N.Y. Tax Law Section 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 § 1180 (Definitions)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 20-C (Tax On Adult-use Cannabis Products)article twenty-C of this chapter.

Source: Section 1181 — Imposition of tax, https://www.­nysenate.­gov/legislation/laws/TAX/1181 (updated Apr. 9, 2021; accessed Nov. 1, 2025).

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Nov. 1, 2025

Last modified:
Apr. 9, 2021

§ 1181. Imposition of tax's source at nysenate​.gov

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