ÿWPCí Z`Ž40µXv˜Âwý§[ «;Ë|pÊ0üxÄH^ÌÄRïÈ°šõ—ÿï]¡ —â7ÈÂ%o1ÞI3¨ Pçôȸk¡øÄìln¢"1ÙÐX´©˜#Õ>Yr_[ìªÁ:Á„ý¼I¬'À°V«ßGf[èÁº-ø@ëâ+›€Ùï¯ _nÛ/w$ÁÉ-*';|`çò4‚ÉTò•€5¥‰ØŽP’ ºX:AŽ–èî4iŠ„oAöREÓãd¼jÎD©#ÉÄUN %Û 0:á^ w'4+?N mPbgU(o 0V—˜\\ALBPRINTB9\CO910011,,,,,,,,0(ÖÃ9 Z‹6Times New Roman RegularX(üœ$¡¡ÔUSUS.,ÔЂ-0— g_/d-š0Backup3|xÿU‹ÿÀÀÀ- ù-%ä2¼A`‹Helv(.3½Þ$¦¦Ý ƒüœ!ÝÔUSUS.,ÔÝ  ÝÝ ƒüœ!ÝÔUSUS.,ÔÝ  ÝÔ_ÔÑTRXì3Ø'LetterXà3Ø' Letter3Ø'LetterXàÿ3Ø'LetterTÑÒX°ÒÒX°ÒÓÓÓ  ÓÑ€ ÑÑ8€âàXXdìdÈ8ÑÑ  ÑÑ  ÑSTATE€OF€NEW€YORKÐ ° ÐÓ¿Óà@â â ìàDEPARTMENT€OF€TAXATION€AND€FINANCEˆÐ ˆØ Ðà@‡ ‡ ìàCOMMISSIONER€OF€TAXATION€AND€FINANCEˆÐ `° Ðà@"ìàALBANY,€NEW€YORKˆÐ 8 ˆ ÐÓ  Óà ° àPursuant€to€the€authority€contained€in€subdivision€First€of€section€171,€€and€sections€475€(not€subdivided),Ð  ` Ð482„a,€and€488€of€the€Tax€Law,€the€Commissioner€of€Taxation€and€Finance,€hereby€makes€and€adopts€the€followingÐ è 8  Ðamendments€to€the€Cigarette€Tax€Regulations€and€the€Cigarette€Marketing€Standards€Regulations,€as€published€inÐ À  ÐArticle€1€and€Article€2,€respectively,€of€Ô_ÔSubchapterÔ_Ô€I€of€Chapter€I€of€Title€20€of€the€Official€Compilation€of€Codes,Ð ˜è  ÐRules€and€Regulations€of€the€State€of€New€York.Ð pÀ Ðà ° àSection€1.€Paragraphs€(2)€and€(3)€of€subdivision€(h)€of€section€70.2€of€Article€1€of€such€regulations€isÐ H˜ Ðamended€to€read€as€follows:Ð  p Ðà ° à(2)€"Wholesale€dealer"€for€purposes€of€this€article€means€any€person€who€sells€cigarettes€in€New€York€StateÐ øH Ðto€retail€dealers€or€to€other€persons€for€purposes€of€resale.€€A€person€who€òòalsoóó€customarily€sells€cigarettes€to€theÐ Ð  Ðretail€trade€is€a€wholesale€dealer€even€though€such€person€[also€sells€cigarettes€at€retail.]€òòmay€be€required€to€beÐ ¨ø Ðregistered€as€a€retail€dealer.€€See€section€70.2(h)(3)€of€this€Part€for€a€definition€of€ð ðretail€dealer.ððóó€€Included€in€thisÐ €Ð Ðdefinition€are€importers,€exporters,€manufacturers,€agents,€jobbers,€Ô_ÔsubjobbersÔ_Ô,€and€all€others€who€sell€cigarettes€inÐ X ¨ Ðthe€State€to€the€retail€trade.€€A€wholesale€dealer€is€also€any€person€who€owns,€operates€or€maintains€one€or€moreÐ 0"€  Ðcigarette€vending€machines€in,€at€or€upon€premises€located€in€this€State€that€are€owned€or€occupied€by€any€otherÐ $X" Ðperson.€€Every€wholesale€dealer€must€procure€a€wholesale€dealer's€license€(see€Part€72€of€this€Title).€€In€addition,Ð à%0!$ Ðòòevery€wholesale€dealer€who€is€engaged€in€the€activity€of€selling€cigarettes€in€New€York€State€at€retail€is€also€requiredÐ ¸'#& Ðto€register€as€a€retail€dealer.€€Also,óó€every€vending€machine€owner/operator€described€in€Part€73€of€this€Title€mustÐ )à$( Ðâ âregister€each€individual€vending€machine€through€which€the€owner/operator€sells€cigarettes€in€this€State.