 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                           137
 
                               2019-2020 Regular Sessions
 
                    IN SENATE
 
                                       (Prefiled)
 
                                     January 9, 2019
                                       ___________
 
        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
    13  device.
    14    § 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    § 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.
                                                                   LBD05336-01-9
Relates to a state tax on vapor products

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