Sec. 70.1. General

Tax Law, §§ 471, 471-a, and 482-a

(a) Except as otherwise provided in this Subchapter or the Tax Law, all cigarettes:

(1) possessed in New York State by any person for sale; or

(2) used in New York State by any person, are subject to the cigarette tax imposed pursuant to article 20 of such law. The cigarette tax is imposed at the rate of $4.35 for each 20 cigarettes or fraction thereof. Provided, however, if a package of cigarettes contains more than 20 cigarettes, the rate of tax on those cigarettes in excess of 20 is $1.0875 for each five cigarettes or fraction thereof. Accordingly, a package of 20 cigarettes is subject to a tax of $4.35, while a package of 25 cigarettes is subject to a tax of $5.4375.

(b) The ultimate incidence of, and liability for the tax imposed on cigarettes possessed for sale, though payable by way of a licensed cigarette agent's purchase of stamps, shall be upon the consumer, as is the ultimate incidence of, and liability for the use tax.

(c) The cigarette tax imposed pursuant to article 20 of the Tax Law and this article shall, to the extent possible, be jointly administered with the Cigarette Marketing Standards Act contained in article 20-A of such law and Article 2 of this Subchapter. Provided further, the registration of retail dealers and vending machines shall, to the extent possible, be jointly administered with the sales tax imposed under article 28 of the Tax Law (see Part 73 of this Title).