N.Y. Tax Law § 492 — Definitions

§ 492. Definitions. For purposes of this article, the following\ndefinitions shall apply:\n (a) "Adult-use cannabis product" means cannabis, concentrated\ncannabis, and cannabis-infused products, as reflected on the product\nlabel, whether or not such adult-use cannabis product is for use by a\ncannabis consumer as such a consumer is defined in subdivision six of\nsection three of the cannabis law. For purposes of this article, under\nno circumstances shall adult-use cannabis product include medical\ncannabis or cannabinoid hemp product as defined in section three of the\ncannabis law.\n (b) "Cannabis" means all parts of the a plant of the genus cannabis,\nwhether growing or not; the seeds thereof; the resin extracted from any\npart of the plant; and every compound, manufacture, salt, derivative,\nmixture, or preparation of the plant, its seeds or resin. For purposes\nof this article, cannabis does not include medical cannabis or\ncannabinoid hemp product as defined in section three of the cannabis\nlaw.\n (c) "Cannabis edible product" means a product, containing either\ncannabis or concentrated cannabis and other ingredients, intended for\nuse or consumption through ingestion, including sublingual or oral\nabsorption.\n (d) "Cannabis flower" means the flower of a plant of the genus\ncannabis that has been harvested, dried and cured but has not undergone\nany processing whereby the plant material is transformed into a\nconcentrate, including, but not limited to, concentrated cannabis, or\ninto an edible or topical product containing cannabis or concentrated\ncannabis and other ingredients. Cannabis flower excludes leaves and\nstem.\n (e) "Concentrated cannabis" has the same meaning as the term is\ndefined in section three of the cannabis law.\n (f) "Distributor" has the same meaning as the term is defined in\nsection three of the cannabis law.\n (g) "Illicit cannabis" means and includes any adult-use cannabis\nproduct, including concentrated cannabis and cannabis edible products on\nwhich any tax required to have been paid under this chapter has not been\npaid. Illicit cannabis shall not include any cannabis lawfully possessed\nin accordance with the cannabis law or penal law.\n (h) "Cannabis plant" means cannabis that has not been harvested, or\nundergone processing, drying or curing.\n (i) "Person" means every individual, partnership, limited liability\ncompany, society, association, joint stock company, corporation, estate,\nreceiver, trustee, assignee, referee, and any other person acting in a\nfiduciary or representative capacity, whether appointed by a court or\notherwise, and any combination of the foregoing.\n (j) "Sale" means any transfer of title, possession or both, exchange\nor barter, rental, lease or license to use or consume, conditional, or\notherwise, in any manner or by any means whatsoever for a consideration\nor any agreement therefor.\n (k) "Total THC" has the same meaning as the term defined in section\nthree of the cannabis law.\n (l) "Possession for sale" or "possessed for sale" means possession of\nmore than five pounds of adult-use cannabis products, or one pound of\nconcentrated cannabis products or cannabis edible products, at a\nbusiness or other location used for the storage, distribution or sale of\nsuch cannabis products with the intent that such products be sold at\nretail. Possession shall be presumed to be for sale when the adult-use\ncannabis products are possessed in any place of business used for the\nbuying and selling of such adult-use cannabis products. Possession shall\nnot be presumed to be for sale when the adult-use cannabis products are\npossessed in a residence or other real property, or any personal vehicle\non or about such property, not being used as a business for the buying\nand selling of such adult-use cannabis products.\n