New York S 4527: Relates to the taxation of vapor products

Bill Text

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S04527 Summary:

BILL NOS04527B

&nbsp

SAME ASSAME AS A04619-B

&nbsp

SPONSORCOMRIE

&nbsp

COSPNSRCOONEY, FERNANDEZ, JACKSON, KAVANAGH, PARKER, RHOADS, SANDERS, SEPULVEDA

&nbsp

MLTSPNSR

&nbsp

Amd §§1180, 1181 & 1184, add §§1183-a, 1183-b, 1184-a, 1184-b & 1184-c, Tax L

&nbsp

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.

Go to top S04527 Actions:

BILL NOS04527B

&nbsp

02/06/2025REFERRED TO BUDGET AND REVENUE

05/20/2025AMEND AND RECOMMIT TO BUDGET AND REVENUE

05/20/2025PRINT NUMBER 4527A

06/12/2025COMMITTEE DISCHARGED AND COMMITTED TO RULES

06/12/2025ORDERED TO THIRD READING CAL.1974

06/13/2025RECOMMITTED TO RULES

01/07/2026REFERRED TO BUDGET AND REVENUE

05/28/2026AMEND AND RECOMMIT TO BUDGET AND REVENUE

05/28/2026PRINT NUMBER 4527B

06/04/2026COMMITTEE DISCHARGED AND COMMITTED TO RULES

06/04/2026ORDERED TO THIRD READING CAL.1706

06/04/2026SUBSTITUTED BY A4619B

&nbspA04619 AMEND=B Solages

&nbsp02/04/2025referred to ways and means

&nbsp05/21/2025amend and recommit to ways and means

&nbsp05/21/2025print number 4619a

&nbsp01/07/2026referred to ways and means

&nbsp05/28/2026amend and recommit to ways and means

&nbsp05/28/2026print number 4619b

&nbsp06/04/2026reported referred to rules

&nbsp06/04/2026reported 

&nbsp06/04/2026rules report cal.476

&nbsp06/04/2026ordered to third reading rules cal.476

&nbsp06/04/2026passed assembly

&nbsp06/04/2026delivered to senate

&nbsp06/04/2026REFERRED TO RULES

&nbsp06/04/2026SUBSTITUTED FOR S4527B

&nbsp06/04/20263RD READING CAL.1706

&nbsp06/04/2026PASSED SENATE

&nbsp06/04/2026RETURNED TO ASSEMBLY

Go to topS04527 Committee&nbspVotes:

Go to topS04527 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS04527 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 4527--B

 2025-2026 Regular Sessions

 IN SENATE

 February 6, 2025
 ___________

 Introduced by Sens. COMRIE, COONEY, FAHY, FERNANDEZ, JACKSON, KAVANAGH,
 PARKER, RHOADS, SANDERS, SEPULVEDA -- read twice and ordered printed,
 and when printed to be committed to the Committee on Budget and Reven-
 ue -- committee discharged, bill amended, ordered reprinted as amended
 and recommitted to said committee -- recommitted to the Committee on
 Budget and Revenue in accordance with Senate Rule 6, sec. 8 -- commit-
 tee discharged, bill amended, ordered reprinted as amended and recom-
 mitted 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:

 1 Section 1. Section 1180 of the tax law is amended by adding three new
 2 subdivisions (c), (d) and (e) to read as follows:
 3 (c) "Flavored vapor product" shall have the same meaning as described
 4 in section thirteen hundred ninety-nine-mm-1 of the public health law.
 5 (d) "Vapor products distributor" means any person who imports or caus-
 6 es to be imported into this state any vapor products for sale, or who
 7 sells vapor products to a vapor products dealer or other persons for the
 8 purposes of resale, or who manufactures any vapor product in this state,
 9 and any person within or without the state who is authorized by the
 10 commissioner to make returns and pay the tax on vapor products sold,
 11 shipped, or delivered by such person to any person in the state.
 12 (e) "Wholesale price" means the price at which a vapor products dealer
 13 purchases vapor products from a vapor products distributor.
 14 § 2. Section 1181 of the tax law, as amended by chapter 92 of the laws
 15 of 2021, is amended to read as follows:
 16 § 1181. Imposition of tax. (a) In addition to any other tax imposed
 17 by this chapter or other law, there is hereby imposed a tax [of twenty
 18 percent on receipts from the retail sale of vapor products sold in this
 19 state. The tax is imposed on the purchaser and collected by the vapor

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD06080-09-6

 S. 4527--B 2

 1 products dealer as defined in subdivision