Ð h+¸&* Ðà ° à(3)€"Retail€dealer"€for€purposes€of€this€article€means€any€person€other€than€a€wholesale€dealer,€who€sellsÐ d Ðâ âcigarettes€in€New€York€Stateòòóó.€òòóó€òòIf,€however,€a€wholesale€dealer€is€engaged€in€the€activity€of€selling€cigarettes€in€NewÐ <Ø ÐYork€State€at€retail,€such€wholesale€dealer€is€a€retail€dealer€with€respect€to€that€activity.óó€€A€retail€dealer€is€requiredÐ  ° Ðto€register€as€a€retail€dealer€and€to€register€any€individual€cigarette€vending€machines€it€may€own/operate€in€orderÐ ì ˆ Ðto€sell€cigarettes€at€retail€in€this€State€(see€Part€73€of€this€Title.)Ð Ä ` Ðà ° àSection€2.€€Paragraph€(2)€of€subdivision€(b)€of€section€72.1€of€Article€1€of€such€regulations€is€amended€toÐ œ8  Ðread€as€follows:Ð t  Ðà ° à(2)€The€department€will€review€the€information€submitted€by€the€applicant€and€may€for€cause€refuse€toÐ Lè  Ðlicense€such€applicant€in€accordance€with€section€72.2€of€this€Part.€€Upon€approval€of€an€application€for€a€licenseÐ $À Ðas€a€wholesale€dealer,€the€department€will€issue,€for€prominent€public€display,€an€individual€certificate€of€licenseÐ ü˜ Ðfor€each€of€a€wholesale€dealer's€places€of€business€òòfor€such€wholesale€tradeóó,€[including€any€retail€places€of€business,Ð Ôp Ðcarts,€stands,€trucks€or€other€merchandising€devices]€other€than€individual€vending€machines,€from€which€theÐ ¬H Ðwholesale€dealer€will€be€authorized€to€sell€cigarettes.€€Each€certificate€shall€bear€the€address€of€the€appropriate€placeÐ „  Ðof€business,€if€applicable,€and€a€common€wholesale€dealer€identification€number.€€Each€certificate€shall€also€indicateÐ \ø Ðwhether€or€not€the€licensee€qualifies€as€a€cigarette€marketing€standards€wholesale€dealer€as€defined€in€article€20-AÐ 4 Ð Ðof€the€Tax€Law.€€Failure€to€display€such€certificate(s)€will€constitute€a€violation€of€article€20€of€the€Tax€Law.€€SeeÐ  "¨ ÐPart€73€of€this€Title€for€òòretail€dealers€andóó€vending€machine€registrations€and€section€75.2€of€this€Title€for€vendingÐ ä#€  Ðmachine€identification.Ð ¼%X" Ðà ° àSection€3.€€Paragraph€(3)€of€subdivision€(e)€of€section€72.1€of€Article€1€of€such€regulations€is€amended€toÐ ”'0!$ Ðread€as€follows:Ð l)#& Ðà ° à(3)€Where€a€wholesale€dealer€of€cigarettes€is€òòalso€a€retail€dealer€of€cigarettes€oróó€a€cigarette€vending€machineÐ D+à$( Ðowner/operator,€such€wholesale€dealer€must€also€comply€with€the€registration€provisions€of€Part€73€of€this€Title.Ð -¸&* Ðà ° àSection€4.