New York A03326 amends the tax law to classify electronic cigarette cartridges as tobacco products, subjecting them to taxation.
New York A03326 amends the tax law by adding electronic cigarette cartridges to the definition of tobacco products, thereby subjecting them to taxation. The bill also amends the public health law to define "electronic cigarette cartridge" as a replaceable cartridge containing nicotine or other chemicals intended for use in electronic cigarettes. The act will take effect 80 days after it becomes law, with the Department of Taxation and Finance authorized to create necessary rules and regulations beforehand.
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- Critical Issues
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