STATE OF NEW YORK
2015-2016 Regular Sessions
January 7, 2015
Introduced by Sens. RIVERA, KRUEGER -- read twice and ordered printed,
and when printed to be committed to the Committee on Investigations
and Government Operations
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
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.