€€ò òó óSubdivisions€(a)€and€(b)€of€section€73.2€of€Article€1€of€such€regulations€is€amended€to€read€asÐ d Ðfollows:Ð <Ø Ðà ° à(a)€In€addition€to€any€other€penalty€imposed€by€the€Tax€Law,€any€retail€dealer€who€violates€the€provisionsÐ  ° Ðof€section€480„a€of€the€Tax€Law€or€of€this€Part€shall,€after€due€notice€and€an€opportunity€for€a€hearing,€for€a€firstÐ ì ˆ Ðviolation€be€liable€for€a€civil€fine€not€òòless€than€$500€but€notóó€to€exceed€$[200]€òò2,000óó,€and€for€a€second€or€subsequentÐ Ä ` Ðviolation€within€three€years€following€a€prior€finding€of€a€violation,€be€liable€for€a€civil€fine€not€€òòless€than€$1,000Ð œ8  Ðbut€notóó€to€exceed€$[500]€òò3,500óó.Ð t  Ðà ° à(b)€In€addition€to€any€other€penalty€imposed€by€the€Tax€Law,€any€person€who€owns€or€operates€one€or€moreÐ Lè  Ðvending€machines€through€which€cigarettes€or€tobacco€products€are€sold€in€this€State€and€who€violates€the€provisionsÐ $À Ðof€section€480„a€of€the€Tax€Law€or€of€this€Part€shall,€after€due€notice€and€an€opportunity€for€a€hearing,€for€a€firstÐ ü˜ Ðviolation€be€liable€for€a€civil€fine€not€òòless€than€$75€but€notóó€to€exceed€$[100]€òò200óó,€and€for€a€second€or€subsequentÐ Ôp Ðviolation€within€three€years€following€a€prior€finding€of€a€violation,€be€liable€for€a€civil€fine€not€€òòless€than€$200€butÐ ¬H Ðnotóó€to€exceed€$[300]€òò600óó.Ð „  Ðà ° àSection€5.€€Section€74.4€of€Article€1€of€such€regulations€is€amended€to€read€as€follows:Ð \ø Ðà ° àForbidden€sales€of€cigarettes€(Tax€Law,€sections€473,€475,€and€481(1))€€(a)€No€licensed€cigarette€agent€shallÐ 4 Ð Ðsell€cigarettes€in€New€York€State€unless€proper€cigarette€stamps€have€been€affixed€to€individual€packages€thereofÐ  "¨ Ðand€cancelled,€or€unless€such€cigarettes€are€exempt€from€tax€as€provided€for€in€this€Title.€€No€agent€may€sellÐ ä#€  Ðcigarettes€to€an€unlicensed€wholesale€dealer,€or€to€a€wholesale€dealer€whose€license€has€been€cancelled€or€suspendedÐ ¼%X" Ðpursuant€to€section€72.3€of€this€Title.€€Further,€no€agent€may€sell€cigarettes€to€a€retail€dealer€who€[has€been€forbiddenÐ ”'0!$ Ðto€sell€cigarettes€pursuant€to€this€section]€òòis€not€registered€pursuant€to€Part€73€of€this€Title€or€whose€registration€hasÐ l)#& Ðâ âbeen€suspended€or€revoked€pursuant€to€section€480„a€of€the€Tax€Lawóó.à È àÐ D+à$( Ðà ° à(b)€A€wholesale€dealer€may€not€sell€cigarettes€in€New€York€State€unless€proper€cigarette€tax€stamps€haveÐ d Ðâ âbeen€affixed€to€individual€packages€thereof€and€cancelled,€or€unless€such€cigarettes€are€exempt€from€tax€as€providedÐ <Ø Ðfor€in€this€Title.€€No€wholesale€dealer€may€sell€cigarettes€for€purposes€of€resale€or€from€vending€machines€in,€at€orÐ  ° Ðupon€premises€owned€or€occupied€by€another€person,€unless€such€dealer€has€been€licensed€pursuant€to€Part€72€ofÐ ì ˆ Ðthis€Title.€€No€wholesale€dealer€may€sell€cigarettes€for€such€purposes€to€an€unlicensed€wholesale€dealer€or€to€aÐ Ä ` Ðwholesale€dealer€whose€license€has€been€cancelled€or€suspended.