20 CRR-NY 86.2NY-CRR
STATE COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK
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
20 CRR-NY 86.2
20 CRR-NY 86.2
86.2 Manufacturer's gratis merchandise and payments.
Tax Law, ยง 485(a)(2)
Any merchandise given gratis or any payment made to an agent, to a CMSA wholesale dealer or to a CMSA retail dealer by a manufacturer of cigarettes for display, advertising, promotional purposes or otherwise, is not a trade discount nor shall they be considered in determining the cost of the agent, the cost of the CMSA wholesale dealer or the cost of the CMSA retail dealer.
20 CRR-NY 86.2
Current through February 28, 2023
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IMPORTANT NOTE REGARDING CONTENT CURRENCY: The "Current through" date indicated immediately above is the date of the most recently produced official NYCRR supplement covering this rule section. For later updates to this section, if any, please: consult editions of the NYS Register published after this date; or contact the NYS Department of State Division of Administrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of NYS Rules.