Bill Text: NY S03045 | 2021-2022 | General Assembly | Introduced

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

Spectrum: Partisan Bill (Democrat 4-0)

Status: (Introduced - Dead) 2022-01-05 - REFERRED TO BUDGET AND REVENUE [S03045 Detail]

Download: New_York-2021-S03045-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          3045

                               2021-2022 Regular Sessions

                    IN SENATE

                                    January 27, 2021
                                       ___________

        Introduced by Sens. RIVERA, HOYLMAN, KAMINSKY, KRUEGER -- read twice and
          ordered  printed, and when printed to be committed to the Committee on
          Budget and Revenue

        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.
                                                                   LBD06722-01-1