New York Laws
Article 20 - Tax on Cigarettes and Tobacco Products
471-C - Use Tax on Tobacco Products.

(i) Such tax on tobacco products other than snuff and little cigars
shall be at the rate of seventy-five percent of the wholesale price.
(ii) 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.
(iii) 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.
(b) Within twenty-four hours after liability for the tax accrues, each
such person shall file with the commissioner a return in such form as
the commissioner may prescribe together with a remittance of the tax
shown to be due thereon. For purposes of this article, the word "use"
means the exercise of any right or power actual or constructive and
shall include but is not limited to the receipt, storage or any keeping
or retention for any length of time, but shall not include possession
for sale. All the other provisions of this article, if not inconsistent,
shall apply to the administration and enforcement of the tax imposed by
this section in the same manner as if the language of said provisions
had been incorporated in full into this section.