What's happening
This bill imposes a 25-cent per milliliter tax on vapor products and updates definitions related to vaping in public health law.
Why it matters
Expands the definition of "smoking" in public health law to include not only traditional tobacco products but also vapor products and herbal cigarettes, potentially broadening where vaping is restricted in public spaces.
Defines "vapor product" broadly to include any noncombustible liquid or gel for use in electronic smoking devices, regardless of nicotine content, but excludes FDA-approved cessation or medical devices—this could impact a wide range of vaping substances and devices, not just nicotine e-liquids.
Requires distributors and wholesalers to clearly state the volume of vapor product on invoices, which increases transparency and may help enforce tax compliance and market oversight.
Creates a new, per-milliliter tax model for vapor products, which could raise prices for consumers, potentially discourage use (especially among youth), and generate new state revenue, but may also impact small businesses and the vaping industry.
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Who cares
Headline styles
Tax Vapor Products
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 38
No co-sponsors yet.
History
- Referred to health
- Referred to health
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
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 Assembly, do enact as follows:
Section 1. Subdivision 8 of section 1399-n of the public health law, as amended by chapter 13 of the laws of 2003, is amended and a new subdivision 9-a is added to read as follows:
8. "Smoking" means the burning of a lighted cigar, cigarette, pipe or any other matter or substance which contains tobacco, the burning of an herbal cigarette or the use of a vapor product.
9-a. "Vapor product" means any noncombustible liquid or gel, regardless of the presence of nicotine therein, that is manufactured into a finished product for use in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, vaping pen, hookah pen or other similar device. "Vapor product" shall not include any product approved by the United States food and drug administration as a drug or medical device.
§ 2. Subdivision 1 of section 471-b of the tax law is amended by adding a new paragraph (d) to read as follows:
(d) The state shall impose a tax on vapor products at a rate of twenty-five cents per fluid milliliter, or part thereof, of the vapor product. All invoices for vapor products issued by distributors and wholesalers shall state the amount of vapor product in milliliters.
§ 3. This act shall take effect on the one hundred eightieth day after 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
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the public health law and the tax law, in relation to imposing a tax on vapor products
Purpose or general idea of bill
This bill would enact a 25 cent tax per milliliter on vapor products, including vapes and e-cigarettes.
Summary of provisions
Section 1: Subdivision 8 of section 1399-n of the public health law, as amended by chapter 13 of the laws of 2003, is amended to add herbal cigarettes and vapor products to the definition of "smoking", and a new subdivision 9 is added to define "vapor product".
Section 2: Subdivision 1 of section 471-b of the tax law is amended by adding a new subdivision (d), which implements a tax on vapor products.
Section 3: Effective date.
Justification
E-cigarette use is often touted as a safer alternative to using tradi- tional tobacco products or as a method to quit smoking. The truth is that e-cigarettes are harmful to health and not a proven method of ciga- rette cessation. E-cigarette vapor can contain a variety of dangerous chemicals including cadmium, formaldehyde, diacetyl and benzene. Heavy metals like lead, tin and nickel can be present. It is the nicotine in e-cigarettes that makes using them highly addictive, the same as for traditional cigarettes.
E-cigarettes are most commonly used among teenagers and young adults. New York's young people are at serious risk for becoming addicted to these products. In fact, a recent study showed that teens who use e-ci- garettes are much more likely to pick up smoking. E-cigarette use among teens doubled between 2014 and 2016.
It is time to treat e-cigarettes and other vape products like the addic- tive tobacco products they mimic so well. That includes taxing them like cigarettes. E-cigarettes are a threat to public health and without action will trap a new generation of New Yorker's in the grips of addiction.
Prior legislative history
2017-18: S7335 - HEALTH
Fiscal implications
To be determined.
Effective date
This act shall take effect on the one hundred eightieth day after it shall have become a law.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.