wholesale price of
2 all tobacco products so sold, shipped or delivered during the preceding
3 calendar month. Provided, however, the commissioner may, if he or she
4 deems it necessary in order to insure the payment of the taxes imposed
5 by this article, require returns to be made at such times and covering
6 such periods as he or she may deem necessary, and, by regulation, may
7 permit the filing of returns on a quarterly, semi-annual or annual
8 basis, or may waive the filing of returns by a distributor for such time
9 and upon such terms as he or she may deem proper if satisfied that no
10 tax imposed by this article is or will be payable by [him] such distrib-
11 utor during the time for which returns are waived. Such returns shall
12 contain such further information as the commissioner may require.
13 § 3. The commissioner of taxation and finance shall establish proce-
14 dures to provide for a credit against taxes paid by distributors for
15 periods prior to the effective date of this act to offset the taxes due
16 on or after the effective date of this act.
17 § 4. This act shall take effect on the first day of the month next
18 commencing at least ninety days after this act shall have become a law;
19 provided that the commissioner of taxation and finance shall be author-
20 ized on and after the date this act shall have become a law to adopt and
21 amend any rules and regulations and issue any procedure, forms or
22 instructions necessary to implement the provisions of this act on its
23 effective date.
