S T A T E O F N E W Y O R K
I N S E N A T E
January 8, 2018
Introduced by Sen. CARLUCCI — read twice and ordered printed, and when
printed to be committed to the Committee on Health
AN ACT to amend the public health law and the tax law, in relation to
imposing a tax on vapor products
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Subdivision 8 of section 1399-n of the public health law,
2 as amended by chapter 13 of the laws of 2003, is amended and a new
3 subdivision 9-a is added to read as follows:
4 8. “Smoking” means the burning of a lighted cigar, cigarette, pipe or
5 any other matter or substance which contains tobacco, THE BURNING OF AN
6 HERBAL CIGARETTE OR THE USE OF A VAPOR PRODUCT.
7 9-A. “VAPOR PRODUCT” MEANS ANY NONCOMBUSTIBLE LIQUID OR GEL, REGARD
8 LESS OF THE PRESENCE OF NICOTINE THEREIN, THAT IS MANUFACTURED INTO A
9 FINISHED PRODUCT FOR USE IN AN ELECTRONIC CIGARETTE, ELECTRONIC CIGAR,
10 ELECTRONIC CIGARILLO, ELECTRONIC PIPE, VAPING PEN, HOOKAH PEN OR OTHER
11 SIMILAR DEVICE. “VAPOR PRODUCT” SHALL NOT INCLUDE ANY PRODUCT APPROVED
12 BY THE UNITED STATES FOOD AND DRUG ADMINISTRATION AS A DRUG OR MEDICAL
14 S 2. Subdivision 1 of section 471-b of the tax law is amended by
15 adding a new paragraph (d) to read as follows:
16 (D) THE STATE SHALL IMPOSE A TAX ON VAPOR PRODUCTS AT A RATE OF TWEN
17 TY-FIVE CENTS PER FLUID MILLILITER, OR PART THEREOF, OF THE VAPOR PROD
18 UCT. ALL INVOICES FOR VAPOR PRODUCTS ISSUED BY DISTRIBUTORS AND WHOLE
19 SALERS SHALL STATE THE AMOUNT OF VAPOR PRODUCT IN MILLILITERS.
20 S 3. This act shall take effect on the one hundred eightieth day after
21 it shall have become a law.
EXPLANATION–Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.