New York 2025-2026 Regular Session

New York Assembly Bill A01363

Introduced
1/9/25  
Refer
1/9/25  

Caption

Requires the use of color shifting dyes, unique serial numbers, tamper-evident surface cuts, and stamp/meter impressions that can be read by scanning devices on cigarette tax stamps to prevent counterfeiting.

Summary

This bill amends the Tax Law to require cigarette tax stamps to include anti-counterfeiting features. Specifically, every adhesive or meter stamp issued for cigarette packages would need to use color-shifting dyes visible when tilted, carry a unique nonrepeating serial number, include a tamper-evident surface cut, and be readable by a scanning or similar device. The scanned or encrypted information would have to include the name and address of the agent affixing the stamp, the date it was affixed, the stamp’s value, and the unique serial number. The measure is aimed at strengthening the integrity of cigarette tax stamps and making it harder to counterfeit or reuse them. It would take effect 120 days after becoming law, with immediate authorization for any rules needed to implement the new requirements.

Impact

The bill would amend section 472 of the New York Tax Law by imposing new technical specifications on cigarette tax stamps used by agents and distributors. It would affect the state’s cigarette tax administration, likely requiring the Department of Taxation and Finance to update stamp production, tracking, and enforcement systems, and would place compliance obligations on stamp issuers and the agents who affix stamps to cigarette packages. The practical effect would be to enhance tax collection and enforcement against illicit tobacco trafficking and counterfeit stamp use.

Sentiment

The available context suggests a generally supportive, enforcement-oriented purpose, with the bill framed as a fraud-prevention and revenue-protection measure rather than a controversial policy change. No committee transcript or vote data is provided, so there is no recorded opposition or support to assess beyond the bill’s stated anti-counterfeiting rationale. The overall tone of the proposal is technical and administrative, focused on improving security features for tax stamps.

Contention

No specific points of contention are documented in the provided materials. Potential areas of concern, if raised in future debate, could include the cost of implementing new stamp technology, administrative burden on the tax department and stamp agents, and whether the added requirements would meaningfully reduce counterfeiting. However, the record supplied here does not identify any legislators, agencies, or stakeholders taking opposing positions.

Companion Bills

No companion bills found.

Previously Filed As

NY A01638

Requires the use of color shifting dyes, unique serial numbers, tamper-evident surface cuts, and stamp/meter impressions that can be read by scanning devices on cigarette tax stamps to prevent counterfeiting.

OK HB3983

Cigarettes; cigarette excise taxes; stamps; effective date.

OK HB2742

Revenue and taxation; cigarettes; heated tobacco products; definition; exemption; stamps; effective date.

OK HB2742

Revenue and taxation; cigarettes; heated tobacco products; definition; exemption; stamps; effective date.

NJ A436

Requires vehicle identification number be stamped on catalytic converters of motor vehicles.

IN SB0376

Cigarette tax revenue stamp allowance.

NY S00418

Requires serial numbers to be engraved or stamped on all catalytic converters sold in New York state.

NY S05601

Requires serial numbers to be engraved or stamped on all catalytic converters sold in New York state.

MS HB759

Cigarettes; increase excise tax on.

NH HB290

Increasing the taxes on cigarettes and electronic cigarettes and establishing a committee to study taxes on tobacco and other nicotine products.

Similar Bills

No similar bills found.