Bill > A00657

This bill increases the state excise tax on cigarettes in New York by raising the tax rate from $5.35 to $6.24 per pack of 20 cigarettes. The bill modifies existing tax law to change the per-pack tax rate, with a proportional increase for packages containing more than 20 cigarettes (the rate for additional cigarettes remains at $1.33 and 3/4 cents per five cigarettes). The tax continues to apply to all cigarettes sold in the state, with specific exemptions for sales to qualified Native Americans on their reservations, sales to the U.S. government, and sales by military organizations. The bill maintains the presumption that all cigarettes in the state are taxable unless proven otherwise, and the burden of proof for tax exemption remains on the person possessing the cigarettes. The tax is designed to be imposed on only one sale of the same package of cigarettes, and the legislation takes effect immediately upon passage.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A657