Bill Text: NY A03503 | 2019-2020 | General Assembly | Introduced


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

Spectrum: Moderate Partisan Bill (Democrat 9-2)

Status: (Introduced) 2019-01-29 - referred to ways and means [A03503 Detail]

Download: New_York-2019-A03503-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          3503
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    January 29, 2019
                                       ___________
        Introduced  by  M. of A. DINOWITZ, GOTTFRIED, JAFFEE, SIMOTAS, ABINANTI,
          PAULIN, MONTESANO -- Multi-Sponsored by -- M. of A. CRESPO, McDONOUGH,
          MOSLEY, 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  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
    11  user.
    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.
                                                                   LBD00710-01-9
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