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S00305 Summary:

Add Art 20-C 492, Tax L
Requires retailers of electronic cigarettes, or liquid nicotine, not otherwise registered with the department of taxation and finance to sell tobacco products, to register with such department.
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S00305 Text:

                STATE OF NEW YORK
                               2019-2020 Regular Sessions
                    IN SENATE
                                     January 9, 2019
        Introduced  by  Sen. HOYLMAN -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations
        AN ACT to amend the tax law, in relation to the registration of  vendors
          of electronic cigarettes

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. The tax law is amended by adding a new article 20-C to read
     2  as follows:
     3                                ARTICLE 20-C
     4                            VENDORS OF ELECTRONIC
     5                                 CIGARETTES
     6  Section 492. Registration to vendors of electronic cigarettes.
     7    § 492. Registration to vendors of electronic cigarettes.   Any  person
     8  selling or offering for sale electronic cigarettes, as defined in subdi-
     9  vision thirteen of section thirteen hundred ninety-nine-aa of the public
    10  health  law, or liquid nicotine, as defined in paragraph (e) of subdivi-
    11  sion one of section thirteen hundred ninety-nine-cc of the public health
    12  law, that is not otherwise registered with the department to sell tobac-
    13  co products as required by article twenty of this chapter and the  regu-
    14  lations  adopted  pursuant  thereto,  shall register with the department
    15  pursuant to this section.  The commissioner shall adopt regulations  for
    16  the establishment of such registration including standards for issuance,
    17  renewal  and  revocation  of  such registration, and ensuring compliance
    18  with the provisions of this section.
    19    § 2. This act shall take effect the first day of the month  commencing
    20  after  the  one hundred eightieth day after this act shall have become a
    21  law. Effective immediately, the addition, amendment and/or repeal of any
    22  rule or regulation necessary for the implementation of this act  on  its
    23  effective  date  are authorized and directed to be made and completed on
    24  or before such effective date.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
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