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NY A08594

Bill

Official Source

Status

Introduced

1/27/2014

Primary Sponsor

Jeffrey Dinowitz

Click for details

Origin

Assembly

2013-2014 General Assembly

AI Summary

  • Amends the Tax Law to define "tobacco products" to include electronic cigarette cartridges and e-cigarette cartridges
  • Adds definitions for "electronic cigarette" or "e-cigarette" as a battery-operated device containing nicotine, flavor and/or chemicals that produce inhalable vapor
  • Defines "electronic cigarette cartridge" or "e-cigarette cartridge" as a replaceable cartridge containing nicotine or other chemicals for use in an electronic cigarette
  • Makes corresponding amendments to the Public Health Law by adding the e-cigarette cartridge definition to section 1399-aa
  • Takes effect 180 days after becoming law, with the Department of Taxation and Finance authorized to promulgate implementing rules and regulations

Legislative Description

Provides for the taxation of electronic cigarette cartridges as tobacco products.

Last Action

held for consideration in ways and means

6/17/2014

Committee Referrals

Ways and Means1/27/2014

Full Bill Text

No bill text available