N.Y. Comp. Codes R. & Regs. tit. 20 § 70.2

Current through Register Vol. 46, No. 25, June 18, 2024

Section 70.2 - Definitions

Tax Law, §§ 470, 471-a and 472(1)

(a)Cigarette shall have the same meaning as is found in section 470(1) of the Tax Law.

(b)Stamp or cigarette stamp means any adhesive stamp, metered stamp, heat transfer stamp or other form of evidence of payment of the cigarette tax as prescribed by the Commissioner of Taxation and Finance.

(c)

(1)Sale means any transfer of title or possession or both, exchange or barter, conditional or otherwise, in any manner or by any means whatever or any agreement therefor. Thus, in addition to cash and credit sales, the giving of cigarettes as samples, prizes or gifts, and the exchanging of cigarettes for any consideration other than money are also considered sales.

(2)Retail sale or sale at retail means a sale to a consumer or to any other person for any purpose other than resale.

(d)Use means the exercise of any right or power, actual or constructive, and includes, but is not limited to, the receipt, storage or any keeping or retention of cigarettes for any length of time. The word use does not include possession for sale.

(e)Package means any individual package, box or other container in or from which retail sales of cigarettes are normally made or intended to be made.

(f)Person includes an individual, copartnership, society, association, corporation, joint-stock company, and any combination of individuals. The word person also includes an executor, administrator, receiver, trustee or other fiduciary.

(g)

(1)Agent or cigarette agent means any person licensed by the Commissioner of Taxation and Finance to purchase stamps and to affix stamps on packages of cigarettes pursuant to article 20 of the Tax Law. Every agent must procure an agent' s license (see Part 71 of this Title).

(2) The term fiscal agent or agent bank means any person designated by the Department of Taxation and Finance to sell cigarette tax stamps, at such places and such times as the department may deem necessary.

(h)

(1)Dealer, for purposes of this Article, means any wholesale dealer or retail dealer of cigarettes.

(2)Wholesale dealer for purposes of this Article means any person who sells cigarettes in New York State to retail dealers or to other persons for purposes of resale. A person who also customarily sells cigarettes to the retail trade is a wholesale dealer even though such person may be required to be registered as a retail dealer. See paragraph (3) of this subdivision for a definition of "retail dealer". Included in this definition are importers, exporters, manufacturers, agents, jobbers, subjobbers, and all others who sell cigarettes in the State to the retail trade. A wholesale dealer is also any person who owns, operates or maintains one or more cigarette vending machines in, at or upon premises located in this State that are owned or occupied by any other person. Every wholesale dealer must procure a wholesale dealer's license (see Part 72 of this Title). In addition, every wholesale dealer who is engaged in the activity of selling cigarettes in New York State at retail is also required to register as a retail dealer. Also, every vending machine owner/operator described in Part 73 of this Title must register each individual vending machine through which the owner/operator sells cigarettes in this State.

(3)Retail dealer for purposes of this article means any person other than a wholesale dealer, who sells cigarettes in New York State. If, however, a wholesale dealer is engaged in the activity of selling cigarettes in New York State a retail, such wholesale dealer is a retail dealer with respect to that activity. A retail dealer is required to register as a retail dealer and to register any individual cigarette vending machines it may own/operate in order to sell cigarettes at retail in this State (see Part 73 of this Title).

(4) The terms wholesale dealer and retail dealer are also defined in article 20 of the Tax Law with respect to the tobacco products tax. The terms wholesale dealer of tobacco products and retail dealer of tobacco products shall be used herein to distinguish such dealers from dealers of cigarettes (see Article 3 of this Subchapter). Moreover, the terms wholesale dealer and retail dealer are also defined in article 20-A of the Tax Law with respect to the Cigarette Marketing Standards Act contained therein. Hereinafter, cigarette marketing standards wholesale dealer and cigarette marketing standards retail dealer or CMSA wholesale dealer and CMSA retail dealer shall denote such dealers (see Article 2 of this Subchapter).

(i)State means the State of New York, including its departments, agencies and instrumentalities.

(j)City means the City of New York, including its departments, agencies and instrumentalities.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 70.2