N.Y. TAX Law § 471-C

§ 471-c. Use tax on tobacco products. (a) There is hereby imposed and\nshall be paid a tax on all tobacco products used in the state by any\nperson, except that no such tax shall be imposed (1) if the tax provided\nin section four hundred seventy-one-b of this article is paid, or (2) on\nthe use of tobacco products which are exempt from the tax imposed by\nsaid section, or (3) on the use of two hundred fifty cigars or less, or\nfive pounds or less of tobacco other than roll-your-own tobacco, or\nthirty-six ounces or less of roll-your-own tobacco, or seventy-five\nunits or less of alternative nicotine products, brought into the state\non, or in the possession of, any person.\n (i) Such tax on tobacco products other than snuff and little cigars\nshall be at the rate of seventy-five percent of the wholesale price.\n (ii) Such tax on snuff shall be at the rate of two dollars per ounce\nand a proportionate rate on any fractional parts of an ounce, provided\nthat cans or packages of snuff with a net weight of less than one ounce\nshall be taxed at the equivalent rate of cans or packages weighing one\nounce. Such tax shall be computed based on the net weight as listed by\nthe manufacturer.\n (iii) The tax on each little cigar shall be at the rate of twenty-six\nand three-quarters cents and is intended to be imposed only once upon\nthe sale of any little cigar.\n (b) Within twenty-four hours after liability for the tax accrues, each\nsuch person shall file with the commissioner a return in such form as\nthe commissioner may prescribe together with a remittance of the tax\nshown to be due thereon. For purposes of this article, the word "use"\nmeans the exercise of any right or power actual or constructive and\nshall include but is not limited to the receipt, storage or any keeping\nor retention for any length of time, but shall not include possession\nfor sale. All the other provisions of this article, if not inconsistent,\nshall apply to the administration and enforcement of the tax imposed by\nthis section in the same manner as if the language of said provisions\nhad been incorporated in full into this section.\n