N.Y. Tax Law Section 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 § 1181 (Imposition of tax)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.

Source: Section 1182 — Imposition of compensating use tax, https://www.­nysenate.­gov/legislation/laws/TAX/1182 (updated Dec. 6, 2019; accessed Feb. 28, 2026).

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Verified:
Feb. 28, 2026

Last modified:
Dec. 6, 2019

§ 1182. Imposition of compensating use tax's source at nysenate​.gov

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