20 CRR-NY 86.3NY-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 86.3
20 CRR-NY 86.3
86.3 Combination sales.
Tax Law, ยง 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.
20 CRR-NY 86.3
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.