2023 New York Laws › TAX - Tax › Article 20 - Tax on Cigarettes and Tobacco Products › 471-B - Imposition of Tobacco Products Tax.

§  471-b.  Imposition  of  tobacco  products  tax.  1. There is hereby
imposed and shall be paid a tax on all  tobacco  products  possessed  in
this  state  by any person for sale, except that no tax shall be imposed
on tobacco products sold under such circumstances  that  this  state  is
without  power to impose such tax, or sold to the United States, or sold
to or by a voluntary unincorporated organization of the armed forces  of
the  United  States  operating a place for the sale of goods pursuant to
regulations promulgated by  the  appropriate  executive  agency  of  the
United  States,  to  the  extent provided in such regulations and policy
statements of such an agency applicable to such sales.
(a) Such tax on tobacco products other than snuff  and  little  cigars
shall be at the rate of seventy-five percent of the wholesale price, and
is  intended  to  be  imposed  only  once  upon  the sale of any tobacco
products other than snuff and little cigars.
(b) Such tax on snuff shall be at the rate of two  dollars  per  ounce
and  a  proportionate rate on any fractional parts of an ounce, provided
that cans or packages of snuff with a net weight of less than one  ounce
shall  be  taxed at the equivalent rate of cans or packages weighing one
ounce. Such tax shall be computed based on the net weight as  listed  by
the  manufacturer, and is intended to be imposed only once upon the sale
of any snuff.
* (c) Such tax on little cigars shall be at the same rate  imposed  on
cigarettes  under  this  article and is intended to be imposed only once
upon the sale of any little cigars.
* NB Effective until August 1, 2024
* (c) The tax on each little cigar shall be at the rate of  twenty-six
and  three-quarters  cents  and is intended to be imposed only once upon
the sale of any little cigar.
* NB Effective August 1, 2024
It shall be presumed that all tobacco products within  the  state  are
subject  to  tax  until  the  contrary is established, and the burden of
proof that any tobacco products are not taxable hereunder shall be  upon
the person in possession thereof.
2.  The  distributor  shall  be  liable  for the payment of the tax on
tobacco products which he imports or causes  to  be  imported  into  the
state,  or  which  he  manufactures  in the state, and every distributor
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 shall be liable for the payment of the tax on
all tobacco products so sold, shipped or delivered.
3. Every dealer shall be liable for the tax on all tobacco products in
his possession at any time, upon which tax has not been paid or  assumed
by  a distributor appointed by the commissioner of taxation and finance,
and the failure of any dealer to produce and exhibit to the commissioner
of taxation and finance or his authorized representative upon demand, an
invoice by a distributor or licensed wholesale dealer  for  any  tobacco
products  in  his  possession shall be presumptive evidence that the tax
thereon has not been paid, and that such dealer is liable  for  the  tax
thereon  unless  evidence  of  such invoice, payment or assumption shall
later be produced.