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Bill > A04619


NY A04619

NY A04619
Relates to the taxation of vapor products; provides for the licensing of vapor products distributors; imposes certain tax return filing requirements on vapor products distributors; provides for enforcement powers.


summary

Introduced
02/04/2025
In Committee
02/04/2025
Crossed Over
Passed
Dead

Introduced Session

2025-2026 General Assembly

Bill Summary

AN ACT to amend the tax law, in relation to the taxation of vapor products

AI Summary

This bill introduces comprehensive regulations for vapor products in New York State, focusing on taxation, licensing, and restrictions. It establishes a new framework for vapor products distributors, requiring them to obtain a license for each business location, pay a $300 application fee, and comply with strict regulatory requirements. The bill imposes a 20% tax on the wholesale price of vapor products and creates detailed enforcement mechanisms, including the ability to inspect businesses, seize non-tax-paid or flavored vapor products, and impose significant penalties for violations. A key provision prohibits the sale of flavored nicotine analogue products at retail. The bill also mandates the creation of a state directory of vapor products, requiring manufacturers and importers to submit detailed information about their products, including FDA authorization status. Manufacturers must pay application and renewal fees, and products not listed in the directory will be subject to seizure and potential destruction. Penalties for non-compliance range from civil fines to license suspension or revocation, with particularly severe consequences for repeated violations. The bill aims to regulate the vapor product market more stringently, with a focus on public health and tax compliance.

Committee Categories

Budget and Finance

Sponsors (27)

Last Action

print number 4619a (on 05/21/2025)

bill text


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