S T A T E O F N E W Y O R K
________________________________________________________________________
4619--A
2025-2026 Regular Sessions
I N A S S E M B L Y
February 4, 2025
___________
Introduced by M. of A. SOLAGES, ZACCARO, TAYLOR, LUPARDO, HEVESI, SHIM-
SKY, JONES, LEVENBERG, STECK, BURDICK, STIRPE, DINOWITZ, RIVERA,
WILLIAMS, BENEDETTO, DILAN, CRUZ, MAGNARELLI, DAVILA, LAVINE, MEEKS,
REYES, BRONSON, KAY, BUTTENSCHON, BURROUGHS, O'PHARROW -- read once
and referred to the Committee on Ways and Means -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee
AN ACT to amend the tax law, in relation to the taxation of vapor
products
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 1180 of the tax law is amended by adding five new
subdivisions (c), (d), (e), (f), and (g) to read as follows:
(C) "FLAVORED NICOTINE ANALOGUE PRODUCT" MEANS A FLAVORED VAPOR PROD-
UCT THAT CONTAINS A NICOTINE ANALOGUE.
(D) "FLAVORED VAPOR PRODUCT" SHALL HAVE THE SAME MEANING AS DESCRIBED
IN SECTION THIRTEEN HUNDRED NINETY-NINE-MM-1 OF THE PUBLIC HEALTH LAW.
(E) "NICOTINE ANALOGUE" MEANS A SUBSTANCE:
(1) (A) THE CHEMICAL STRUCTURE OF WHICH IS SUBSTANTIALLY SIMILAR TO
THE CHEMICAL STRUCTURE OF NICOTINE; OR
(B) WHICH HAS, PURPORTS TO HAVE, OR IS REPRESENTED TO HAVE, AN EFFECT
ON THE CENTRAL NERVOUS SYSTEM THAT IS SIMILAR TO OR GREATER THAN EFFECT
ON THE CENTRAL NERVOUS SYSTEM OF NICOTINE.
(2) FACTORS RELEVANT TO DETERMINING WHETHER A SUBSTANCE IS A NICOTINE
ANALOGUE INCLUDE, BUT ARE NOT LIMITED TO, THE MARKETING, ADVERTISING AND
LABELING OF THE SUBSTANCE, AND WHETHER THE SUBSTANCE HAS BEEN MANUFAC-
TURED, FORMULATED, SOLD, DISTRIBUTED, OR MARKETED WITH THE INTENT TO
AVOID THE PROVISIONS OF THIS SUBDIVISION AND OTHER APPLICABLE PROVISIONS
OF LAW.
(F) "VAPOR PRODUCTS DISTRIBUTOR" MEANS ANY PERSON WHO IMPORTS OR CAUS-
ES TO BE IMPORTED INTO THIS STATE ANY VAPOR PRODUCTS FOR SALE, OR WHO
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06080-04-5
A. 4619--A 2
MANUFACTURES ANY VAPOR PRODUCT IN THIS STATE, AND ANY PERSON WITHIN OR
WITHOUT THE STATE WHO IS AUTHORIZED BY THE COMMISSIONER TO MAKE RETURNS
AND PAY THE TAX ON VAPOR PRODUCTS SOLD, SHIPPED, OR DELIVERED BY SUCH
PERSON TO ANY PERSON IN THE STATE.
(G) "WHOLESALE PRICE" MEANS THE PRICE AT WHICH A VAPOR PRODUCTS DEALER
PURCHASES VAPOR PRODUCTS FROM A VAPOR PRODUCTS DISTRIBUTOR.
§ 2. Section 1181 of the tax law, as amended by chapter 92 of the laws
of 2021, is amended to read as follows:
§ 1181. Imposition of tax. (A) In addition to any other tax imposed
by this chapter or other law, there is hereby imposed a tax of twenty
percent on [receipts from the retail sale of vapor products sold] THE
WHOLESALE PRICE OF VAPOR PRODUCTS SOLD BY A VAPOR PRODUCTS DISTRIBUTOR
TO A VAPOR PRODUCTS DEALER in this state. The tax is imposed on the
[purchaser] VAPOR PRODUCTS DEALER and collected by the vapor products
[dealer as defined in subdivision (b) of section eleven hundred eighty
of this article] DISTRIBUTOR, in trust for and on account of the state.
The taxes imposed under this section shall not apply to adult-use canna-
bis products subject to tax under article twenty-C of this chapter.
(B) THE VAPOR PRODUCTS DISTRIBUTOR SHALL BE LIABLE FOR THE PAYMENT OF
THE TAX ON VAPOR PRODUCTS WHICH THE VAPOR PRODUCTS DISTRIBUTOR IMPORTS
OR CAUSES TO BE IMPORTED INTO THE STATE, OR WHICH THE VAPOR PRODUCTS
DISTRIBUTOR MANUFACTURES IN THE STATE, AND EVERY VAPOR PRODUCTS DISTRIB-
UTOR AUTHORIZED BY THE COMMISSIONER TO MAKE RETURNS AND PAY THE TAX ON
TOBACCO PRODUCTS SOLD, SHIPPED OR DELIVERED BY THE VAPOR PRODUCTS
DISTRIBUTOR TO ANY PERSON IN THE STATE SHALL BE LIABLE FOR THE PAYMENT
OF THE TAX ON ALL VAPOR PRODUCTS SO SOLD, SHIPPED OR DELIVERED.
