Bill > S01981

This bill increases the state excise tax on cigarettes in New York by modifying the existing tax law. Specifically, the bill changes the tax rate from $5.35 to $6.24 per pack of twenty cigarettes, which represents an increase of 89 cents per pack. For cigarette packages containing more than twenty cigarettes, the tax rate for the additional cigarettes remains at $1.33 and three-quarters cents for each five cigarettes or fraction thereof. The bill maintains existing exemptions for certain sales, such as those to qualified Native Americans on reservations and to the United States military. The tax is designed to be imposed on only one sale of a particular package of cigarettes, and there is a presumption that all cigarettes within the state are taxable unless proven otherwise. The bill will take effect immediately upon passage, increasing the financial burden on cigarette consumers and potentially serving as a deterrent to smoking.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S1981