N.Y. Tax Law § 493: Imposition of tax

§ 493. Imposition of tax. (a) There is hereby imposed a tax on

adult-use cannabis products sold by a distributor to a person who sells

adult-use cannabis products at retail at the rate of nine percent of the

amount charged for the sale or transfer of such adult-use cannabis

products to such retailer; provided that where a person who distributes

adult-use cannabis is licensed under the cannabis law as a microbusiness

or registered organization and such person sells adult-use cannabis

products at retail, such person shall be liable for the tax, such tax

shall accrue at the time of the retail sale, and the amount subject to

the tax imposed by this subdivision shall be seventy-five percent of the

amount charged by such person for the sale or transfer of such products

to a retail customer.

(b) In addition to any other tax imposed by this chapter or other law,

there is hereby imposed a tax of nine percent of the amount charged for

the sale or transfer of adult-use cannabis products to a retail customer

by a person who sells adult-use cannabis products at retail. This tax is

imposed on the person who sells adult-use cannabis at retail and shall

accrue at the time of such sale or transfer.

(c) In addition to the taxes imposed by subdivisions (a) and (b) of

this section, there is hereby imposed a tax on the sale or transfer of

adult-use cannabis products to a retail customer by a person who sells

adult-use cannabis products at retail at the rate of four percent of the

amount charged by such person for such adult-use cannabis product, which

tax shall accrue at the time of such sale or transfer. The tax imposed

by this subdivision is imposed on a person who sells adult-use cannabis

products at retail, and shall be paid to the commissioner in trust for

and on account of a city having a population of a million or more, and

counties (other than counties wholly within such a city), towns,

villages, and cities with a population of less than a million in which a

retail dispensary is located.

(d) The taxes imposed by this section shall not apply to sales of

adult-use cannabis to a person holding a cannabis research license under

section thirty-nine of the cannabis law.