(C) EVERY VAPOR PRODUCTS DEALER SHALL BE LIABLE FOR THE TAX ON ALL
VAPOR PRODUCTS IN THE VAPOR PRODUCTS DISTRIBUTOR'S POSSESSION AT ANY
TIME, UPON WHICH TAX HAS NOT BEEN PAID OR ASSUMED BY A VAPOR PRODUCTS
DISTRIBUTOR APPOINTED BY THE COMMISSIONER, AND THE FAILURE OF ANY VAPOR
PRODUCTS DEALER TO PRODUCE AND EXHIBIT TO THE COMMISSIONER OR THE
COMMISSIONER'S AUTHORIZED REPRESENTATIVE UPON DEMAND, AN INVOICE BY A
VAPOR PRODUCTS DISTRIBUTOR FOR ANY VAPOR PRODUCTS IN THE VAPOR PRODUCTS
DISTRIBUTOR'S POSSESSION SHALL BE PRESUMPTIVE EVIDENCE THAT THE TAX
THEREON HAS NOT BEEN PAID, AND THAT SUCH DEALER IS LIABLE FOR THE TAX
THEREON UNLESS EVIDENCE OF SUCH INVOICE, PAYMENT OR ASSUMPTION SHALL
LATER BE PRODUCED.
§ 3. The tax law is amended by adding two new sections 1183-a and
1183-b to read as follows:
§ 1183-A. VAPOR PRODUCTS DISTRIBUTOR LICENSE AND RENEWAL. (A) EVERY
PERSON WHO INTENDS TO BE A VAPOR PRODUCTS DISTRIBUTOR IN THIS STATE MUST
RECEIVE FROM THE COMMISSIONER A LICENSE PRIOR TO ENGAGING IN BUSINESS.
IN ADDITION TO THE REQUIREMENTS OF SECTION ELEVEN HUNDRED EIGHTY-THREE
OF THIS ARTICLE, A VAPOR PRODUCTS DEALER WHO PURCHASES OR RECEIVES VAPOR
PRODUCTS FROM A MANUFACTURER OR OUT-OF-STATE DISTRIBUTOR SHALL BE
REQUIRED TO OBTAIN A VAPOR PRODUCTS DISTRIBUTOR LICENSE. THE APPLICANT
FOR A VAPOR PRODUCTS DISTRIBUTOR LICENSE MUST ELECTRONICALLY SUBMIT A
PROPERLY COMPLETED APPLICATION FOR A LICENSE FOR EACH LOCATION AT WHICH
THE BUSINESS SHALL BE CONDUCTED IN THIS STATE, ON A FORM PRESCRIBED BY
THE COMMISSIONER, AND SHALL BE ACCOMPANIED BY A NON-REFUNDABLE APPLICA-
TION FEE OF THREE HUNDRED DOLLARS.
(B) A VAPOR PRODUCTS DISTRIBUTOR LICENSE SHALL BE VALID FOR THE CALEN-
DAR YEAR FOR WHICH IT IS ISSUED UNLESS EARLIER SUSPENDED OR REVOKED.
UPON THE EXPIRATION OF THE TERM STATED ON THE LICENSE, SUCH LICENSE
SHALL BE NULL AND VOID. A LICENSE SHALL NOT BE ASSIGNABLE OR TRANSFERA-
BLE AND SHALL BE DESTROYED IMMEDIATELY UPON THE VAPOR PRODUCTS DISTRIBU-
A. 4619--A 3
TOR CEASING TO DO BUSINESS AS SPECIFIED IN SUCH LICENSE OR IN THE EVENT
THAT SUCH BUSINESS NEVER COMMENCED.
(C) EVERY VAPOR PRODUCTS DISTRIBUTOR SHALL PUBLICLY DISPLAY IN THE
VAPOR PRODUCTS DISTRIBUTOR'S PLACE OF BUSINESS A LICENSE FROM THE
DEPARTMENT.
(D) (1) THE COMMISSIONER SHALL REFUSE TO ISSUE A LICENSE TO ANY APPLI-
CANT WHO DOES NOT POSSESS A VALID CERTIFICATE OF AUTHORITY UNDER SECTION
ELEVEN HUNDRED THIRTY-FOUR OF THIS CHAPTER. IN ADDITION, THE COMMISSION-
ER MAY REFUSE TO ISSUE A LICENSE, OR SUSPEND, CANCEL OR REVOKE A LICENSE
ISSUED TO ANY PERSON WHO:
(A) HAS A PAST-DUE LIABILITY AS THAT TERM IS DEFINED IN SECTION ONE
HUNDRED SEVENTY-ONE-V OF THIS CHAPTER;
(B) HAS HAD A LICENSE UNDER THIS ARTICLE OR ANY LICENSE OR REGISTRA-
TION PROVIDED FOR IN THIS CHAPTER REVOKED WITHIN ONE YEAR FROM THE DATE
ON WHICH SUCH APPLICATION WAS FILED;
(C) HAS BEEN CONVICTED OF A CRIME PROVIDED FOR IN THIS CHAPTER WITHIN
ONE YEAR FROM THE DATE ON WHICH SUCH APPLICATION WAS FILED;
(D) WILLFULLY FAILS TO FILE A REPORT OR RETURN REQUIRED BY THIS ARTI-
CLE;
(E) WILLFULLY FILES, CAUSES TO BE FILED, GIVES OR CAUSES TO BE GIVEN A
REPORT, RETURN, CERTIFICATE OR AFFIDAVIT REQUIRED BY THIS ARTICLE WHICH
IS FALSE;
(F) WILLFULLY FAILS TO COLLECT OR TRUTHFULLY ACCOUNT FOR OR PAY OVER
ANY TAX IMPOSED BY THIS ARTICLE; OR
(G) WHOSE PLACE OF BUSINESS IS AT THE SAME PREMISES AS THAT OF A
PERSON WHOSE VAPOR PRODUCTS DISTRIBUTOR LICENSE HAS BEEN REVOKED AND
WHERE SUCH REVOCATION IS STILL IN EFFECT, UNLESS THE APPLICANT OR VAPOR
PRODUCTS DISTRIBUTOR PROVIDES THE COMMISSIONER WITH ADEQUATE DOCUMENTA-
TION DEMONSTRATING THAT SUCH APPLICANT OR VAPOR PRODUCTS DISTRIBUTOR
ACQUIRED THE PREMISES OR BUSINESS THROUGH AN ARM'S LENGTH TRANSACTION AS
DEFINED IN PARAGRAPH (E) OF SUBDIVISION ONE OF SECTION FOUR HUNDRED
EIGHTY-A OF THIS CHAPTER.
