New York Tax Code § 483

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§ 483. Definitions. (a) Any term which is defined by section four\nhundred seventy of this chapter shall have the same meaning when used in\nthis article, except that for purposes of this article the following\nterms shall have the meanings herein indicated:\n  1. "Basic cost of cigarettes" shall mean the invoice cost of\ncigarettes to the agent who purchases from the manufacturer, or the\nreplacement cost of cigarettes to the agent, in the quantity last\npurchased, whichever is lower, less all trade discounts, except\ndiscounts for cash, to which shall be added the full face value of any\nstamps which may be required by law.\n  2. "Wholesale dealer" shall mean any person, other than an agent, who\nsells cigarettes to retail dealers or other persons for purposes of\nresale only and who maintains a separate warehousing facility for the\npurpose of receiving and distributing cigarettes and conducting its\nwholesale business. If such person is also a retail dealer, such person\nshall maintain separate premises for such retail business. It shall not\ninclude a vending machine operator.\n  3. "Chain store" shall mean any person or persons who owns or\nmaintains fifteen or more retail outlets in New York state, having one\nhundred percent common ownership, through which cigarettes are sold at\nretail.  Vending machine operators who sell cigarettes at not less than\nfifteen separate outlets shall be considered to be chain stores. It\nshall also include cooperative members, franchisees and large volume\noutlets. No person shall be considered to be a chain store unless such\nperson has been registered with the commissioner of taxation and finance\nas provided in section four hundred eighty-nine of this chapter.\n  4. "Retail dealer" means any person engaged in selling cigarettes at\nretail, and shall include a chain store, a wholesale dealer or an agent\nfor purposes of its sales of cigarettes to consumers.\n  5. "Cooperative member" shall mean any member of a "cooperative" as\ndefined in subdivision (c) of section three of the cooperative\ncorporations law, which operates a distribution center from which\nmembers purchase grocery products, including prepackaged food and\nnon-food products such as paper products, soaps and detergents for\nresale and whose members sell cigarettes at retail through fifteen or\nmore separate establishments in New York state. In order to qualify as a\n"cooperative member" for the purposes of this article, a dealer must\nshare in the profits and losses of the cooperative and must have\npurchased at least twenty-five percent of the merchandise it purchased\nfor resale during the preceding three months from such cooperative,\nexcluding cigarettes and petroleum products. Such volume of purchases\nshall be measured by the amount paid for such merchandise, prior to any\npatronage dividends or refunds based on patronage.\n  The registrations of those cooperative members registered as chain\nstores prior to the effective date of the chapter of the laws of\nnineteen hundred ninety which added this paragraph shall not be revoked\nby reason of their failure to meet the twenty-five percent purchase\nrequirement, the requirement that a cooperative member belongs to a\ncooperative which operates a distribution center or the sharing in the\nprofits and losses requirement of this paragraph five, and upon each\nsuccessive reregistration pursuant to section four hundred eighty-nine\nof this chapter, such cooperative members shall not be subject to such\nrequirements, but shall be subject to all other requirements of this\narticle.\n  6. "Franchisee" shall mean any person or persons engaged in the sale\nof cigarettes as a retail dealer who is a "franchisee" as defined in\narticle thirty-three of the general business law, and whose franchisor\nfranchises fifteen or more separate retail establishments in New York\nstate through which cigarettes are sold.\n  7. "Large volume outlet operator" shall mean any person or persons who

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