What's happening
This bill amends state law to tax electronic cigarette cartridges and defines e-cigarettes and their cartridges.
Why it matters
Expands the definition of “tobacco products”. to explicitly include e-cigarette cartridges, meaning these products will now be regulated and taxed similarly to traditional tobacco products—potentially raising their retail cost and affecting consumer behavior.
Formally defines “electronic cigarettes” and “electronic cigarette cartridges”. in state law, providing regulatory clarity and making it easier for state agencies to enforce laws and regulations concerning these products.
May impact public health initiatives and tax revenues. by potentially discouraging e-cigarette use (especially among youth) through higher prices, while also increasing state revenue from taxes on these products.
Requires state agencies to implement new rules and regulations. for taxing and monitoring e-cigarette cartridges, possibly resulting in changes for retailers, wholesalers, and manufacturers in terms of compliance and reporting.
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Who cares
Electronic cigarette cartridge sellers
The bill would classify replaceable cartridges containing nicotine or other chemicals as tobacco products under the tax law, bringing them within tobacco-product taxation.
Electronic cigarette users
The tax classification would cover replaceable cartridges containing nicotine or other chemicals, not just nicotine-containing cartridges.
Department of Taxation and Finance
The bill would direct the department to issue implementation rules by the effective date, 180 days after becoming law.
Headline styles
Tax E-Cigarette Cartridges
Plain English, a few words. Used as the page title.
Sponsors
6 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
3503
2019-2020 Regular Sessions
IN ASSEMBLY
January 29, 2019
Introduced by M. of A. DINOWITZ, GOTTFRIED, JAFFEE, SIMOTAS, 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.
LBD00710-01-9
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.