S 2133 New York Senate · 2025 Regular Session

Relates to excise taxes on premium cigars

Summary

Provides that certain persons shall not be deemed a distributor for certain sales of premium cigars; provides that the tax on premium cigars shall be at the rate of seventy-five percent of the wholesale price or fifty cents, whichever is less, and is intended to be imposed only once upon the sale of any premium cigars; defines "premium cigar".

Issues: ✓ Budget & Taxes

Bill status in committee 1 of 4 stages cleared

Introduction

Jan 2025

Committee Review

Floor Vote

Governor

Introduced Jan 15, 2025 Last action Mar 12, 2026

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What changed between versions

S2133 → S2133A · 3 edits

MINOR

The bill was amended to add a new definition for 'distributor' and to remove a sunset provision that would have ended the law in three years. The new definition clarifies who is subject to tobacco taxes based on sales volume and transaction counts, while the removal of the sunset clause means the tax changes will remain in effect indefinitely unless repealed by future legislation.

Scope change

The bill's scope was expanded by adding a specific definition for 'distributor' to clarify tax liability for importers and manufacturers, and its duration was changed from a temporary three-year period to a permanent measure.

DEFINITION

Added a new definition for 'distributor' in Section 470 to specify that importers or manufacturers are subject to tax returns if their premium cigar sales exceed $100,000 or involve 200+ separate transactions.

TIMELINE

Removed Section 4, which previously stated that the act would expire and be repealed three years after its effective date.

TECHNICAL

Added a severability clause to ensure that if any part of the bill is found unconstitutional, the rest of the law remains valid.

Floor votes

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Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Mar 12, 2026

Upper · Passed

PRINT NUMBER 2133A

upper

Mar 12, 2026

Upper · Passed

AMEND (T) AND RECOMMIT TO BUDGET AND REVENUE

upper

Jan 7, 2026

Committee

REFERRED TO BUDGET AND REVENUE

upper

Jan 15, 2025

Committee

REFERRED TO BUDGET AND REVENUE

upper

1 primary · 15 co-sponsors