A 5284: Provides that certain persons shall not be deemed a distributor for certain sales of premium cigars; 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".
What A 5284 does, verified July 15, 2026
The bill aims to amend the tax law to impose an excise tax on premium cigars. It defines a "premium cigar" as a cigar that is wrapped in whole leaf tobacco, has a 100% leaf tobacco binder, and meets certain manufacturing and weight requirements. The tax will be imposed at a rate of 75% of the wholesale price or $0.50, whichever is less. The bill also clarifies the definition of a "cigar" to include little cigars and premium cigars. Additionally, the bill establishes a severability clause, which ensures that the invalidation of any provision does not affect the remainder of the law. The bill takes effect 90 days after its enactment.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: print number 5284b (2026-03-11)Alert me
Quick answers about A 5284
- What is the current status of A 5284?
- As of July 15, 2026, A 5284 is recorded as "Introduced": it has been introduced and is waiting for its first committee hearing or floor vote. The last recorded action, on March 11, 2026, was "print number 5284b".
- Did A 5284 pass?
- Not yet. A 5284 has been introduced and has not passed either house.
- Who wrote A 5284, and where is it now?
- A 5284 was authored by Asm. Phil Ramos with 6 coauthors. It is filed under TAX, alongside 323 other New York TAX bills this session.
Author and sponsors
Full contact details, staff, and committees with Connect, $16/moUnlockRecent actions6 total · showing 5
| Mar. 11, 2026 | print number 5284b |
| Mar. 11, 2026 | amend (t) and recommit to ways and means |
| Jan. 07, 2026 | referred to ways and means |
| Mar. 03, 2025 | amend (t) and recommit to ways and means |
| Mar. 03, 2025 | print number 5284a |
Latest bill textIntroduced version, February 12, 2025 · 391 words
STATE OF NEW YORK ________________________________________________________________________ 5284 2025-2026 Regular Sessions IN ASSEMBLY February 12, 2025 ___________ Introduced by M. of A. RAMOS -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to excise taxes on premium cigars The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Section 470 of the tax law is amended by adding a new 2 subdivision 22 to read as follows: 3 22. "Premium cigar." A cigar that: 4 (a) is wrapped in whole leaf tobacco; and 5 (b) contains a one hundred percent leaf tobacco binder; and 6 (c) is made by manually combining the wrapper, filler, and binder; and 7 (d) has no filter, tip, or non-tobacco mouthpiece and is capped by 8 hand; and 9 (e) weighs more than six pounds per one thousand units. 10 § 2. Paragraph (a) of subdivision 1 of section 471-b of the tax law, 11 as amended by section 18 of part D of chapter 134 of the laws of 2010, 12 is amended to read as follows: 13 (a) Such tax on tobacco products other than premium cigars, snuff and 14 little cigars shall be at the rate of seventy-five percent of the whole- 15 sale price, and is intended to be imposed only once upon the sale of any 16 tobacco products other than premium cigars, snuff and little cigars. 17 § 3. Subdivision 1 of section 471-b of the tax law is amended by 18 adding a new paragraph (d) to read as follows: 19 (d) Such tax on premium cigars shall be at the rate of seventy-five 20 percent of the wholesale price or fifty cents, whichever is less, and is 21 intended to be imposed at the time of sale or when the distributor: 22 (i) Brings, or causes to be brought, into this state from outside of 23 the state tobacco products for sale. 24 (ii) Ships or transports tobacco products to retailers, to be sold by 25 those retailers or to consumers into this state. 26 § 4. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD05192-03-5
Text of A 5284 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions