N.Y. Tax Law § 471-B — Imposition of tobacco products tax

§ 471-b. Imposition of tobacco products tax. 1. There is hereby\nimposed and shall be paid a tax on all tobacco products possessed in\nthis state by any person for sale, except that no tax shall be imposed\non tobacco products sold under such circumstances that this state is\nwithout power to impose such tax, or sold to the United States, or sold\nto or by a voluntary unincorporated organization of the armed forces of\nthe United States operating a place for the sale of goods pursuant to\nregulations promulgated by the appropriate executive agency of the\nUnited States, to the extent provided in such regulations and policy\nstatements of such an agency applicable to such sales.\n (a) Such tax on tobacco products other than snuff and little cigars\nshall be at the rate of seventy-five percent of the wholesale price, and\nis intended to be imposed only once upon the sale of any tobacco\nproducts other than snuff and little cigars.\n (b) Such tax on snuff shall be at the rate of two dollars per ounce\nand a proportionate rate on any fractional parts of an ounce, provided\nthat cans or packages of snuff with a net weight of less than one ounce\nshall be taxed at the equivalent rate of cans or packages weighing one\nounce. Such tax shall be computed based on the net weight as listed by\nthe manufacturer, and is intended to be imposed only once upon the sale\nof any snuff.\n (c) The tax on each little cigar shall be at the rate of twenty-six\nand three-quarters cents and is intended to be imposed only once upon\nthe sale of any little cigar.\n It shall be presumed that all tobacco products within the state are\nsubject to tax until the contrary is established, and the burden of\nproof that any tobacco products are not taxable hereunder shall be upon\nthe person in possession thereof.\n 2. The distributor shall be liable for the payment of the tax on\ntobacco products which he imports or causes to be imported into the\nstate, or which he manufactures in the state, and every distributor\nauthorized by the commissioner of taxation and finance to make returns\nand pay the tax on tobacco products sold, shipped or delivered by him to\nany person in the state shall be liable for the payment of the tax on\nall tobacco products so sold, shipped or delivered.\n 3. Every dealer shall be liable for the tax on all tobacco products in\nhis possession at any time, upon which tax has not been paid or assumed\nby a distributor appointed by the commissioner of taxation and finance,\nand the failure of any dealer to produce and exhibit to the commissioner\nof taxation and finance or his authorized representative upon demand, an\ninvoice by a distributor or licensed wholesale dealer for any tobacco\nproducts in his possession shall be presumptive evidence that the tax\nthereon has not been paid, and that such dealer is liable for the tax\nthereon unless evidence of such invoice, payment or assumption shall\nlater be produced.\n