STATE OF NEW YORK ________________________________________________________________________ 4413--A 2023-2024 Regular Sessions IN SENATE February 8, 2023 ___________ Introduced by Sens. RAMOS, ADDABBO, ASHBY, COMRIE, COONEY, FERNANDEZ, GALLIVAN, MARTINEZ, ORTT, PARKER, RIVERA, SEPULVEDA, STEC -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to excise taxes on premium cigars; and providing for the repeal of such provisions upon expira- tion thereof The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Section 470 of the tax law is amended by adding a new 2 subdivision 22 to read as follows: 3 22. "Premium cigar." A cigar that: 4 (a) is wrapped in whole leaf tobacco; and 5 (b) contains a one hundred percent leaf tobacco binder; and 6 (c) is made by manually combining the wrapper, filler, and binder; and 7 (d) has no filter, tip, or non-tobacco mouthpiece and is capped by 8 hand; and 9 (e) weighs more than six pounds per one thousand units. 10 § 2. Paragraph (a) of subdivision 1 of section 471-b of the tax law, 11 as amended by section 18 of part D of chapter 134 of the laws of 2010, 12 is amended to read as follows: 13 (a) Such tax on tobacco products other than premium cigars, snuff and 14 little cigars shall be at the rate of seventy-five percent of the whole- 15 sale price, and is intended to be imposed only once upon the sale of any 16 tobacco products other than premium cigars, snuff and little cigars. 17 § 3. Subdivision 1 of section 471-b of the tax law is amended by 18 adding a new paragraph (d) to read as follows: 19 (d) Such tax on premium cigars shall be at the rate of seventy-five 20 percent of the wholesale price or fifty cents, whichever is less, and is 21 intended to be imposed only once upon the sale of any premium cigars. 22 § 4. This act shall take effect immediately and shall expire and be 23 deemed repealed 3 years after such date. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD06291-02-3