(2) IN ADDITION TO THE GROUNDS PROVIDED IN PARAGRAPH ONE OF THIS
SUBDIVISION, THE COMMISSIONER SHALL REFUSE TO ISSUE A LICENSE AND SHALL
CANCEL OR SUSPEND A LICENSE AS DIRECTED BY AN ENFORCEMENT OFFICER PURSU-
ANT TO ARTICLE THIRTEEN-F OF THE PUBLIC HEALTH LAW. NOTWITHSTANDING ANY
PROVISION OF LAW TO THE CONTRARY, AN APPLICANT WHOSE APPLICATION FOR A
LICENSE IS REFUSED OR A VAPOR PRODUCTS DISTRIBUTOR WHOSE LICENSE IS
CANCELLED OR SUSPENDED UNDER THIS PARAGRAPH SHALL HAVE NO RIGHT TO A
HEARING UNDER THIS CHAPTER AND SHALL HAVE NO RIGHT TO COMMENCE A COURT
ACTION OR PROCEEDING OR TO ANY OTHER LEGAL RECOURSE AGAINST THE COMMIS-
SIONER WITH RESPECT TO SUCH REFUSAL, SUSPENSION OR CANCELLATION;
PROVIDED, HOWEVER, THAT NOTHING HEREIN SHALL BE CONSTRUED TO DENY A
VAPOR PRODUCTS DISTRIBUTOR A HEARING UNDER ARTICLE THIRTEEN-F OF THE
PUBLIC HEALTH LAW OR TO PROHIBIT VAPOR PRODUCTS DISTRIBUTORS FROM
COMMENCING A COURT ACTION OR PROCEEDING AGAINST AN ENFORCEMENT OFFICER
AS DEFINED IN SECTION THIRTEEN HUNDRED NINETY-NINE-AA OF THE PUBLIC
HEALTH LAW.
(E) IF A VAPOR PRODUCTS DISTRIBUTOR LICENSE IS SUSPENDED, CANCELLED OR
REVOKED AND SUCH VAPOR PRODUCTS DISTRIBUTOR DISTRIBUTES OR SELLS VAPOR
PRODUCTS THROUGH MORE THAN ONE PLACE OF BUSINESS IN THIS STATE, THE
VAPOR PRODUCTS DISTRIBUTOR'S LICENSE ISSUED TO THAT PLACE OF BUSINESS
WHERE SUCH VIOLATION OCCURRED SHALL BE SUSPENDED, REVOKED, OR CANCELLED.
PROVIDED, HOWEVER, UPON A VAPOR PRODUCTS DISTRIBUTOR'S THIRD SUSPENSION,
CANCELLATION, OR REVOCATION WITHIN A FIVE-YEAR PERIOD FOR ANY ONE OR
MORE BUSINESSES OWNED OR OPERATED BY THE VAPOR PRODUCTS DISTRIBUTOR,
A. 4619--A 4
SUCH SUSPENSION, CANCELLATION, OR REVOCATION OF THE VAPOR PRODUCTS
DISTRIBUTOR'S LICENSE SHALL APPLY TO ALL PLACES OF BUSINESS WHERE THE
VAPOR PRODUCTS DISTRIBUTOR DISTRIBUTES OR SELLS VAPOR PRODUCTS IN THIS
STATE.
(F) EVERY HOLDER OF A LICENSE MUST NOTIFY THE COMMISSIONER OF CHANGES
TO ANY OF THE INFORMATION STATED ON THE LICENSE OR CHANGES TO ANY INFOR-
MATION CONTAINED IN THE APPLICATION FOR THE LICENSE. SUCH NOTIFICATION
MUST BE MADE ON OR BEFORE THE LAST DAY OF THE MONTH IN WHICH A CHANGE
OCCURS AND MUST BE MADE ELECTRONICALLY ON A FORM PRESCRIBED BY THE
COMMISSIONER.
(G) EVERY VAPOR PRODUCTS DISTRIBUTOR WHO HOLDS A LICENSE UNDER THIS
ARTICLE SHALL BE REQUIRED TO REAPPLY FOR A LICENSE FOR THE FOLLOWING
CALENDAR YEAR ON OR BEFORE THE TWENTIETH DAY OF SEPTEMBER AND SUCH REAP-
PLICATION SHALL BE SUBJECT TO THE SAME REQUIREMENTS AND CONDITIONS,
INCLUDING GROUNDS FOR REFUSAL, AS AN INITIAL LICENSE UNDER THIS ARTICLE,
INCLUDING BUT NOT LIMITED TO THE PAYMENT OF THE THREE HUNDRED DOLLAR
APPLICATION FEE FOR EACH BUSINESS LOCATION.
(H) IN ADDITION TO ANY OTHER PENALTY IMPOSED BY THIS CHAPTER, ANY
VAPOR PRODUCTS DISTRIBUTOR WHO VIOLATES THE PROVISIONS OF THIS SECTION,
(1) FOR A FIRST VIOLATION IS LIABLE FOR A CIVIL FINE NOT LESS THAN FIVE
THOUSAND DOLLARS BUT NOT TO EXCEED TWENTY-FIVE THOUSAND DOLLARS AND SUCH
LICENSE MAY BE SUSPENDED FOR A PERIOD OF NOT MORE THAN SIX MONTHS; AND
(2) FOR A SECOND OR SUBSEQUENT VIOLATION WITHIN THREE YEARS FOLLOWING A
PRIOR VIOLATION OF THIS SECTION, IS LIABLE FOR A CIVIL FINE NOT LESS
THAN TEN THOUSAND DOLLARS BUT NOT TO EXCEED THIRTY-FIVE THOUSAND DOLLARS
AND SUCH LICENSE MAY BE SUSPENDED FOR A PERIOD OF UP TO THIRTY-SIX
MONTHS; OR (3) FOR A THIRD VIOLATION WITHIN A PERIOD OF FIVE YEARS, THE
LICENSE ISSUED TO EACH PLACE OF BUSINESS OWNED OR OPERATED BY THE VAPOR
PRODUCTS DISTRIBUTOR IN THIS STATE SHALL BE REVOKED FOR A PERIOD OF UP
TO FIVE YEARS.
