§ 497 — Definitions

New York § 497

• Jurisdiction: New York
• Law TAX: Tax
• Art. 20-D: Excise Tax On Sale of Opioids

Text

§ 497. Definitions. The following terms shall have the following\nmeanings when used in this article.\n (a) "Opioid" shall mean an "opiate" as defined by subdivision\ntwenty-three of section thirty-three hundred two of the public health\nlaw and any natural, synthetic, or semisynthetic "narcotic drug" as\ndefined by subdivision twenty-two of such section that has agonist,\npartial agonist, or agonist/antagonist morphine-like activities or\neffects similar to natural opium alkaloids, and any derivative,\ncongener, or combination thereof listed in schedules II-V of section\nthirty-three hundred six of the public health law. The term "opioid"\nshall not mean buprenorphine, methadone, or morphine.\n (b) "Unit" shall mean a single finished dosage form of an opioid, such\nas a pill, tablet, capsule, suppository, transdermal patch, buccal film,\nmilliliter of liquid, milligram of topical preparation, or any other\nform.\n (c) "Strength per unit" shall mean the amount of opioid in a unit, as\nmeasured by weight, volume, concentration or other metric.\n (d) "Morphine milligram equivalent conversion factor" shall mean that\nreference standard of a particular opioid as it relates in potency to\nmorphine as determined by the commissioner of health.\n (e) "Morphine milligram equivalent" shall mean a unit multiplied by\nits strength per unit multiplied by the morphine milligram equivalent\nconversion factor.\n (f) "Registrant" shall mean: (1) any person, firm, corporation or\nassociation that: (i) is required to be registered with the education\ndepartment as a wholesaler, manufacturer, or outsourcing facility\npursuant to section six thousand eight hundred eight or section six\nthousand eight hundred eight-b of the education law and (ii) holds and\ntransfers title to an opioid unit; (2) any person, firm, corporation or\nassociation that: (i) would be required to be registered with the\neducation department as a wholesaler, manufacturer, or outsourcing\nfacility pursuant to such section six thousand eight hundred eight-b but\nfor the exception in subdivision two of such section and (ii) holds and\ntransfers title to an opioid unit; or (3) any person, firm, corporation\nor association that: (i) is required to be registered with the health\ndepartment as a manufacturer or distributor of a controlled substance\npursuant to section thirty-three hundred ten of the public health law\nand (ii) holds and transfers title to an opioid unit.\n (g) "Wholesale acquisition cost" shall mean the manufacturer's list\nprice for an opioid unit to wholesalers or direct purchasers in the\nUnited States, not including prompt pay or other discounts, rebates or\nreductions in price, for the most recent month for which the information\nis available, as reported in wholesale price guides or other\npublications of drug or biological pricing data.\n (h) "Sale" shall mean any transfer of title to an opioid unit for a\nconsideration where actual or constructive possession of such opioid\nunit is transferred by a registrant holding title to such opioid unit to\na purchaser or its designee in this state. A sale shall not include\neither the dispensing of an opioid unit pursuant to a prescription to an\nultimate consumer or the transfer of title to an opioid unit from a\nmanufacturer in this state to a purchaser outside this state when such\nopioid unit will be used or consumed outside this state.\n