STATE OF NEW YORK
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4736--A
2011-2012 Regular Sessions
IN SENATE
April 18, 2011
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Introduced by Sen. GOLDEN -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations -- recommitted to the Committee on Investigations and
Government Operations in accordance with Senate Rule 6, sec. 8 --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
AN ACT to amend the tax law, in relation to increasing the presumed
"cost of the agent" relating to cigarette marketing standards
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subparagraph (B) of paragraph 1 of subdivision (b) of
2 section 483 of the tax law, as amended by chapter 1 of the laws of 1999,
3 is amended to read as follows:
4 (B) In the absence of the filing with the commissioner of satisfactory
5 proof of a lesser cost of doing business of the agent making the sale,
6 the cost of doing business by the agent shall be presumed to be seven-
7 eighths of one percent of the basic cost of cigarettes for sales to
8 wholesale dealers plus [one cent] seven cents per package of ten ciga-
9 rettes, [two] fourteen cents per package of twenty cigarettes and in the
10 case of a package containing more than twenty cigarettes, [two] seven-
11 teen cents and one-half of a cent for each five cigarettes in excess of
12 twenty cigarettes, one and one-half percent of the basic cost of ciga-
13 rettes for sales to chain stores plus [one cent] six cents per package
14 of ten cigarettes, [two] twelve cents per package of twenty cigarettes
15 and in the case of a package containing more than twenty cigarettes,
16 [two] seventeen cents and one-half of a cent for each five cigarettes in
17 excess of twenty cigarettes and three and seven-eighths percent of the
18 basic cost of cigarettes with respect to sales to retail dealers plus
19 [one cent] six cents per package of ten cigarettes, [two] twelve cents
20 per package of twenty cigarettes and in the case of a package containing
21 more than twenty cigarettes, [two] seventeen cents and one-half of a
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09473-02-2
S. 4736--A 2
1 cent for each five cigarettes in excess of twenty cigarettes and the
2 foregoing cents per pack shall be included in the "cost of doing busi-
3 ness by the agent" referred to in paragraphs two and three of this
4 subdivision.
5 § 2. This act shall take effect July 1, 2012; provided, however, that
6 if this act shall not have become a law on or before July 1, 2012, then
7 this act shall take effect immediately and shall be deemed to have been
8 in full force and effect on and after July 1, 2012.