§ 1183-B. RESTRICTIONS ON SALE. NO PERSON, INCLUDING A VAPOR PRODUCTS
DEALER OR ANY AGENT OR EMPLOYEE OF A VAPOR PRODUCTS DEALER, SHALL SELL
OR OFFER FOR SALE AT RETAIL IN THE STATE OR TO ANY PERSON IN THE STATE
ANY FLAVORED NICOTINE ANALOGUE PRODUCT.
§ 4. Section 1184 of the tax law, as added by section 1 of part UU of
chapter 59 of the laws of 2019, is amended to read as follows:
§ 1184. Administrative provisions. (a) [Except as otherwise provided
for in this article, the taxes imposed by this article shall be adminis-
tered and collected in a like manner as and jointly with the taxes
imposed by sections eleven hundred five and eleven hundred ten of this
chapter. In addition, except as otherwise provided in this article, all
of the provisions of article twenty-eight of this chapter (except
sections eleven hundred seven, eleven hundred eight, eleven hundred
nine, and eleven hundred forty-eight) relating to or applicable to the
administration, collection and review of the taxes imposed by such
sections eleven hundred five and eleven hundred ten, including, but not
limited to, the provisions relating to definitions, returns, exemptions,
penalties, tax secrecy, personal liability for the tax, and collection
of tax from the customer, shall apply to the taxes imposed by this arti-
cle so far as such provisions can be made applicable to the taxes
imposed by this article with such limitations as set forth in this arti-
cle and such modifications as may be necessary in order to adapt such
language to the taxes so imposed. Such provisions shall apply with the
same force and effect as if the language of those provisions had been
set forth in full in this article except to the extent that any
A. 4619--A 5
provision is either inconsistent with a provision of this article or is
not relevant to the taxes imposed by this article.
(b) Notwithstanding the provisions of subdivision (a) of this section,
the exemptions provided in paragraph ten of subdivision (a) of section
eleven hundred fifteen of this chapter, and the provisions of section
eleven hundred sixteen, except those provided in paragraphs one, two,
three and six of subdivision (a) of such section, shall not apply to the
taxes imposed by this article.] EVERY VAPOR PRODUCTS DISTRIBUTOR AUTHOR-
IZED BY THE COMMISSIONER TO MAKE RETURNS AND PAY THE TAX ON VAPOR
PRODUCTS SOLD, SHIPPED, OR DELIVERED BY THE VAPOR PRODUCTS DISTRIBUTOR
TO A PERSON IN THE STATE SHALL FILE A RETURN SHOWING THE QUANTITY AND
WHOLESALE PRICE OF ALL VAPOR PRODUCTS SO SOLD, SHIPPED, OR DELIVERED
DURING THE PRECEDING CALENDAR MONTH. PROVIDED, HOWEVER, THE COMMISSIONER
MAY, IF THE COMMISSIONER DEEMS IT NECESSARY IN ORDER TO ENSURE THE
PAYMENT OF THE TAXES IMPOSED BY THIS ARTICLE, REQUIRE RETURNS TO BE MADE
AT SUCH TIMES AND COVERING SUCH PERIODS AS THE COMMISSIONER MAY DEEM
NECESSARY, AND, BY REGULATION, MAY PERMIT THE FILING OF RETURNS ON A
QUARTERLY, SEMI-ANNUAL OR ANNUAL BASIS, OR MAY WAIVE THE FILING OF
RETURNS BY A VAPOR PRODUCTS DISTRIBUTOR FOR SUCH TIME AND UPON SUCH
TERMS AS THE COMMISSIONER MAY DEEM PROPER IF SATISFIED THAT NO TAX
IMPOSED BY THIS ARTICLE IS OR WILL BE PAYABLE DURING THE TIME FOR WHICH
RETURNS ARE WAIVED. SUCH RETURNS SHALL CONTAIN SUCH FURTHER INFORMATION
AS THE COMMISSIONER MAY REQUIRE.
(B) EVERY VAPOR PRODUCT DISTRIBUTOR SHALL PAY TO THE COMMISSIONER WITH
THE FILING OF SUCH RETURN THE TAX ON VAPOR PRODUCTS FOR SUCH MONTH
IMPOSED UNDER THIS ARTICLE, LESS TWO PERCENT, TO COVER THE DISTRIBUTOR'S
EXPENSE IN THE COLLECTION AND REMITTANCE OF THE SAID TAX.
(c) Notwithstanding the provisions of this section or section eleven
hundred forty-six of this chapter, the commissioner may, in [his or her]
THE COMMISSIONER'S discretion, permit the commissioner of health or [his
or her] SUCH COMMISSIONER'S authorized representative to inspect any
return related to the tax imposed by this article and may furnish to the
commissioner of health any such return or supply [him or her] SUCH
COMMISSIONER with information concerning an item contained in any such
return, or disclosed by any investigation of a liability under this
article.