€€No€wholesale€dealer€may€sell€cigarettes€throughÐ œ8  Ðvending€machines€unless€such€machines€are€registered€pursuant€to€Part€73€of€this€Title.€€A€wholesale€dealer€mayÐ t  Ðnot€sell€cigarettes€to€a€retail€dealer€who€[has€been€forbidden€to€sell€cigarettes€as€provided€herein]€òòis€not€registeredÐ Lè  Ðpursuant€to€Part€73€of€this€Title€or€whose€registration€has€been€suspended€or€revoked€pursuant€to€section€480„a€ofÐ $À Ðthe€Tax€Lawóó.Ð ü˜ Ðà ° àÔ_Ô(cÔ_Ô)€No€retail€dealer€may€sell€cigarettes€in€New€York€State€unless€proper€cigarette€tax€stamps€have€beenÐ Ôp Ðaffixed€to€individual€packages€thereof€and€cancelled,€or€unless€such€cigarettes€are€exempt€from€tax€as€provided€forÐ ¬H Ðin€this€Title.€€No€retail€dealer€òòor€wholesale€dealeróó€may€sell€cigarettes€at€retail€in€the€State€unless€registered€or€unlessÐ „  Ðsold€through€registered€vending€machines€pursuant€to€Part€73€of€this€Title.€€Additionally,€the€Department€ofÐ \ø ÐTaxation€and€Finance€may€for€cause€forbid€a€retail€dealer€to€continue€selling€cigarettes€after€an€opportunity€for€aÐ 4 Ð Ðhearing€has€been€afforded€the€dealer.€€A€violation€of€any€provision€of€article€20€of€the€Tax€Law€or€any€regulationÐ  "¨ Ðpursuant€thereto€shall€be€cause€to€forbid€such€retail€dealer€from€continuing€to€sell€cigarettes.€€The€provisions€ofÐ ä#€  Ðsection€71.7€of€this€Title€shall€apply€to€the€provisions€of€this€subdivision,€to€the€extent€that€such€provisions€can€beÐ ¼%X" Ðmade€applicable,€as€if€the€language€had€been€incorporated€into€this€subdivision€and€had€referred€to€a€notice€regardingÐ ”'0!$ Ðthe€proposed€prohibition€of€retail€sales€of€cigarettes.Ð l)#& Ðà ° à(d)€The€Department€of€Taxation€and€Finance€shall€make€available€for€all€cigarette€agents€and€wholesaleÐ D+à$( Ðdealers€current€listings€of€the€names€and€addresses€of€every€duly€licensed€cigarette€agent€and€duly€licensed€wholesaleÐ -¸&* Ðdealer.€€Additionally,€the€department€shall€make€available€for€such€licensees,€current€listings€of€all€retail€dealersÐ d Ð[who€have€been€forbidden€to€sell€cigarettes€in€New€York€State]€òòwhose€registration€has€been€suspended€or€revokedÐ <Ø Ðpursuant€to€section€480„a€of€the€Tax€Lawóó.Ð  ° Ðà ° àSection€6.€€Section€78.4€of€Article€1€of€such€regulations€is€amended€to€read€as€follows:Ð ì ˆ Ðà ° à(a)€In€addition€to€any€other€penalty€imposed€by€òòthe€Tax€Lawóó€[this€Part],€any€person€who€has€in€its€possessionÐ Ä ` Ðor€control,€Ô_ÔunstampedÔ_Ô€or€unlawfully€stamped€packages€of€cigarettes€is€subject€to€a€penalty€of€not€more€thanÐ œ8  Ð$[100.00]€òò150óó€for€each€200€such€cigarettes€or€fraction€thereof€in€excess€of€[2,000]€òò1,000óó€cigarettes.