Bill

Bill > A03376


NY A03376

NY A03376
Provides that the tax on premium cigars shall be at the rate of seventy-five percent of the wholesale price or fifty cents, whichever is less, and is intended to be imposed only once upon the sale of any premium cigars; defines "premium cigar"; provides for the repeal of such provisions upon expiration thereof.


summary

Introduced
02/02/2023
In Committee
02/02/2023
Crossed Over
Passed
Dead
12/31/2024

Introduced Session

2023-2024 General Assembly

Bill Summary

AN ACT to amend the tax law, in relation to excise taxes on premium cigars; and providing for the repeal of such provisions upon expiration thereof

AI Summary

This bill amends the New York tax law to establish a specific tax rate for "premium cigars." The tax on premium cigars will be set at the rate of 75% of the wholesale price or 50 cents, whichever is less, and this tax is intended to be imposed only once upon the sale of any premium cigars. The bill also provides a definition of "premium cigar" based on criteria such as being wrapped in whole leaf tobacco, containing a 100% leaf tobacco binder, and weighing more than six pounds per 1,000 units. Additionally, the bill includes a provision for the repeal of these new provisions after 3 years.

Committee Categories

Budget and Finance

Sponsors (16)

Last Action

enacting clause stricken (on 12/01/2023)

bill text


bill summary

Loading...

bill summary

Loading...
Loading...