What's happening
This bill adds electronic cigarette cartridges to the definition of taxable tobacco products in New York State.
Why it matters
Expanding the definition of "tobacco products" to include e-cigarette cartridges means these products will face the same taxes as traditional tobacco, potentially raising their retail price and impacting consumer choices.
By explicitly defining "electronic cigarette" and "electronic cigarette cartridge" in state law, the bill closes loopholes that previously allowed these items to be sold without the same regulatory oversight or tax burden as other tobacco products.
Taxing e-cigarette cartridges could influence public health by making vaping less financially attractive, especially to younger users, while also generating additional revenue for the state that could be allocated to health initiatives or tobacco prevention programs.
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Who cares
Headline styles
Tax E-Cigarette Cartridges
Plain English, a few words. Used as the page title.
Sponsors
7 Co-sponsors
4 Multi-sponsors
History
- Referred to ways and means
- Referred to ways and means
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Tax E-Cigarette Cartridges
In Senate Committee · Investigations And Government Operations · Sponsor Gustavo Rivera
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1138
2017-2018 Regular Sessions
IN ASSEMBLY
January 10, 2017
Introduced by M. of A. DINOWITZ, GOTTFRIED, JAFFEE, SIMOTAS, OTIS, ABINANTI, PAULIN, MONTESANO -- Multi-Sponsored by -- M. of A. CRESPO, McDONOUGH, MOSLEY, THIELE -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law and the public health law, in relation to providing for the taxation of electronic cigarette cartridges
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivision 2 of section 470 of the tax law, as amended by section 15 of part D of chapter 134 of the laws of 2010, is amended and two new subdivisions 20 and 21 are added to read as follows:
2. "Tobacco products." Any cigar, including a little cigar, or tobacco, other than cigarettes, intended for consumption by smoking, chewing, vaporizing or as snuff, and shall include e-cigarette cartridges and electronic cigarette cartridges.
20. "Electronic cigarette" or "e-cigarette." A battery-operated device that contains cartridges filled with a combination of nicotine, flavor and/or chemicals that are turned into vapor which is inhaled by the user.
21. "Electronic cigarette cartridge" or "e-cigarette cartridge." A replaceable cartridge that contains nicotine or other chemicals and is intended for use within an electronic cigarette or e-cigarette.
§ 2. Section 1399-aa of the public health law is amended by adding a new subdivision 14 to read as follows:
14. "Electronic cigarette cartridge" or "e-cigarette cartridge" means a replaceable cartridge that contains nicotine or other chemicals and is intended for use within an electronic cigarette or e-cigarette.
§ 3. This act shall take effect on the one hundred eightieth day after it shall have become a law; provided, however, that the department of taxation and finance is authorized and directed to promulgate rules and regulations necessary for the implementation of this act on or before such date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01098-01-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.