N.Y. Tax Law § 497: Definitions

§ 497. Definitions. The following terms shall have the following

meanings when used in this article.

(a) "Opioid" shall mean an "opiate" as defined by subdivision

twenty-three of section thirty-three hundred two of the public health

law and any natural, synthetic, or semisynthetic "narcotic drug" as

defined by subdivision twenty-two of such section that has agonist,

partial agonist, or agonist/antagonist morphine-like activities or

effects similar to natural opium alkaloids, and any derivative,

congener, or combination thereof listed in schedules II-V of section

thirty-three hundred six of the public health law. The term "opioid"

shall not mean buprenorphine, methadone, or morphine.

(b) "Unit" shall mean a single finished dosage form of an opioid, such

as a pill, tablet, capsule, suppository, transdermal patch, buccal film,

milliliter of liquid, milligram of topical preparation, or any other

form.

(c) "Strength per unit" shall mean the amount of opioid in a unit, as

measured by weight, volume, concentration or other metric.

(d) "Morphine milligram equivalent conversion factor" shall mean that

reference standard of a particular opioid as it relates in potency to

morphine as determined by the commissioner of health.

(e) "Morphine milligram equivalent" shall mean a unit multiplied by

its strength per unit multiplied by the morphine milligram equivalent

conversion factor.

(f) "Registrant" shall mean: (1) any person, firm, corporation or

association that: (i) is required to be registered with the education

department as a wholesaler, manufacturer, or outsourcing facility

pursuant to section six thousand eight hundred eight or section six

thousand eight hundred eight-b of the education law and (ii) holds and

transfers title to an opioid unit; (2) any person, firm, corporation or

association that: (i) would be required to be registered with the

education department as a wholesaler, manufacturer, or outsourcing

facility pursuant to such section six thousand eight hundred eight-b but

for the exception in subdivision two of such section and (ii) holds and

transfers title to an opioid unit; or (3) any person, firm, corporation

or association that: (i) is required to be registered with the health

department as a manufacturer or distributor of a controlled substance

pursuant to section thirty-three hundred ten of the public health law

and (ii) holds and transfers title to an opioid unit.

(g) "Wholesale acquisition cost" shall mean the manufacturer's list

price for an opioid unit to wholesalers or direct purchasers in the

United States, not including prompt pay or other discounts, rebates or

reductions in price, for the most recent month for which the information

is available, as reported in wholesale price guides or other

publications of drug or biological pricing data.

(h) "Sale" shall mean any transfer of title to an opioid unit for a

consideration where actual or constructive possession of such opioid

unit is transferred by a registrant holding title to such opioid unit to

a purchaser or its designee in this state. A sale shall not include

either the dispensing of an opioid unit pursuant to a prescription to an

ultimate consumer or the transfer of title to an opioid unit from a

manufacturer in this state to a purchaser outside this state when such

opioid unit will be used or consumed outside this state.