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NY S02133

Bill

Status

Introduced

1/15/2025

Primary Sponsor

Jessica Ramos

Click for details

Origin

Senate

2025-2026 General Assembly

AI Summary

  • Defines "premium cigar" as a cigar wrapped in whole leaf tobacco, with 100% leaf tobacco binder, manually assembled, hand-capped with no filter or non-tobacco mouthpiece, and weighing more than six pounds per thousand units

  • Caps the excise tax on premium cigars at the lesser of 75% of wholesale price or 50 cents per cigar, compared to the standard 75% wholesale price tax on other tobacco products

  • Excludes premium cigars from the general tobacco products tax category, placing them in a separate tax classification alongside snuff and little cigars

  • The tax changes take effect immediately but automatically expire and are repealed 3 years after enactment

Legislative Description

Provides that certain persons shall not be deemed a distributor for certain sales of premium cigars; provides that the tax on premium cigars shall be at the rate of seventy-five percent of the wholesale price or fifty cents, whichever is less, and is intended to be imposed only once upon the sale of any premium cigars; defines "premium cigar".

Last Action

PRINT NUMBER 2133A

3/12/2026

Committee Referrals

Budget and Revenue1/15/2025

Full Bill Text

No bill text available