Bill

Bill > A08912


NY A08912

NY A08912
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
01/26/2024
In Committee
01/26/2024
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 a 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 6 pounds per 1,000 units. The bill also specifies that the tax on premium cigars is intended to be imposed only once upon the sale of any premium cigars, and it provides for the repeal of these provisions after 3 years.

Committee Categories

Budget and Finance

Sponsors (11)

Last Action

referred to ways and means (on 01/26/2024)

bill text


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