€€The€DepartmentÐ t  Ðof€Taxation€and€Finance€may,€in€its€discretion,€remit€all€or€any€part€of€the€penalty€imposed.Ð Lè  Ðà ° àòò(b)€In€addition€to€any€other€penalty€imposed€by€the€Tax€Law,€but€in€lieu€of€the€penalties€imposed€byÐ $À Ðsubsection€(a)€of€this€section:€Ð ü˜ Ðà ° à(1)€any€person€who€knowingly€has€in€its€possession€or€knowingly€has€under€its€control,€Ô_ÔunstampedÔ_Ô€orÐ Ôp Ðunlawfully€stamped€packages€of€cigarettes€is€subject€to€a€penalty€of€not€less€than€$30€but€not€more€than€$200€€forÐ ¬H Ðeach€200€such€cigarettes€or€fraction€thereof€in€excess€of€1,000€cigarettes€but€less€than€or€equal€to€5,000€cigarettes;Ð „  Ðà ° à(2)€any€person€who€knowingly€has€in€its€possession€or€knowingly€has€under€its€control,€Ô_ÔunstampedÔ_Ô€orÐ \ø Ðunlawfully€stamped€packages€of€cigarettes€is€subject€to€a€penalty€of€not€less€than€$75€but€not€more€than€$200€€forÐ 4 Ð Ðeach€200€such€cigarettes€or€fraction€thereof€in€excess€of€5,000€cigarettes€but€less€than€or€equal€to€20,000€cigarettes;Ð  "¨ ÐandÐ ä#€  Ðà ° à(3)€any€person€who€knowingly€has€in€its€possession€or€knowingly€has€under€its€control,€Ô_ÔunstampedÔ_Ô€orÐ ¼%X" Ðunlawfully€stamped€packages€of€cigarettes€is€subject€to€a€penalty€of€not€less€than€$100€but€not€more€than€$200€€forÐ ”'0!$ Ðâ âeach€200€such€cigarettes€or€fraction€thereof€in€excess€of€20,000€cigarettes.Ð l)#& Ðà ° àÔ_Ô(cÔ_Ô)óó€[(b)]€The€penalty€imposed€pursuant€to€this€section€shall€be€determined,€assessed,€collected€and€paid€inÐ d Ðthe€same€manner€as€the€taxes€imposed€by€article€20€of€the€Tax€Law.€€Provided€however,€such€penalty€shall€not€beÐ <Ø Ðpaid€by€the€use€of€stamps.Ð  ° Ðâ âà ° àSection€7.€€Section€82.1€of€Article€2€of€such€regulations€is€amended€to€read€as€follows:Ð ì ˆ Ðà ° àGeneral.€€(Tax€Law,€sections€475,€482-a,€483€and€488)€(a)While€it€is€recognized€that€agent,€wholesaleÐ Ä ` Ðdealer,€chain€store€and€retail€dealer€activities€are€not€mutually€exclusive,€the€intent€and€the€integrity€of€the€cigaretteÐ œ8  Ðmarketing€standards,€in€lieu€of€requiring€accountability€for€all€individual€cigarette€transactions€made€within€NewÐ t  ÐYork€State,€necessitate€that€substantially€all€of€an€agent's,€Ô_ÔCMSAÔ_Ô€wholesale€dealer's,€chain€Ô_ÔstoreððsÔ_Ô€or€Ô_ÔCMSAÔ_Ô€retailÐ Lè  Ðdealer's€cigarette€activities,€be€activities€for€which€an€agent,€Ô_ÔCMSAÔ_Ô€wholesale€dealeròò,€Ô_ÔCMSAÔ_Ô€retail€dealer,óó€or€chainÐ $À Ðstore,€respectively,€is€licensed€or€registered[,€or€in€the€case€of€a€Ô_ÔCMSAÔ_Ô€retail€dealer,€be€activities€comprising€salesÐ ü˜ Ðof€cigarettes€to€consumers].€€That€is,€a€person€who€wishes€to€purchase€and/or€sell€cigarettes€in€this€State€pursuantÐ Ôp Ðto€any€one€section€of€this€Part,€shall€not€conduct€secondary€cigarette€activities€in€excess€of€10€percent€of€suchÐ ¬H Ðperson's€total€cigarette€activities.