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Bill > S04413


NY S04413

NY S04413
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
02/08/2023
In Committee
05/14/2024
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 impose a tax on premium cigars at the rate of 75% of the wholesale price or 50 cents, whichever is less. The bill defines "premium cigar" as a cigar that is wrapped in whole leaf tobacco, contains a 100% leaf tobacco binder, is manually combined, has no filter or tip, and weighs more than six pounds per one thousand units. The tax is intended to be imposed only once upon the sale of any premium cigars. The bill also provides for the repeal of these provisions after three years.

Committee Categories

Budget and Finance

Sponsors (14)

Last Action

REPORTED AND COMMITTED TO FINANCE (on 05/14/2024)

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