N.Y. Tax Law § 492: Definitions

§ 492. Definitions. For purposes of this article, the following

definitions shall apply:

(a) "Adult-use cannabis product" means cannabis, concentrated

cannabis, and cannabis-infused products, as reflected on the product

label, whether or not such adult-use cannabis product is for use by a

cannabis consumer as such a consumer is defined in subdivision six of

section three of the cannabis law. For purposes of this article, under

no circumstances shall adult-use cannabis product include medical

cannabis or cannabinoid hemp product as defined in section three of the

cannabis law.

(b) "Cannabis" means all parts of the a plant of the genus cannabis,

whether growing or not; the seeds thereof; the resin extracted from any

part of the plant; and every compound, manufacture, salt, derivative,

mixture, or preparation of the plant, its seeds or resin. For purposes

of this article, cannabis does not include medical cannabis or

cannabinoid hemp product as defined in section three of the cannabis

law.

(c) "Cannabis edible product" means a product, containing either

cannabis or concentrated cannabis and other ingredients, intended for

use or consumption through ingestion, including sublingual or oral

absorption.

(d) "Cannabis flower" means the flower of a plant of the genus

cannabis that has been harvested, dried and cured but has not undergone

any processing whereby the plant material is transformed into a

concentrate, including, but not limited to, concentrated cannabis, or

into an edible or topical product containing cannabis or concentrated

cannabis and other ingredients. Cannabis flower excludes leaves and

stem.

(e) "Concentrated cannabis" has the same meaning as the term is

defined in section three of the cannabis law.

(f) "Distributor" has the same meaning as the term is defined in

section three of the cannabis law.

(g) "Illicit cannabis" means and includes any adult-use cannabis

product, including concentrated cannabis and cannabis edible products on

which any tax required to have been paid under this chapter has not been

paid. Illicit cannabis shall not include any cannabis lawfully possessed

in accordance with the cannabis law or penal law.

(h) "Cannabis plant" means cannabis that has not been harvested, or

undergone processing, drying or curing.

(i) "Person" means every individual, partnership, limited liability

company, society, association, joint stock company, corporation, estate,

receiver, trustee, assignee, referee, and any other person acting in a

fiduciary or representative capacity, whether appointed by a court or

otherwise, and any combination of the foregoing.

(j) "Sale" means any transfer of title, possession or both, exchange

or barter, rental, lease or license to use or consume, conditional, or

otherwise, in any manner or by any means whatsoever for a consideration

or any agreement therefor.

(k) "Total THC" has the same meaning as the term defined in section

three of the cannabis law.

(l) "Possession for sale" or "possessed for sale" means possession of

more than five pounds of adult-use cannabis products, or one pound of

concentrated cannabis products or cannabis edible products, at a

business or other location used for the storage, distribution or sale of

such cannabis products with the intent that such products be sold at

retail. Possession shall be presumed to be for sale when the adult-use

cannabis products are possessed in any place of business used for the

buying and selling of such adult-use cannabis products. Possession shall

not be presumed to be for sale when the adult-use cannabis products are

possessed in a residence or other real property, or any personal vehicle

on or about such property, not being used as a business for the buying

and selling of such adult-use cannabis products.