Provides that the tax on cigars and 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 cigars or premium cigars; makes related provisions.
Provides that the tax on cigars and 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 cigars or premium cigars; makes related provisions.
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.
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.
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.
Excludes cigarettes on hand prior to September 1, 2023 from the tax increase where a cigarette tax stamp has been affixed as of the close of business on August 31, 2023.
Excludes cigarettes on hand prior to September 1, 2023 from the tax increase where a cigarette tax stamp has been affixed as of the close of business on August 31, 2023.
Provides that every package containing an electronic cigarette and the electronic cigarette itself, as defined in subdivision thirteen of section thirteen hundred ninety-nine-aa of the public health law, sold, offered for sale or otherwise distributed without charge within this state, shall be designed by the department of health and such package containing an electronic cigarette and the electronic cigarette itself shall include printed thereon or attached thereto a health warning and disclaimer label designed by the department of health.
Enacts the tobacco product waste reduction act prohibiting the sale or offering for sale of cigarettes utilizing single-use filters and single-use electronic cigarettes.