S 2133: 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".
The bill aims to amend the tax law to impose a new excise tax on premium cigars. A premium cigar is defined as a cigar that is wrapped in whole leaf tobacco, contains a one hundred percent leaf tobacco binder, and has no filter, tip, or non-tobacco mouthpiece. The tax rate is set at seventy-five percent of the wholesale price or fifty cents, whichever is less. The tax is intended to be imposed only once upon the sale of premium cigars. The bill also clarifies the definition of a distributor, which is a person who imports or manufactures tobacco products, including premium cigars, for sale in the state. However, a person who imports premium cigars for sale to consumers in the state is not considered a distributor unless their gross sales receipts exceed one hundred thousand dollars or they sold premium cigars to consumers in the state in two hundred or more separate transactions. The bil…
| Mar. 12, 2026 | PRINT NUMBER 2133A |
| Mar. 12, 2026 | AMEND (T) AND RECOMMIT TO BUDGET AND REVENUE |
| Jan. 07, 2026 | REFERRED TO BUDGET AND REVENUE |
| Jan. 15, 2025 | REFERRED TO BUDGET AND REVENUE |
STATE OF NEW YORK ________________________________________________________________________ 2133 2025-2026 Regular Sessions IN SENATE January 15, 2025 ___________ Introduced by Sens. RAMOS, ADDABBO, ASHBY, COMRIE, COONEY, FERNANDEZ, GALLIVAN, MARTINEZ, ORTT, PARKER, RIVERA, SEPULVEDA, STEC, WEBER -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue AN ACT to amend the tax law, in relation to excise taxes on premium cigars; and providing for the repeal of such provisions upon expira- tion thereof 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 only once upon the sale of any premium cigars. 22 § 4. This act shall take effect immediately and shall expire and be 23 deemed repealed 3 years after such date. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD05192-01-5