What's happening
This bill updates the definition of "research tobacco products" and requires annual reporting by institutions receiving them in New York.
Why it matters
Clarifies the legal status of research tobacco products. By precisely defining what qualifies as a "research tobacco product," the bill ensures these items are not treated as consumer tobacco products for taxation and regulatory purposes. This distinction could protect academic and medical research from unintended legal or fiscal barriers.
Imposes new compliance and reporting requirements. Colleges, universities, and hospitals must now file annual reports detailing all research tobacco products received. This introduces a layer of transparency and accountability, potentially deterring misuse or diversion of such products.
Limits risk of diversion to consumers. By specifying that research tobacco products cannot be sold or offered to consumers under any circumstances, the bill aims to close loopholes that could allow these products to enter the general market, thereby supporting public health goals and regulatory integrity.
Aligns local and state definitions. The bill updates both state law and New York City’s administrative code to use the same, consistent definition of "research tobacco product," reducing confusion and aiding enforcement for institutions and regulators operating at both levels.
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Who cares
Headline styles
Define Research Tobacco Products
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 61–0
- Ordered to third reading cal.25
- Referred to rules
- Referred to rules
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.
Clarify Research Tobacco Rules
In Assembly Committee · Ways And Means · Sponsor Richard Gottfried
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
6946
IN SENATE
January 6, 2020
Introduced by Sen. RIVERA -- read twice and ordered printed, and when printed to be committed to the Committee on Rules
AN ACT to amend the tax law and administrative code of the city of New York, in relation to the definition of a research tobacco product
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivision 20 of section 470 of the tax law, as amended by a chapter of the laws of 2019, amending the tax law relating to research tobacco products, as proposed in legislative bills numbers S.5300 and A.7351, is amended to read as follows:
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] A tobacco product or cigarette that is labeled as a research tobacco product, manufactured for use in research for health, scientific, or [other research or] similar 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], is exclusively used for such purposes by an accredited college, university or hospital, or a researcher affiliated with an accredited college, university or hospital, and is not offered for sale[,] or sold[, or distributed] to consumers [except as part of the health, scientific, or other research or experimental] for any purpose.
§ 2. Section 474 of the tax law is amended by adding a new subdivision 5 to read as follows:
5. Every accredited college, university or hospital that receives research tobacco products as defined in subdivision twenty of section four hundred seventy of this article shall, in good faith, file an annual information return on or before the last day of January reporting all research tobacco products received by such college, university or hospi-
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11217-02-0
S. 6946 2
tal or its affiliated researcher within the preceding calendar year. Such return shall be in the form and shall include such information as the commissioner prescribes by regulation. Any person required to file an information return by this subdivision who willfully fails to timely file such return or willfully fails to provide any material information required to be reported on such return may be subject to a penalty of up to one thousand dollars.
§ 3. Subdivisions 1 and 19 of section 11-1301 of the administrative code of the city of New York, subdivision 1 as amended and subdivision 19 as added by local law number 145 of the city of New York for the year 2017, are amended and a new subdivision 21 is added to read as follows:
1. "Cigarette." Any roll for smoking made wholly or in part of tobacco or 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.
19. "Tobacco product." Any product which contains tobacco that is intended for human consumption, including any component, part, or accessory of such product. Tobacco product shall include, but not be limited to, any cigar, little cigar, chewing tobacco, pipe tobacco, roll-yourown tobacco, snus, bidi, snuff, shisha, or dissolvable tobacco product. Tobacco product shall not include cigarettes or any product that has been approved by the United States food and drug administration for sale as a tobacco use cessation product or for other medical purposes and that is being marketed and sold solely for such purposes. "Tobacco products" shall not include research tobacco products.
21. "Research tobacco product." A tobacco product or cigarette that is labeled as a research tobacco product, is manufactured for use in research for health, scientific, or similar experimental purposes, is exclusively used for such purposes by an accredited college, university or hospital, or a researcher affiliated with an accredited college, university or hospital, and is not offered for sale or sold to consumers for any purpose.
§ 4. This act shall take effect on the same date and in the same manner as a chapter of the laws of 2019 amending the tax law relating to research tobacco products, as proposed in legislative bills numbers S.5300 and A.7351, takes effect.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the tax law and administrative code of the city of New York, in relation to the definition of a research tobacco product
Purpose
This is a chapter amendment that makes changes to provisions of L.2019, c.728.
Summary of provisions
This legislation amends the underlying chapter by making technical changes to the definition of research tobacco products, includes a reporting requirement on institutions that bring research tobacco products into the state and clarifies that research tobacco products are also not taxable under the New York City cigarette tax.
Justification
Pursuant to approval memo 75 of 2019, the Executive expressed concerns about the possibility of fraud and of these non-taxed products being distributed to consumers, so language creating a reporting requirement was included. In addition, some technical changes to the way research tobacco products are define were made. This legislation is a negotiated change to the underlying chapter that addresses those concerns.
Legislative history
Chapter amendment to Chapter 728 of the Laws of 2019.
Fiscal implications
None
Effective date
This act shall take effect on the same date and in the same manner as a chapter of the laws of 2019 amending the tax law relating to research tobacco products, as proposed in legislative bills numbers S.5300 and A.7351, takes effect.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.