§ 1182. Imposition of compensating use tax. (a) Except to the extent
that vapor products have already been or will be subject to the tax
imposed by section eleven hundred eighty-one of this article, or are
otherwise exempt under this article, there is hereby imposed a use tax
on every use within the state of vapor products: (1) purchased at
retail; and (2) manufactured or processed by the user if items of the
same kind are sold by him or her in the regular course of his or her
business.

(b) For purposes of paragraph one of subdivision (a) of this section,
the tax shall be at the rate of twenty percent of the consideration
given or contracted to be given for such vapor product purchased at
retail. For purposes of paragraph two of subdivision (a) of this
section, the tax shall be at the rate of twenty percent of the price at
which such items of the same kind of vapor product are offered for sale
by the user, and the mere storage, keeping, retention or withdrawal from
storage of such vapor product by the person that manufactured or
processed such vapor product shall not be deemed a taxable use by him or
her.

(c) The tax due pursuant to this section shall be paid and reported no
later than twenty days after such use on a form prescribed by the
commissioner.