2023 New York Laws › TAX - Tax › Article 20-C - Tax on Adult-Use Cannabis Products › 492 - Definitions.

§  492.  Definitions.  For  purposes  of  this  article, the following
definitions shall apply:
(a)  "Adult-use  cannabis  product"   means   cannabis,   concentrated
cannabis,  and  cannabis-infused  products,  as reflected on the product
label, whether or not such adult-use cannabis product is for  use  by  a
cannabis  consumer  as  such a consumer is defined in subdivision six of
section three of the cannabis law. For purposes of this  article,  under
no  circumstances  shall  adult-use  cannabis  product  include  medical
cannabis or cannabinoid hemp product as defined in section three of  the
cannabis law.
(b)  "Cannabis"  means all parts of the a plant of the genus cannabis,
whether growing or not; the seeds thereof; the resin extracted from  any
part  of  the  plant; and every compound, manufacture, salt, derivative,
mixture, or preparation of the plant, its seeds or resin.  For  purposes
of   this  article,  cannabis  does  not  include  medical  cannabis  or
cannabinoid hemp product as defined in section  three  of  the  cannabis
law.
(c)  "Cannabis  edible  product"  means  a  product, containing either
cannabis or concentrated cannabis and other  ingredients,  intended  for
use  or  consumption  through  ingestion,  including  sublingual or oral
absorption.
(d) "Cannabis flower" means  the  flower  of  a  plant  of  the  genus
cannabis  that has been harvested, dried and cured but has not undergone
any  processing  whereby  the  plant  material  is  transformed  into  a
concentrate,  including,  but  not limited to, concentrated cannabis, or
into an edible or topical product containing  cannabis  or  concentrated
cannabis  and  other  ingredients.  Cannabis  flower excludes leaves and
stem.
(e) "Concentrated cannabis" has  the  same  meaning  as  the  term  is
defined in section three of the cannabis law.
(f)  "Distributor"  has  the  same  meaning  as the term is defined in
section three of the cannabis law.
(g) "Illicit cannabis"  means  and  includes  any  adult-use  cannabis
product, including concentrated cannabis and cannabis edible products on
which any tax required to have been paid under this chapter has not been
paid. Illicit cannabis shall not include any cannabis lawfully possessed
in accordance with the cannabis law or penal law.
(h)  "Cannabis  plant"  means cannabis that has not been harvested, or
undergone processing, drying or curing.
(i) "Person" means every individual,  partnership,  limited  liability
company, society, association, joint stock company, corporation, estate,
receiver,  trustee,  assignee, referee, and any other person acting in a
fiduciary or representative capacity, whether appointed by  a  court  or
otherwise, and any combination of the foregoing.
(j)  "Sale"  means any transfer of title, possession or both, exchange
or barter, rental, lease or license to use or consume,  conditional,  or
otherwise,  in any manner or by any means whatsoever for a consideration
or any agreement therefor.
(k) "Total THC" has the same meaning as the term  defined  in  section
three of the cannabis law.
(l)  "Possession for sale" or "possessed for sale" means possession of
more than five pounds of adult-use cannabis products, or  one  pound  of
concentrated  cannabis  products  or  cannabis  edible  products,  at  a
business or other location used for the storage, distribution or sale of
such cannabis products with the intent that such  products  be  sold  at
retail.  Possession  shall be presumed to be for sale when the adult-use
cannabis products are possessed in any place of business  used  for  the
buying and selling of such adult-use cannabis products. Possession shall

not  be presumed to be for sale when the adult-use cannabis products are
possessed in a residence or other real property, or any personal vehicle
on or about such property, not being used as a business for  the  buying
and selling of such adult-use cannabis products.