Bill Text: NY S00137 | 2019-2020 | General Assembly | Introduced
Bill Title: Imposes a tax on vapor products at a rate of twenty-five cents per fluid milliliter, or a part thereof, of a vapor product; defines terms.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2020-01-08 - REFERRED TO HEALTH [S00137 Detail]
Download: New_York-2019-S00137-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 137 2019-2020 Regular Sessions IN SENATE (Prefiled) January 9, 2019 ___________ Introduced by Sen. CARLUCCI -- read twice and ordered printed, and when printed to be committed to the Committee on Health AN ACT to amend the public health law and the tax law, in relation to imposing a tax on vapor products The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision 8 of section 1399-n of the public health law, 2 as amended by chapter 13 of the laws of 2003, is amended and a new 3 subdivision 9-a is added to read as follows: 4 8. "Smoking" means the burning of a lighted cigar, cigarette, pipe or 5 any other matter or substance which contains tobacco, the burning of an 6 herbal cigarette or the use of a vapor product. 7 9-a. "Vapor product" means any noncombustible liquid or gel, regard- 8 less of the presence of nicotine therein, that is manufactured into a 9 finished product for use in an electronic cigarette, electronic cigar, 10 electronic cigarillo, electronic pipe, vaping pen, hookah pen or other 11 similar device. "Vapor product" shall not include any product approved 12 by the United States food and drug administration as a drug or medical 13 device. 14 § 2. Subdivision 1 of section 471-b of the tax law is amended by 15 adding a new paragraph (d) to read as follows: 16 (d) The state shall impose a tax on vapor products at a rate of twen- 17 ty-five cents per fluid milliliter, or part thereof, of the vapor prod- 18 uct. All invoices for vapor products issued by distributors and whole- 19 salers shall state the amount of vapor product in milliliters. 20 § 3. This act shall take effect on the one hundred eightieth day after 21 it shall have become a law. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD05336-01-9