€€Such€percentage€is€to€be€measured€by€the€number€of€cartons€of€cigarettes€sold€inÐ „  Ðeach€calendar€quarter.€€Accordingly:Ð \ø Ðà ° à(1)€substantially€all€("i.e.",€90€percent€or€more)€of€such€an€agent's€cigarette€activities€must€pertain€toÐ 4 Ð ÐÔ_ÔunstampedÔ_Ô€packages€of€cigarettes€upon€which€the€agent€affixes€New€York€State€cigarette€tax€stamps;Ð  "¨ Ðà ° à(2)€substantially€all€of€such€a€Ô_ÔCMSAÔ_Ô€wholesale€dealer's€cigarette€activities€must€pertain€to€cigarettes€soldÐ ä#€  Ðfor€purposes€of€resale;Ð ¼%X" Ðà ° à(3)€substantially€all€of€such€a€chain€store's€cigarette€activities€must€pertain€to€cigarettes€sold€at€retail€asÐ ”'0!$ Ðdescribed€in€section€80.2Ô_Ô(cÔ_Ô)€of€this€Title;€andÐ l)#& Ðà ° à(4)€substantially€all€of€such€a€Ô_ÔCMSAÔ_Ô€retail€dealer's€cigarette€activities€must€pertain€to€cigarettes€sold€toÐ D+à$( Ðconsumers.Ð -¸&* Ðà ° à(b)€A€person,€other€than€one€purchasing€and/or€selling€cigarettes€pursuant€to€any€one€section€of€this€Part€inÐ d Ðaccordance€with€subdivision€(a)€of€this€section€("i.e.,"€exclusively€as€an€agent,€Ô_ÔCMSAÔ_Ô€wholesale€dealer,€chain€storeÐ <Ø Ðor€Ô_ÔCMSAÔ_Ô€retail€dealer),€who€wishes€to€purchase€and/or€sell€cigarettes€in€this€State€in€more€than€one€capacity,€at€aÐ  ° Ðprice€which€is€less€than€the€cost€of€the€Ô_ÔCMSAÔ_Ô€retail€dealer€(as€defined€in€section€82.5€of€this€Part),€may€do€so€withÐ ì ˆ Ðthe€written€consent€of€the€Department€of€Taxation€and€Finance.€€Such€person€must€separately€account€for€allÐ Ä ` Ðindividual€cigarette€transactions€and,€in€determining€such€person's€costs€of€doing€business,€must€attribute€specificÐ œ8  Ðcosts€to€specific€sales€of€cigarettes€in€each€of€the€capacities€in€which€the€person€is€eligible€to€conduct€business.€€SuchÐ t  Ðattribution€must€be€to€the€satisfaction€of€the€department.€€For€example,€a€person€who€qualifies€as€a€Ô_ÔCMSAÔ_Ô€wholesaleÐ Lè  Ðdealer€and€who€makes€retail€sales€of€cigarettes€in€excess€of€10€percent€may€be€permitted€to€purchase€and/or€sellÐ $À Ðcigarettes€as€both€a€Ô_ÔCMSAÔ_Ô€wholesale€dealer€and€a€Ô_ÔCMSAÔ_Ô€retail€dealer,€provided€such€personòò:Ð ü˜ Ðà ° à(1)óó€can€clearly€account€for€its€activities€in€each€capacityòò;óó€[and]Ð Ôp Ðà ° àòò(2)óó€can€satisfactorily€attribute€costs€to€sales€made€in€each€capacityòò;€andÐ ¬H Ðà ° à(3)€complies€with€the€licensing€provisions€in€Part€72€and€the€registration€provisions€in€Ô_ÔPartÔ_ÔÔ_ÔÔ_ÔÔ_ÔÔ_Ô€73€of€this€Titleóó.Ð „  Ðà ° àSection€8.