N.Y. Tax Law § 470 — Definitions

§ 470. Definitions. When used in this article the following words\nshall have the meanings herein indicated: 1. "Cigarette." Any roll for\nsmoking made wholly or in part of tobacco or of any other substance,\nirrespective of size or shape and whether or not such tobacco or\nsubstance is flavored, adulterated or mixed with any other ingredient,\nthe wrapper or cover of which is made of paper or any other substance or\nmaterial but is not made in whole or in part of tobacco. "Cigarette"\nshall not include a research tobacco product.\n 2. "Tobacco products." Any cigar, including a little cigar, or\ntobacco, other than cigarettes, intended for consumption by smoking,\nchewing, or as snuff. "Tobacco products" shall not include research\ntobacco products.\n 2-a. "Roll-your-own tobacco." Any tobacco product that, because of its\nappearance, type, packaging or labeling, is suitable for use and likely\nto be offered to, or purchased by, consumers as tobacco for making\ncigarettes.\n 2-b. "Little cigar." Any roll for smoking made wholly or in part of\ntobacco if such product is wrapped in any substance containing tobacco,\nother than natural leaf tobacco wrapper, and weighing not more than four\npounds per thousand or with a cellulose acetate or other integrated\nfilter.\n 3. "Person" includes an individual, copartnership, limited liability\ncompany, society, association, corporation, joint stock company, and any\ncombination of individuals and also an executor, administrator,\nreceiver, trustee or other fiduciary.\n 4. "Sale" means any transfer of title or possession or both, exchange\nor barter, conditional or otherwise, in any manner or by any means\nwhatever or any agreement therefor.\n 5. "Retail sale" or "sale at retail" means a sale to a consumer or to\nany other person for any purpose other than resale.\n 6. "Wholesale price." The price for which a manufacturer or other\nperson sells tobacco products to a distributor, including the federal\nexcise taxes paid by the manufacturer or other person, before the\nallowance of any discount, trade allowance, rebate or other reduction.\n The invoice received by a distributor with respect to its purchase of\na tobacco product shall be presumptive evidence of the wholesale price\nof such tobacco product.\n 7. "Dealer." Any wholesale dealer and retail dealer as hereinafter\ndefined.\n 8. "Wholesale dealer." Any person who (a) sells cigarettes or tobacco\nproducts to retail dealers or other persons for purposes of resale, or\n(b) owns, operates or maintains one or more cigarette or tobacco product\nvending machines in, at or upon premises owned or occupied by any other\nperson, or (c) sells cigarettes or tobacco products to an Indian nation\nor tribe or to a reservation cigarette seller on a qualified\nreservation.\n 9. "Retail dealer." Any person other than a wholesale dealer engaged\nin selling cigarettes or tobacco products. For purposes of section four\nhundred eighty-a of this article and section eleven hundred thirty-four\nof this chapter, such term shall include for each such person engaged in\nselling cigarettes or tobacco products all "persons required to collect\ntax," as defined in subdivision one of section eleven hundred thirty-one\nof this chapter.\n 10. "Package." The individual package, box or other container in or\nfrom which retail sales of cigarettes are normally made or intended to\nbe made.\n 11. "Agent." Any person licensed by the commissioner of taxation and\nfinance to purchase and affix adhesive or meter stamps on packages of\ncigarettes under this article.\n 12. "Distributor." Any person who imports or causes to be imported\ninto this state any tobacco product (in excess of fifty cigars or one\npound of tobacco) for sale, or who manufactures any tobacco product in\nthis state, and any person within or without the state who is authorized\nby the commissioner of taxation and finance to make returns and pay the\ntax on tobacco products sold, shipped or delivered by him to any person\nin the state.\n 13. "Unstamped or unlawfully stamped packages of cigarettes." A\npackage of cigarettes which bears no tax stamp, or which bears a tax\nstamp of another state or taxing jurisdiction is considered to be an\nunstamped package of cigarettes. A package of cigarettes bearing a\ncounterfeit New York state or a counterfeit joint state and New York\ncity tax stamp is an unlawfully stamped package of cigarettes.\n 14. "Indian nation or tribe." One of the following New York state\nIndian nations or tribes: Cayuga Nation, Oneida Nation of New York,\nOnondaga Nation, Poospatuck or Unkechauge Nation, Saint Regis Mohawk\nTribe, Seneca Nation of Indians, Shinnecock Indian Nation, Tonawanda\nBand of Seneca and Tuscarora Nation.\n 15. "Qualified Indian." A person duly enrolled on the tribal rolls of\none of the Indian nations or tribes. In the case of the Cayuga Indian\nNation of New York, such term shall include enrolled members of such\nnation when such enrolled members purchase cigarettes on any Seneca\nreservation.\n 16. "Qualified reservation." (a) Lands held by an Indian nation or\ntribe that is located within the reservation of that nation or tribe in\nthe state;\n (b) Lands within the state over which an Indian nation or tribe\nexercises governmental power and that are either (i) held by the Indian\nnation or tribe subject to restrictions by the United States against\nalienation, or (ii) held in trust by the United States for the benefit\nof such Indian nation or tribe;\n (c) Lands held by the Shinnecock Tribe or the Poospatuck (Unkechauge)\nNation within their respective reservations; or\n (d) Any land that falls within paragraph (a) or (b) of this\nsubdivision, and which may be sold and replaced with other land in\naccordance with an Indian nation's or tribe's land claims settlement\nagreement with the state of New York, shall nevertheless be deemed to be\nsubject to restriction by the United States against alienation.\n 17. "Reservation cigarette seller." A seller of cigarettes which is an\nIndian nation or tribe, one or more members of such tribe, or an entity\nwholly owned by either or both, which sells cigarettes within the\nboundaries of a qualified reservation.\n 18. "Snuff." Any finely cut, ground, or powdered tobacco that is not\nintended to be smoked.\n 19. "Cigar." Any roll of tobacco wrapped in leaf tobacco or in any\nsubstance containing tobacco (other than any roll of tobacco that is a\ncigarette as defined in subdivision one of this section). "Cigar" shall\ninclude, except where expressly excluded, any little cigar.\n 20. "Research tobacco product." A tobacco product or cigarette that is\nlabeled as a research tobacco product, manufactured for use in research\nfor health, scientific, or similar experimental purposes, is exclusively\nused for such purposes by an accredited college, university or hospital,\nor a researcher affiliated with an accredited college, university or\nhospital, and is not offered for sale or sold to consumers for any\npurpose.\n 21. "Affiliated person." Persons are affiliated persons with respect\nto each other where one of such persons has an ownership interest of\nmore than five percent, whether direct or indirect, in the other, or\nwhere an ownership interest of more than five percent, whether direct or\nindirect, is held in each of such persons by another person, or by a\ngroup of other persons that are affiliated persons with respect to each\nother.\n