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This entry was published on 2019-12-06
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SECTION 1183
Vapor products dealer registration and renewal
Tax (TAX) CHAPTER 60, ARTICLE 28-C
§ 1183. Vapor products dealer registration and renewal. (a) Every
person who intends to sell vapor products in this state must receive
from the commissioner a certificate of registration prior to engaging in
business. Such person must electronically submit a properly completed
application for a certificate of registration for each location at which
vapor products will be sold in this state, on a form prescribed by the
commissioner, and shall be accompanied by a non-refundable application
fee of three hundred dollars.

(b) A vapor products dealer certificate of registration shall be valid
for the calendar year for which it is issued unless earlier suspended or
revoked. Upon the expiration of the term stated on the certificate of
registration, such certificate shall be null and void. A certificate of
registration shall not be assignable or transferable and shall be
destroyed immediately upon the vapor products dealer ceasing to do
business as specified in such certificate or in the event that such
business never commenced.

(c) Every vapor product dealer shall publicly display a vapor products
dealer certificate of registration in each place of business in this
state where vapor products are sold at retail. A vapor products dealer
who has no regular place of business shall publicly display such valid
certificate on each of its carts, stands, trucks or other merchandising
devices through which it sells vapor products.

(d) (1) The commissioner shall refuse to issue a certificate of
registration to any applicant who does not possess a valid certificate
of authority under section eleven hundred thirty-four of this chapter.
In addition, the commissioner may refuse to issue a certificate of
registration, or suspend, cancel or revoke a certificate of registration
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 certificate of registration under this article or any license or
registration 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 article; (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 dealer registration has been revoked
and where such revocation is still in effect, unless the applicant or
vapor products dealer provides the commissioner with adequate
documentation demonstrating that such applicant or vapor products dealer
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 certificate of
registration and shall cancel or suspend a certificate of registration
as directed by an enforcement officer pursuant to article thirteen-F of
the public health law. Notwithstanding any provision of law to the
contrary, an applicant whose application for a certificate of
registration is refused or a vapor products dealer whose registration 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
commissioner with respect to such refusal, suspension or cancellation;
provided, however, that nothing herein shall be construed to deny a
vapor products dealer a hearing under article thirteen-F of the public
health law or to prohibit vapor products dealers 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 dealer is suspended, cancelled or revoked and
such vapor products dealer sells vapor products through more than one
place of business in this state, the vapor products dealer's certificate
of registration issued to that place of business, cart, stand, truck or
other merchandising device, where such violation occurred, shall be
suspended, revoked or cancelled. Provided, however, upon a vapor
products dealer's third suspension, cancellation or revocation within a
five-year period for any one or more businesses owned or operated by the
vapor products dealer, such suspension, cancellation, or revocation of
the vapor products dealer's certificate of registration shall apply to
all places of business where he or she sells vapor products in this
state.

(f) Every holder of a certificate of registration must notify the
commissioner of changes to any of the information stated on the
certificate or changes to any information contained in the application
for the certificate of registration. 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 dealer who holds a certificate of
registration under this article shall be required to reapply for a
certificate of registration for the following calendar year on or before
the twentieth day of September and such reapplication shall be subject
to the same requirements and conditions, including grounds for refusal,
as an initial registration under this article, including but not limited
to the payment of the three hundred dollar application fee for each
retail location.

(h) In addition to any other penalty imposed by this chapter, any
vapor products dealer 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
certificate of registration 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 certificate of registration may be
suspended for a period of up to thirty-six months; or (3) for a third
violation within a period of five years, its vapor products certificate
or certificates of registration issued to each place of business owned
or operated by the vapor products dealer in this state, shall be revoked
for a period of up to five years.