€€Subparagraph€(iv)€of€paragraph€(2)€of€subdivision€(d)€of€section€82.2€of€such€regulations€isÐ \ø Ðamended€to€read€as€follows:Ð 4 Ð Ðà ° à(iv)€In€the€case€of€sales€of€cigarettes€to€Ô_ÔCMSAÔ_Ô€retail€dealers€at€a€price€which€is€less€than€the€cost€of€theÐ  "¨ ÐÔ_ÔCMSAÔ_Ô€retail€dealer,€the€agent€must€receive€from€the€purchaser€a€[properly€completed€New€York€State€sales€taxÐ ä#€  Ðresale€certificate€(see€section€532.4€of€this€Title)]òò€copy€of€such€purchaser's€valid€New€York€State€certificate€ofÐ ¼%X" Ðregistration€as€a€retail€dealeróó.€€Such€prices€shall€not€be€less€than€the€cost€of€the€agent€with€respect€to€sales€ofÐ ”'0!$ Ðcigarettes€to€Ô_ÔCMSAÔ_Ô€retail€dealers.Ð l)#& Ðà ° àSection€9.€€Subparagraph€(iii)€of€paragraph€(2)€of€subdivision€(e)€of€section€82.3€of€such€regulations€isÐ D+à$( Ðamended€to€read€as€follows:Ô‡ôòXXÔÔ‡ ôµ¯òòôÔÐ -¸&* ÐÔ#†ôòò ôµ¯>N#ÔÔ#†XâàXòôN#Ôà ° à(iii)€In€the€case€of€sales€of€cigarettes€to€Ô_ÔCMSAÔ_Ô€retail€dealers€at€a€price€which€is€less€than€the€cost€of€theÐ d ÐÔ_ÔCMSAÔ_Ô€retail€dealeròò,óó€the€Ô_ÔCMSAÔ_Ô€wholesale€dealer€must€receive€from€the€purchaser€a€[properly€completed€New€YorkÐ <Ø ÐState€sales€tax€resale€certificate€(see€section€532.4€of€this€Title)]òò€copy€of€such€purchaser's€valid€New€York€StateÐ  ° Ðcertificate€of€registration€as€a€retail€dealeróó.€€Such€prices€shall€not€be€less€than€the€cost€of€the€Ô_ÔCMSAÔ_Ô€wholesale€dealerÐ ì ˆ Ðwith€respect€to€sales€of€cigarettes€to€Ô_ÔCMSAÔ_Ô€retail€dealers.à  àÐ Ä ` Ðà ° àSection€10.€€Subdivision€(a)€of€section€85.1€of€such€regulations€is€amended€to€read€as€follows:Ð œ8  Ðà ° à(a)€The€license€of€any€agent€or€wholesale€dealeròò,€or€the€registration€of€any€retail€dealeróó€issued€pursuant€toÐ t  Ðarticle€20€of€the€Tax€Lawòò,€óóor€the€registration€of€any€chain€store€issued€pursuant€to€article€20-A€of€such€lawòò,óó€may€beÐ Lè  Ðsuspended€or€revoked€[,€and€any€person€may€be€prohibited€from€selling€cigarettes€at€retail€in€New€York€State,]€afterÐ $À Ðdue€notice€and€an€opportunity€for€a€hearing,€for€failure€to€comply€with€any€provisions€of€such€articles€or€any€rulesÐ ü˜ Ðor€regulations€adopted€pursuant€thereto.Ð Ôp Ðà ° àSection€11.€€These€amendments€shall€take€effect€on€the€date€the€Notice€of€Adoption€regarding€suchÐ ¬H Ðamendments€is€published€in€the€ð ðState€Registerðð€provided,€however,€that€the€amendments€in€sections€1,€2,€and€3Ð „  Ðshall€take€effect€45€days€after€the€date€that€the€Notice€of€Adoption€is€published€in€the€ð ðState€Register.ððÐ \ø ÐÓÓÌÌà0 ° àà  àà ` àà ¸ àà  àà h àà À à____________________________________Ð "¨°€%°€% Ðà0 ° àà  àà ` àà ¸ àà  àà h àà À àAndrew€S.€Ô_ÔEristoffÔ_ÔÐø"”°€%°€% Ðà0 ° àà  àà ` àà ¸ àà  àà h àà À àCommissioner€of€Taxation€and€FinanceÐä#€ °€%°€% ÐÓÓÌÓ*XÈX°‚,` —X°œX*ÓÓÓDATED:à0 Ü àAlbany,€New€YorkШ&D #Ü€%Ü€% ÐÓ’XÓà ° àà Ü àJanuary€22,€2004Ð ”'0!$ Ðà0 ° àÐ °€%°€% Ðà€€%€%P€%à