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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
ARTICLE 28-C
Supplemental Tax On Vapor Products
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SECTION 1180
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ARTICLE 28-C
Supplemental Tax On Vapor Products
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SECTION 1182
Imposition of compensating use tax
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SECTION 1181
Imposition of tax
Tax (TAX) CHAPTER 60, ARTICLE 28-C
§ 1181. Imposition of tax. In addition to any other tax imposed by
this chapter or other law, there is hereby imposed a tax of twenty
percent on receipts from the retail sale of vapor products sold in this
state. The tax is imposed on the purchaser and collected by the vapor
products dealer as defined in subdivision (b) of section eleven hundred
eighty of this article, in trust for and on account of the state. The
taxes imposed under this section shall not apply to adult-use cannabis
products subject to tax under article twenty-C of this chapter.