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NY A09085
Bill
Status
6/21/2012
Primary Sponsor
Jeffrey Dinowitz
Click for details
AI Summary
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Amends the definition of "cigarette" to include any roll made by or with the assistance of a machine at a retail establishment, with that establishment deemed the seller.
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Retail establishments that make roll-your-own machines available must pay cigarette excise tax under Tax Law Section 471 on cigarettes processed at their location.
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Retail establishments must make escrow payments under Public Health Law Section 1399-pp for cigarettes produced at their facilities.
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Department of Taxation and Finance shall issue regulations allowing tax credits if tobacco used in the cigarettes was already subject to tax under Tax Law Section 471-B.
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Effective date: July 1, 2012.
Legislative Description
Provides that a retail establishment with a roll-your-own tobacco machine shall be deemed a tobacco product manufacturer and the resulting product shall be deemed a cigarette for purposes of certain provisions of the tax law, the public health law and the executive law.
Last Action
REFERRED TO RULES
6/21/2012