What's happening
This bill exempts tobacco products used exclusively for health, scientific, or experimental research from being taxed or regulated as regular tobacco products.
Why it matters
Supports medical and scientific research. by ensuring that tobacco products used solely for research (such as in medical, public health, or scientific studies) are not subject to taxes or regulations aimed at consumer products, potentially making such research easier and less costly.
Prevents misuse of research exemptions. by requiring special markings on these products and strictly defining their use—ensuring they can only be transferred to accredited institutions for legitimate research purposes, not for general sale or public consumption.
Clarifies regulatory boundaries. by explicitly excluding "research tobacco products" from the legal definitions of "cigarette" and "tobacco products," reducing ambiguity for universities, labs, and manufacturers involved in research.
May encourage innovation or public health studies. involving tobacco or nicotine by removing financial and regulatory barriers, potentially leading to advancements in understanding addiction, harm reduction, or medical uses.
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Who cares
Accredited colleges and universities
The bill would exclude specially manufactured tobacco research supplies they hold for transfer to research institutions from the tax law’s definitions of cigarettes and tobacco products.
Tobacco manufacturers
Products made specifically for accredited colleges or universities would qualify for the exclusion only if they meet the bill’s research-purpose and labeling requirements.
Laboratories, hospitals and medical centers
They could receive qualifying products for health, scientific or other research or experimental purposes, with consumer distribution restricted to those purposes.
State tax administrators
They would need to distinguish qualifying research tobacco products from cigarettes and tobacco products covered by the existing tax law definitions.
Headline styles
Define Research Tobacco Products
Plain English, a few words. Used as the page title.
Sponsors
History
- Substituted by S5300
- Advanced to third reading cal.438
- Reported
- 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.
Exclude Research Tobacco Products
Signed by Governor · Sponsor Gustavo Rivera
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
7351
2019-2020 Regular Sessions
IN ASSEMBLY
April 26, 2019
Introduced by M. of A. GOTTFRIED -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to research tobacco products
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivisions 1 and 2 of section 470 of the tax law, subdivision 1 as amended by section 14 and subdivision 2 as amended by section 15 of part D of chapter 134 of the laws of 2010, are amended and a new subdivision 20 is added to read as follows:
1. "Cigarette." Any roll for smoking made wholly or in part of tobacco or of any other substance, irrespective of size or shape and whether or not such tobacco or substance is flavored, adulterated or mixed with any other ingredient, the wrapper or cover of which is made of paper or any other substance or material but is not made in whole or in part of tobacco. "Cigarette" shall not include a research tobacco product.
2. "Tobacco products." Any cigar, including a little cigar, or tobacco, other than cigarettes, intended for consumption by smoking, chewing, or as snuff. "Tobacco products" shall not include research tobacco products.
20. "Research tobacco product." Anything that would otherwise be defined as a tobacco product or cigarette shall not be defined as a tobacco product or cigarette if it is made by a manufacturer specifically for an accredited college or university, to be held by the college or university until sale or transfer to a laboratory, hospital, medical center, institute, college or university, or other institution for health, scientific, or other research or experimental purposes. A research tobacco product shall carry a marking designating it as such and indicating it shall only be used for health, scientific, or other research or experimental purposes and not be offered for sale, sold, or distributed to consumers except as part of the health, scientific, or other research or experimental purpose.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11217-01-9
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.