§ 5. The tax law is amended by adding three new sections 1184-a,
1184-b and 1184-c to read as follows:
§ 1184-A. ENFORCEMENT. (A) THE COMMISSIONER OR THE COMMISSIONER'S DULY
AUTHORIZED REPRESENTATIVES ARE HEREBY AUTHORIZED:
(1) TO ENFORCE THE PROVISIONS IN THIS ARTICLE AND THE PROVISIONS IN
SECTION THIRTEEN HUNDRED NINETY-NINE-MM-1 OF THE PUBLIC HEALTH LAW
CONCERNING FLAVORED VAPOR PRODUCTS.
(2) TO CONDUCT REGULATORY INSPECTIONS DURING NORMAL BUSINESS HOURS OF
ANY PLACE OF BUSINESS, INCLUDING A VEHICLE USED FOR SUCH BUSINESS, WHERE
VAPOR PRODUCTS ARE DISTRIBUTED, PLACED, STORED, SOLD, OR OFFERED FOR
SALE. FOR THE PURPOSES OF THIS SECTION, "PLACE OF BUSINESS" SHALL NOT
INCLUDE A RESIDENCE OR OTHER REAL PROPERTY, OR ANY PERSONAL VEHICLE ON
OR ABOUT SUCH PROPERTY, NOT HELD OUT AS OPEN TO THE PUBLIC OR OTHERWISE
BEING UTILIZED IN A BUSINESS OR COMMERCIAL MANNER, UNLESS PROBABLE CAUSE
EXISTS TO BELIEVE THAT SUCH RESIDENCE, REAL PROPERTY OR VEHICLE IS BEING
USED IN SUCH A BUSINESS OR COMMERCIAL MANNER FOR THE BUYING OR SELLING
OF VAPOR PRODUCTS.
(3) TO EXAMINE ANY VAPOR PRODUCTS AND THE BOOKS, PAPERS, INVOICES, AND
OTHER RECORDS OF ANY PLACE OF BUSINESS OR VEHICLE WHERE VAPOR PRODUCTS
ARE DISTRIBUTED, PLACED, STORED, SOLD OR OFFERED FOR SALE. ANY PERSON IN
A. 4619--A 6
POSSESSION, CONTROL OR OCCUPANCY OF ANY SUCH BUSINESS IS REQUIRED TO
GIVE TO THE COMMISSIONER OR THE COMMISSIONER'S DULY AUTHORIZED REPRESEN-
TATIVES, THE MEANS, FACILITIES, AND OPPORTUNITY FOR SUCH EXAMINATIONS.
FOR THE PURPOSES OF THIS SECTION, "PLACE OF BUSINESS" SHALL NOT INCLUDE
A RESIDENCE OR OTHER REAL PROPERTY, OR ANY PERSONAL VEHICLE ON OR ABOUT
SUCH PROPERTY, NOT HELD OUT AS OPEN TO THE PUBLIC OR OTHERWISE BEING
UTILIZED IN A BUSINESS OR COMMERCIAL MANNER, UNLESS PROBABLE CAUSE
EXISTS TO BELIEVE THAT SUCH RESIDENCE, REAL PROPERTY OR VEHICLE IS BEING
USED IN SUCH A BUSINESS OR COMMERCIAL MANNER FOR THE BUYING OR SELLING
OF VAPOR PRODUCTS.
(B) IF ANY PERSON REGISTERED OR WHO HAS OBTAINED A LICENSE UNDER THIS
ARTICLE, OR THEIR AGENTS, REFUSES TO GIVE THE COMMISSIONER, OR THE
COMMISSIONER'S DULY AUTHORIZED REPRESENTATIVES, THE MEANS, FACILITIES
AND OPPORTUNITY FOR THE INSPECTIONS AND EXAMINATIONS REQUIRED BY THIS
SECTION, THE COMMISSIONER, AFTER NOTICE AND AN OPPORTUNITY FOR A HEAR-
ING, MAY REVOKE THEIR LICENSE TO DISTRIBUTE VAPOR PRODUCTS OR TO SELL
VAPOR PRODUCTS AT RETAIL:
(1) FOR A PERIOD OF ONE YEAR FOR THE FIRST SUCH FAILURE;
(2) FOR A PERIOD OF UP TO THREE YEARS FOR A SECOND SUCH FAILURE WITHIN
A PERIOD OF THREE YEARS; AND
(3) FOR A PERIOD OF UP TO SEVEN YEARS FOR A THIRD SUCH FAILURE WITHIN
FIVE YEARS.
(C) THE COMMISSIONER OR THE COMMISSIONER'S DULY AUTHORIZED REPRESEN-
TATIVES SHALL SEIZE ANY NON-TAX-PAID VAPOR PRODUCTS, FLAVORED VAPOR
PRODUCTS, OR FLAVORED NICOTINE ANALOGUE PRODUCTS FOUND IN ANY PLACE OF
BUSINESS OR VEHICLE WHERE VAPOR PRODUCTS ARE DISTRIBUTED, PLACED,
STORED, SOLD OR OFFERED FOR SALE BY ANY PERSON WHO DOES NOT POSSESS A
LICENSE AS DESCRIBED IN SECTION ELEVEN HUNDRED EIGHTY-THREE-A OF THIS
ARTICLE.
(D) ALL NON-TAX-PAID VAPOR PRODUCTS, FLAVORED VAPOR PRODUCTS, OR
FLAVORED NICOTINE ANALOGUE PRODUCTS SEIZED PURSUANT TO THE AUTHORITY OF
THIS CHAPTER OR ANY OTHER LAW OF THIS STATE SHALL BE TURNED OVER TO THE
DEPARTMENT OR ITS AUTHORIZED REPRESENTATIVE. SUCH SEIZED NON-TAX-PAID
VAPOR PRODUCTS SHALL, AFTER NOTICE AND AN OPPORTUNITY FOR A HEARING, BE
FORFEITED TO THE STATE. IF THE DEPARTMENT DETERMINES THE NON-TAX-PAID
VAPOR PRODUCTS CANNOT BE USED FOR LAW ENFORCEMENT PURPOSES, IT MAY,
WITHIN A REASONABLE TIME AFTER THE FORFEITURE OF SUCH NON-TAX-PAID VAPOR
PRODUCTS, UPON PUBLICATION IN THE STATE REGISTRY, DESTROY SUCH FORFEITED
NON-TAX-PAID VAPOR PRODUCTS.
