New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter I - Franchise and Certain Business Taxes
Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax
Article 2 - Cigarette Marketing Standards
Part 86 - Determination Of Cost
Section 86.3 - Combination sales

Universal Citation: 20 NY Comp Codes Rules and Regs § 86.3
Current through Register Vol. 47, No. 12, March 26, 2025

Tax Law, § 485(b)

In all advertisements, offers for sale or sales involving two or more items, at least one of which is cigarettes, at a combined price, and in all advertisements, offers for sale or sales involving the lawful giving with cigarettes of any gift or concession of any kind whatsoever (whether it be coupons or otherwise), the agent's, CMSA wholesale dealer's or CMSA retail dealer's combined selling price shall not be below the cost of the agent, the cost of the CMSA wholesale dealer or the cost of the CMSA retail dealer, respectively, plus the cost of all of the articles, products, commodities, gifts and concessions included in such transactions. The fact that cigarettes are advertised, offered for sale or sold at a combined selling price shall not relieve an agent or dealer from the provisions of section 75.5 of this Title which require that records and invoices clearly distinguish all cigarette transactions.

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