New York S04527 amends the tax law to tax vapor products, require licensing for distributors, and establish enforcement powers.

New York S04527 amends the tax law to impose a tax on vapor products, specifically 32 cents per milliliter for prefilled, sealed products not intended to be refilled. It mandates licensing for vapor products distributors, requiring them to obtain a license from the commissioner and pay taxes on vapor products sold, shipped, or delivered in the state. The bill also outlines enforcement powers for the commissioner, allowing the seizure of non-tax-paid vapor products and the forfeiture of such products to the state.

New York S04527 amends the tax law to tax vapor products, require licensing for distributors, and establish enforcement powers.

New York S04527 amends the tax law to impose a tax on vapor products, specifically 32 cents per milliliter for prefilled, sealed products not intended to be refilled. It mandates licensing for vapor products distributors, requiring them to obtain a license from the commissioner and pay taxes on vapor products sold, shipped, or delivered in the state. The bill also outlines enforcement powers for the commissioner, allowing the seizure of non-tax-paid vapor products and the forfeiture of such products to the state.