(E) WHENEVER A POLICE OFFICER DESIGNATED IN SECTION 1.20 OF THE CRIMI-
NAL PROCEDURE LAW OR A PEACE OFFICER DESIGNATED IN SUBDIVISION FOUR OF
SECTION 2.10 OF SUCH LAW, ACTING PURSUANT TO SUCH OFFICER'S SPECIAL
DUTIES, SHALL DISCOVER ANY FLAVORED VAPOR PRODUCTS OR FLAVORED NICOTINE
ANALOGUE PRODUCTS OFFERED FOR RETAIL SALE IN VIOLATION OF THE PROVISIONS
IN SECTION THIRTEEN HUNDRED NINETY-NINE-MM-1 OF THE PUBLIC HEALTH LAW OR
SECTION ELEVEN HUNDRED EIGHTY-THREE-B OF THIS ARTICLE, RESPECTIVELY,
SUCH POLICE OFFICER OR PEACE OFFICER IS HEREBY AUTHORIZED AND EMPOWERED
FORTHWITH TO SEIZE AND TAKE POSSESSION OF SUCH FLAVORED VAPOR PRODUCTS
OR FLAVORED NICOTINE ANALOGUE PRODUCTS. SUCH FLAVORED VAPOR PRODUCTS OR
FLAVORED NICOTINE ANALOGUE PRODUCTS SEIZED BY A POLICE OFFICER OR PEACE
OFFICER SHALL BE TURNED OVER TO THE COMMISSIONER. SUCH SEIZED FLAVORED
VAPOR PRODUCTS OR FLAVORED NICOTINE ANALOGUE PRODUCTS SHALL BE FORFEITED
TO THE STATE. IF THE DEPARTMENT DETERMINES THE VAPOR PRODUCTS OR
FLAVORED NICOTINE ANALOGUE PRODUCTS CANNOT BE USED FOR LAW ENFORCEMENT
PURPOSES, IT MAY, WITHIN A REASONABLE TIME AFTER THE FORFEITURE OF SUCH
A. 4619--A 7
VAPOR PRODUCTS OR FLAVORED NICOTINE ANALOGUE PRODUCTS, DESTROY SUCH
FORFEITED VAPOR PRODUCTS OR FLAVORED NICOTINE ANALOGUE PRODUCTS.
§ 1184-B. GENERAL POWERS OF THE TAX COMMISSION. THE POWERS CONFERRED
UPON THE TAX COMMISSION BY SECTIONS ONE HUNDRED SEVENTY-ONE AND ONE
HUNDRED SEVENTY-ONE-B OF THIS CHAPTER SHALL, SO FAR AS APPLICABLE, BE
EXERCISABLE WITH RESPECT TO THE PROVISIONS OF THIS ARTICLE. SUCH COMMIS-
SION MAY REQUIRE RETURNS TO BE FILED WITH IT AT SUCH TIMES AND CONTAIN-
ING SUCH INFORMATION AS IT MAY PRESCRIBE AND IN SUCH EVENT THE FACT THAT
A PERSON'S NAME IS SIGNED TO THE RETURN SHALL BE PRIMA FACIE EVIDENCE
FOR ALL PURPOSES THAT THE RETURN WAS ACTUALLY SIGNED BY SUCH PERSON.
NOTWITHSTANDING ANY OTHER PROVISION OF THIS ARTICLE, THE TAX COMMISSION
MAY ENTER INTO AN AGREEMENT WITH ANY CITY OF THIS STATE WHICH IS AUTHOR-
IZED TO IMPOSE A TAX SIMILAR TO THAT IMPOSED BY THIS ARTICLE TO PROVIDE
FOR THE JOINT ADMINISTRATION, IN WHOLE OR IN PART, OF SUCH TAXES.
§ 1184-C. DIRECTORY OF VAPOR PRODUCTS. (A) THE COMMISSIONER SHALL
ESTABLISH AND MAINTAIN ON THE COMMISSIONER'S INTERNET WEBSITE A DIRECTO-
RY OF VAPOR PRODUCTS THAT MAY BE SOLD IN THIS STATE.
(B) EVERY MANUFACTURER AND EVERY IMPORTER OF VAPOR PRODUCTS SHALL
SUBMIT TO THE COMMISSIONER A LIST OF ALL VAPOR PRODUCTS THAT THEY MANU-
FACTURE OR IMPORT FOR RETAIL SALE OR FOR SALE TO A CONSUMER IN THIS
STATE. ANY SUBMISSION UNDER THIS SECTION SHALL BE ACCOMPANIED BY A
CERTIFICATION BY THE MANUFACTURER OR IMPORTER, UNDER PENALTY OF PERJURY,
THAT DOES ALL OF THE FOLLOWING:
(1) SEPARATELY LISTS EACH BRAND NAME, PRODUCT NAME, CATEGORY (E.G.,
DISPOSABLE VAPOR PRODUCT, POWER UNIT, DEVICE, E-LIQUID CARTRIDGE, E-LI-
QUID POD);
(2) DESCRIBES FOR EACH VAPOR PRODUCT IF A FORMAL AUTHORIZATION,
APPROVAL, OR ORDER FROM THE UNITED STATES FOOD AND DRUG ADMINISTRATION
UNDER SECTION 387E(J) OR 387J OF THE FEDERAL FOOD, DRUG, AND COSMETIC
ACT (FFDCA) (21 U.S.C. SEC. 301 ET SEQ.) HAS BEEN SOUGHT AND, IF SO, THE
STATUS OF ANY REQUEST FOR THAT AUTHORIZATION, APPROVAL, OR ORDER; AND
(3) CERTIFIES THAT EACH VAPOR PRODUCT IS NOT A FLAVORED VAPOR PRODUCT
OR IS A FLAVORED VAPOR PRODUCT THAT THE U.S. FOOD AND DRUG ADMINIS-
TRATION HAS AUTHORIZED TO LEGALLY MARKET AS DEFINED UNDER 21 U.S.C. §
387J AND THAT HAS RECEIVED A PREMARKET REVIEW APPROVAL ORDER UNDER 21
U.S.C. § 387J(C) ET SEQ.
