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 87 - Exceptions
Section 87.1 - Sales exceptions
Current through Register Vol. 46, No. 12, March 20, 2024
Tax Law, §§ 484(d), 486(a)
(a) The provisions of article 20-A of the Tax Law and the provisions herein shall not be applicable to any sale as to which the tax imposed by section 471 of such law is not applicable, nor to a sale of cigarettes to the New York State Department of Correctional Services for sale to or use by inmates in institutions under the jurisdiction of such department.
(b) Additionally, the provisions of article 20-A of the Tax Law and the provisions herein shall not apply to any sale made as an isolated transaction which is not in the usual course of business, nor where cigarettes are advertised, offered for sale or sold by any fiduciary or other officer acting under the order or direction of any court.
