N.Y. Tax Law § 471-c: Use tax on tobacco products

§ 471-c. Use tax on tobacco products. (a) There is hereby imposed and

shall be paid a tax on all tobacco products used in the state by any

person, except that no such tax shall be imposed (1) if the tax provided

in section four hundred seventy-one-b of this article is paid, or (2) on

the use of tobacco products which are exempt from the tax imposed by

said section, or (3) on the use of two hundred fifty cigars or less, or

five pounds or less of tobacco other than roll-your-own tobacco, or

thirty-six ounces or less of roll-your-own tobacco, or seventy-five

units or less of alternative nicotine products, brought into the state

on, or in the possession of, any person.

(i) Such tax on tobacco products other than snuff and little cigars

shall be at the rate of seventy-five percent of the wholesale price.

(ii) Such tax on snuff shall be at the rate of two dollars per ounce

and a proportionate rate on any fractional parts of an ounce, provided

that cans or packages of snuff with a net weight of less than one ounce

shall be taxed at the equivalent rate of cans or packages weighing one

ounce. Such tax shall be computed based on the net weight as listed by

the manufacturer.

(iii) The tax on each little cigar shall be at the rate of twenty-six

and three-quarters cents and is intended to be imposed only once upon

the sale of any little cigar.

(b) Within twenty-four hours after liability for the tax accrues, each

such person shall file with the commissioner a return in such form as

the commissioner may prescribe together with a remittance of the tax

shown to be due thereon. For purposes of this article, the word "use"

means the exercise of any right or power actual or constructive and

shall include but is not limited to the receipt, storage or any keeping

or retention for any length of time, but shall not include possession

for sale. All the other provisions of this article, if not inconsistent,

shall apply to the administration and enforcement of the tax imposed by

this section in the same manner as if the language of said provisions

had been incorporated in full into this section.