NY Tax L § 470 (2021)
2021 New York Laws TAX - Tax Article 20 - Tax on Cigarettes and Tobacco Products 470 - Definitions.

§  470.  Definitions.  When  used  in this article the following words shall have the meanings herein indicated: 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.   2-a. "Roll-your-own tobacco." Any tobacco product that, because of its appearance, type, packaging or labeling, is suitable for use and  likely to  be  offered  to,  or  purchased  by, consumers as tobacco for making cigarettes.   2-b. "Little cigar." Any roll for smoking made wholly or  in  part  of tobacco  if such product is wrapped in any substance containing tobacco, other than natural leaf tobacco wrapper, and weighing not more than four pounds per thousand or with a  cellulose  acetate  or  other  integrated filter.   3.  "Person"  includes an individual, copartnership, limited liability company, society, association, corporation, joint stock company, and any combination  of  individuals  and  also  an   executor,   administrator, receiver, trustee or other fiduciary.   4.  "Sale" means any transfer of title or possession or both, exchange or barter, conditional or otherwise, in  any  manner  or  by  any  means whatever or any agreement therefor.   5.  "Retail sale" or "sale at retail" means a sale to a consumer or to any other person for any purpose other than resale.   6. "Wholesale price." The price for  which  a  manufacturer  or  other person  sells  tobacco  products to a distributor, including the federal excise taxes paid by  the  manufacturer  or  other  person,  before  the allowance of any discount, trade allowance, rebate or other reduction.   The  invoice received by a distributor with respect to its purchase of a tobacco product shall be presumptive evidence of the  wholesale  price of such tobacco product.   7.  "Dealer."  Any  wholesale  dealer and retail dealer as hereinafter defined.   8. "Wholesale dealer." Any person who (a) sells cigarettes or  tobacco products  to  retail dealers or other persons for purposes of resale, or (b) owns, operates or maintains one or more cigarette or tobacco product vending machines in, at or upon premises owned or occupied by any  other person,  or (c) sells cigarettes or tobacco products to an Indian nation or  tribe  or  to  a  reservation  cigarette  seller  on   a   qualified reservation.   9.  "Retail  dealer." Any person other than a wholesale dealer engaged in selling cigarettes or tobacco products. For purposes of section  four hundred  eighty-a of this article and section eleven hundred thirty-four of this chapter, such term shall include for each such person engaged in selling cigarettes or tobacco products all "persons required to  collect tax," as defined in subdivision one of section eleven hundred thirty-one of this chapter.   10.  "Package."  The  individual package, box or other container in or from which retail sales of cigarettes are normally made or  intended  to be made.    11.  "Agent."  Any person licensed by the commissioner of taxation and finance to purchase and affix adhesive or meter stamps  on  packages  of cigarettes under this article.   12.  "Distributor."  Any  person  who imports or causes to be imported into this state any tobacco product (in excess of fifty  cigars  or  one pound  of  tobacco) for sale, or who manufactures any tobacco product in this state, and any person within or without the state who is authorized by the commissioner of taxation and finance to make returns and pay  the tax  on tobacco products sold, shipped or delivered by him to any person in the state.   13. "Unstamped  or  unlawfully  stamped  packages  of  cigarettes."  A package  of  cigarettes  which  bears no tax stamp, or which bears a tax stamp of another state or taxing jurisdiction is  considered  to  be  an unstamped  package  of  cigarettes.  A  package  of cigarettes bearing a counterfeit New York state or a counterfeit joint  state  and  New  York city tax stamp is an unlawfully stamped package of cigarettes.   14.  "Indian  nation  or  tribe."  One of the following New York state Indian nations or tribes: Cayuga Nation,  Oneida  Nation  of  New  York, Onondaga  Nation,  Poospatuck  or  Unkechauge Nation, Saint Regis Mohawk Tribe, Seneca Nation of Indians,  Shinnecock  Indian  Nation,  Tonawanda Band of Seneca and Tuscarora Nation.   15.  "Qualified Indian." A person duly enrolled on the tribal rolls of one of the Indian nations or tribes. In the case of  the  Cayuga  Indian Nation  of  New  York,  such term shall include enrolled members of such nation when such enrolled members  purchase  cigarettes  on  any  Seneca reservation.   16.  "Qualified  reservation."  (a)  Lands held by an Indian nation or tribe that is located within the reservation of that nation or tribe  in the state;  (b)  Lands  within  the  state  over  which  an Indian nation or tribe exercises governmental power and that are either (i) held by the  Indian nation  or  tribe  subject  to restrictions by the United States against alienation, or (ii) held in trust by the United States for  the  benefit of such Indian nation or tribe;  (c)  Lands held by the Shinnecock Tribe or the Poospatuck (Unkechauge) Nation within their respective reservations; or  (d)  Any  land  that  falls  within  paragraph  (a)  or  (b)  of  this subdivision,  and  which  may  be  sold  and replaced with other land in accordance with an Indian nation's or  tribe's  land  claims  settlement agreement with the state of New York, shall nevertheless be deemed to be subject to restriction by the United States against alienation.   17. "Reservation cigarette seller." A seller of cigarettes which is an Indian  nation or tribe, one or more members of such tribe, or an entity wholly owned by either  or  both,  which  sells  cigarettes  within  the boundaries of a qualified reservation.   18.  "Snuff."  Any finely cut, ground, or powdered tobacco that is not intended to be smoked.   19. "Cigar." Any roll of tobacco wrapped in leaf  tobacco  or  in  any substance  containing  tobacco (other than any roll of tobacco that is a cigarette as defined in subdivision one of this section). "Cigar"  shall include, except where expressly excluded, any little cigar.   20. "Research tobacco product." A tobacco product or cigarette that is labeled  as a research tobacco product, 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.    21. "Affiliated person." Persons are affiliated persons  with  respect to  each  other  where  one of such persons has an ownership interest of more than five percent, whether direct or indirect,  in  the  other,  or where an ownership interest of more than five percent, whether direct or indirect,  is  held  in  each of such persons by another person, or by a group of other persons that are affiliated persons with respect to  each other.