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Department of Taxation and Finance

Vapor products

A 20% supplemental sales tax is imposed on retail sales of vapor products in New York. The tax is collected by a vapor products dealer. Any business that intends to sell vapor products must be registered as a vapor products dealer before making sales of vapor products.


1 Public Health Law, Article 33, Title 5-A

Demo: Vapor Retailer Registration

Demo: Vapor Retailer Registration