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.
STATE OF NEW YORK
________________________________________________________________________
305
2019-2020 Regular Sessions
IN SENATE(Prefiled)
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.
LBD05831-01-9