(C) (1) UPON THE REQUEST OF THE COMMISSIONER, A MANUFACTURER OR
IMPORTER SHALL PROVIDE ADDITIONAL INFORMATION AND FACTUAL SUBSTANTIATION
TO CONFIRM A VAPOR PRODUCT IS NOT A FLAVORED VAPOR PRODUCT, OR INFORMA-
TION AND DOCUMENTATION REGARDING THE VAPOR PRODUCT'S PACKAGING, LABEL-
ING, AND MARKETING AUTHORIZATION STATUS.
(2) INFORMATION SUBMITTED TO THE COMMISSIONER BY A MANUFACTURER OR
IMPORTER PURSUANT TO THIS SUBPARAGRAPH AND DESIGNATED AS NONPUBLIC SHALL
BE DEEMED EXEMPT FROM PUBLIC DISCLOSURE UNDER SECTION EIGHTY-SEVEN OF
THE PUBLIC OFFICERS LAW.
(D) THE COMMISSIONER SHALL DECLINE TO INCLUDE IN, OR MAY REMOVE FROM,
THE DIRECTORY ANY VAPOR PRODUCT THAT THE COMMISSIONER REASONABLY DETER-
MINES IS A FLAVORED VAPOR PRODUCT THAT LACKS A PREMARKET REVIEW APPROVAL
ORDER UNDER 21 U.S.C. § 387J(C) ET SEQ.
(E) (1) THE COMMISSIONER MAY NOT REMOVE A VAPOR PRODUCT FROM THE
DIRECTORY UNTIL AT LEAST THIRTY DAYS AFTER THE MANUFACTURER OR IMPORTER
HAS BEEN GIVEN NOTICE OF AN INTENDED ACTION SETTING FORTH THE REASONS
THEREFOR. NOTICE SHALL BE SUFFICIENT AND BE DEEMED IMMEDIATELY RECEIVED
BY A MANUFACTURER OR IMPORTER IF THE NOTICE IS SENT EITHER ELECTRON-
ICALLY OR BY FACSIMILE TO AN ELECTRONIC MAIL ADDRESS OR FACSIMILE
A. 4619--A 8
NUMBER, AS THE CASE MAY BE, PROVIDED BY THE MANUFACTURER OR IMPORTER IN
ITS MOST RECENT CERTIFICATION FILED UNDER THIS SECTION.
(2) THE VAPOR PRODUCT MANUFACTURER SHALL HAVE FIFTEEN DAYS FROM THE
DATE OF SERVICE OF THE NOTICE OF THE COMMISSIONER'S INTENDED ACTION TO
CURE THE DEFICIENCIES OR OTHERWISE ESTABLISH THAT THE VAPOR PRODUCT
MANUFACTURER OR ITS PRODUCTS SHOULD BE INCLUDED IN THE DIRECTORY.
(3) RETAILERS SHALL HAVE THIRTY DAYS FOLLOWING THE REMOVAL OF A VAPOR
PRODUCT FROM THE DIRECTORY TO SELL SUCH PRODUCTS THAT WERE IN THE
RETAILER'S INVENTORY AS OF THE DATE OF REMOVAL.
(4) AFTER THIRTY DAYS FOLLOWING REMOVAL FROM THE DIRECTORY, THE VAPOR
PRODUCTS IDENTIFIED IN THE NOTICE OF REMOVAL AND INTENDED FOR SALE IN
THIS STATE OR TO A CONSUMER IN THIS STATE ARE SUBJECT TO SEIZURE FROM
RETAILERS, DISTRIBUTORS, AND WHOLESALERS, FORFEITURE, AND DESTRUCTION OR
DISPOSAL, INCLUDING BY CONTRACTING WITH A LICENSED HAZARDOUS WASTE
DISPOSAL FACILITY, AND MAY NOT BE PURCHASED OR SOLD FOR RETAIL SALE OR
TO A CONSUMER IN THIS STATE. THE COST OF SUCH SEIZURE, FORFEITURE, AND
DESTRUCTION OR DISPOSAL SHALL BE BORNE BY THE PERSON FROM WHOM THE
PRODUCTS ARE CONFISCATED.
(F) EVERY MANUFACTURER AND EVERY IMPORTER THAT HAS MADE A SUBMISSION
UNDER THIS SECTION SHALL SUBMIT UPDATED INFORMATION TO THE COMMISSIONER
WHENEVER IT NO LONGER MANUFACTURES OR IMPORTS FOR SALE OR DISTRIBUTION
IN OR INTO THE STATE A VAPOR PRODUCT LISTED IN THE DIRECTORY OR WHEN
THERE HAS BEEN A MATERIAL CHANGE TO THE VAPOR PRODUCT, INCLUDING AS TO
MARKETING AUTHORIZATION STATUS OR FLAVOR.
(G) EVERY MANUFACTURER OR IMPORTER THAT SUBMITS A BRAND STYLE PURSUANT
TO THIS SECTION SHALL ALSO DO ALL OF THE FOLLOWING:
(1) CONSENT TO THE JURISDICTION OF THE COURTS OF THIS STATE FOR THE
PURPOSE OF ENFORCEMENT OF THIS SECTION AND FOR ENFORCEMENT OF REGU-
LATIONS ADOPTED PURSUANT TO THIS SECTION.
