Bill > A03326

This bill amends the New York State tax law and public health law to classify electronic cigarette (e-cigarette) cartridges as tobacco products, which means they will now be subject to tobacco taxation. The bill defines an "electronic cigarette" as a battery-operated device that contains cartridges filled with nicotine, flavors, and/or chemicals that are turned into vapor and inhaled by the user. An "electronic cigarette cartridge" is defined as a replaceable cartridge containing nicotine or other chemicals intended for use in an e-cigarette. By expanding the definition of "tobacco products" to explicitly include e-cigarette cartridges, the bill ensures that these products will be taxed similarly to other tobacco products. The act will take effect 180 days after becoming law, and the Department of Taxation and Finance is authorized to develop the necessary rules and regulations for implementing the new taxation requirements during that time. This legislation represents an effort to bring e-cigarette products under the same regulatory and tax framework as traditional tobacco products.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A3326