New York Laws
Article 20 - Tax on Cigarettes and Tobacco Products
471-B - Imposition of Tobacco Products Tax.

(a) Such tax on tobacco products other than snuff and little cigars
shall be at the rate of seventy-five percent of the wholesale price, and
is intended to be imposed only once upon the sale of any tobacco
products other than snuff and little cigars.
(b) 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, and is intended to be imposed only once upon the sale
of any snuff.
(c) Such tax on little cigars shall be at the same rate imposed on
cigarettes under this article and is intended to be imposed only once
upon the sale of any little cigars.
It shall be presumed that all tobacco products within the state are
subject to tax until the contrary is established, and the burden of
proof that any tobacco products are not taxable hereunder shall be upon
the person in possession thereof.
2. The distributor shall be liable for the payment of the tax on
tobacco products which he imports or causes to be imported into the
state, or which he manufactures in the state, and every distributor
authorized by the commissioner of taxation and finance to make returns
and pay the tax on tobacco products sold, shipped or delivered by him to
any person in the state shall be liable for the payment of the tax on
all tobacco products so sold, shipped or delivered.
3. Every dealer shall be liable for the tax on all tobacco products in
his possession at any time, upon which tax has not been paid or assumed
by a distributor appointed by the commissioner of taxation and finance,
and the failure of any dealer to produce and exhibit to the commissioner
of taxation and finance or his authorized representative upon demand, an
invoice by a distributor or licensed wholesale dealer for any tobacco
products in his possession shall be presumptive evidence that the tax
thereon has not been paid, and that such dealer is liable for the tax
thereon unless evidence of such invoice, payment or assumption shall
later be produced.