(2) APPOINT A REGISTERED AGENT FOR SERVICE OF PROCESS IN THIS STATE.
(3) IDENTIFY THE REGISTERED AGENT TO THE COMMISSIONER.
(4) WAIVE ANY SOVEREIGN IMMUNITY DEFENSE THAT MAY APPLY IN AN ACTION
TO ENFORCE THIS SECTION OR TO ENFORCE REGULATIONS ADOPTED PURSUANT TO
THIS SECTION.
(H) (1) EVERY MANUFACTURER AND IMPORTER SUBMISSION UNDER THIS SECTION
SHALL BE ACCOMPANIED BY AN INITIAL APPLICATION FEE OF ONE THOUSAND
DOLLARS PER VAPOR PRODUCT, AND THEREAFTER AN ANNUAL RENEWAL FEE OF FIVE
HUNDRED DOLLARS PER VAPOR PRODUCT.
(2) APPLICATION AND RENEWAL FEES RECEIVED UNDER THIS SECTION SHALL BE
USED FOR THE ADMINISTRATION AND ENFORCEMENT OF THIS SECTION, INCLUDING
BUT NOT LIMITED TO CONTRACTING WITH A LICENSED HAZARDOUS WASTE DISPOSAL
FACILITY AS NEEDED.
(I) THE COMMISSIONER SHALL PUBLISH THE VAPOR PRODUCT DIRECTORY BY
DECEMBER THIRTY-FIRST, TWO THOUSAND TWENTY-FIVE.
(J) AFTER SIXTY DAYS FOLLOWING INITIAL PUBLICATION OF THE DIRECTORY,
VAPOR PRODUCTS NOT LISTED IN THE DIRECTORY AND INTENDED FOR SALE IN THIS
STATE OR TO A CONSUMER IN THIS STATE ARE SUBJECT TO SEIZURE, FORFEITURE,
AND DESTRUCTION OR DISPOSAL, AND MAY NOT BE PURCHASED OR SOLD FOR RETAIL
SALE OR TO A CONSUMER IN THIS STATE. THE COST OF SUCH SEIZURE, FORFEI-
TURE, AND DESTRUCTION OR DISPOSAL SHALL BE BORNE BY THE PERSON FROM WHOM
THE PRODUCTS ARE CONFISCATED.
(K) THE FOLLOWING PENALTIES SHALL APPLY TO VIOLATIONS OF THIS SECTION:
(1) (I) A RETAILER, DISTRIBUTOR, WHOLESALER, OR IMPORTER WHO SELLS OR
OFFERS FOR SALE A VAPOR PRODUCT FOR RETAIL SALE OR TO A CONSUMER IN THIS
STATE THAT IS NOT INCLUDED IN THE DIRECTORY SHALL BE SUBJECT TO A CIVIL
A. 4619--A 9
PENALTY OF FIVE HUNDRED DOLLARS FOR EACH INDIVIDUAL VAPOR PRODUCT
OFFERED FOR SALE IN VIOLATION OF THIS SECTION;
(II) FOR A SECOND VIOLATION OF THIS TYPE WITHIN A TWELVE-MONTH PERIOD,
THE CIVIL PENALTY SHALL BE AT LEAST SEVEN HUNDRED FIFTY DOLLARS BUT NOT
MORE THAN ONE THOUSAND DOLLARS PER PRODUCT AND A LICENSEE'S LICENSE
SHALL BE SUSPENDED FOR THIRTY DAYS; AND
(III) FOR A THIRD VIOLATION OF THIS TYPE WITHIN A TWELVE-MONTH PERIOD,
THE CIVIL PENALTY SHALL BE AT LEAST ONE THOUSAND DOLLARS BUT NOT MORE
THAN ONE THOUSAND FIVE HUNDRED DOLLARS PER PRODUCT AND A LICENSEE'S
LICENSE SHALL BE REVOKED.
(2) A MANUFACTURER WHOSE VAPOR PRODUCTS ARE NOT LISTED IN THE DIRECTO-
RY AND WHO CAUSES THE PRODUCTS THAT ARE NOT LISTED TO BE SOLD FOR RETAIL
SALE IN THIS STATE OR TO A CONSUMER IN THIS STATE, WHETHER DIRECTLY OR
THROUGH AN IMPORTER, DISTRIBUTOR, WHOLESALER, RETAILER, OR SIMILAR
INTERMEDIARY OR INTERMEDIARIES, IS SUBJECT TO A CIVIL PENALTY OF TEN
THOUSAND DOLLARS FOR EACH INDIVIDUAL VAPOR PRODUCT OFFERED FOR SALE IN
VIOLATION OF THIS SECTION. IN ADDITION, ANY MANUFACTURER THAT FALSELY
REPRESENTS ANY INFORMATION REQUIRED BY A CERTIFICATION FORM SHALL BE
GUILTY OF A CLASS B MISDEMEANOR FOR EACH FALSE REPRESENTATION.
(3) IN AN ACTION TO ENFORCE THIS ACT, THE STATE SHALL BE ENTITLED TO
RECOVER COSTS, INCLUDING THE COSTS OF INVESTIGATION, EXPERT WITNESS FEES
AND REASONABLE ATTORNEY FEES.
(4) A SECOND OR SUBSEQUENT VIOLATION OF THIS SECTION IS A DECEPTIVE
TRADE PRACTICE UNDER SECTION THREE HUNDRED FORTY-NINE OF THE GENERAL
BUSINESS LAW.
(M) THE COMMISSIONER MAY ADOPT RULES AND REGULATIONS NECESSARY TO
IMPLEMENT THE PURPOSES OF THIS SECTION.
§ 6. This act shall take effect immediately.