Bill Text: NY A02119 | 2023-2024 | General Assembly | Introduced

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

Spectrum: Slight Partisan Bill (Democrat 3-1)

Status: (Introduced) 2024-01-03 - referred to ways and means [A02119 Detail]

Download: New_York-2023-A02119-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          2119

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    January 23, 2023
                                       ___________

        Introduced  by  M. of A. DINOWITZ, PAULIN -- Multi-Sponsored by -- M. of
          A. McDONOUGH, THIELE -- read once and referred  to  the  Committee  on
          Ways and Means

        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  chapter 728 of the laws of 2019, is amended and two new subdivisions  22
     3  and 23 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.  "Tobacco products" shall not include
     8  research tobacco products.
     9    22. "Electronic cigarette" or "e-cigarette." A battery-operated device
    10  that contains cartridges filled with a combination of  nicotine,  flavor
    11  and/or  chemicals  that  are  turned  into vapor which is inhaled by the
    12  user.
    13    23. "Electronic cigarette cartridge"  or  "e-cigarette  cartridge."  A
    14  replaceable  cartridge  that contains nicotine or other chemicals and is
    15  intended for use within an electronic cigarette or e-cigarette.
    16    § 2. Section 1399-aa of the public health law is amended by  adding  a
    17  new subdivision 19 to read as follows:
    18    19.  "Electronic cigarette cartridge" or "e-cigarette cartridge" means
    19  a replaceable cartridge that contains nicotine or other chemicals and is
    20  intended for use within an electronic cigarette or e-cigarette.
    21    § 3. This act shall take effect on the one hundred eightieth day after
    22  it shall have become a law; provided, however, that  the  department  of
    23  taxation  and finance is authorized and directed to promulgate rules and
    24  regulations necessary for the implementation of this act  on  or  before
    25  such date.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01009-01-3