Bill > S08080

This bill imposes a tax on selected nicotine products, specifically nicotine pouches, which are defined as smokeless pre-portioned pouches containing nicotine but no tobacco that users place between their lip and gum to release nicotine and flavor. The bill amends the New York State tax law to include these products under the existing tobacco products tax framework, with a tax rate of 75% of the wholesale price. The legislation requires distributors and dealers of nicotine pouches to register, maintain records, and pay taxes similar to existing requirements for tobacco products. Key provisions include mandating that distributors and dealers file monthly returns, pay taxes, and maintain invoices for nicotine pouch sales. The bill also establishes penalties for non-compliance, such as fines for possessing untaxed nicotine products or failing to properly register. By expanding the tax law to include nicotine pouches, the bill aims to treat these emerging nicotine products similarly to traditional tobacco products from a regulatory and tax perspective.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S8080