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Vapor Taxes - NY

New York - Online sales of any e-liquids–regardless of flavor – are banned (vapor products are folded into the same provision that bans shipment of cigarettes to consumers). This does not include components or devices. 

STATE EXCISE VAPOR SALES TAX: Taxable are products containing Eliquid.  There is no tax or ban on products that do not contain e-liquid.

  • Yes on E-Liquid with or without nicotine (online sales of e-liquids are banned)
  • Yes on hardware with e-liquid  (ECBlend does not sell hardware or accessories containing e-liquid).  
  • No excise tax on hardware, devices, components, parts or accessories that do not contain e-liquid.  (Does not exclude sales and use tax)

COUPONS: Not allowed on products with Nicotine

RESTRICTIONS

New York VAPOR PRODUCTS RESTRICTIONS:   

Online sales of e-liquids are banned (vapor products are folded into the same provision that bans shipment of cigarettes to consumers). This does not include components or devices.

Online sales of Vapor Products (see definition below) banned, in state sales: NY prohibits the Online sale of ALL vapor products (E-Liquids only, excludes hardware). 

Liquids Prohibited: Online sales of all E-liquid.  In state sales: E-Liquid with characterizing flavors other than Tobacco or Flavorless, with or without nicotineNicotine free e-liquid, zero nicotine disposables, hardware and components are not impacted. 

Liquids not prohibited: General use or Multipurpose flavorings that may not be aerosolized or vaporized by a device (personal vaporizer, e-cigarette), are not manufactured into a finished product for e-cigarettes, and are not intended to be used for the consumption of nicotine.  Any purchases of flavorings may not be used for any vaping purpose.  

Hardware 

Hardware Prohibited: Devices, components, parts or accessories containing e-liquid, with or without nicotine.

Hardware not prohibited: Devices, components, parts or accessories purchases are allowed unless device has e-liquid in it.  (ECBlend does not sell pre-filled devices online.)

 
Information is current as of:  June 25, 2021  If you are aware of a change or error in this information, please write to HelpDesk@ecblend.com

*** INFORMATION IN THIS ARTICLE IS NOT LEGAL ADVISE OR A SUBSTITUTE FOR LEGAL ADVICE ***

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FAQ and Help on Shipping Options and Vapor Taxes
 

DEFINITIONS: (DISCLAIMER: Underlines by ECBlend are intended only for the purpose of drawing attention to information that pertains to sales by ECBlend - Information below are references only - It is not legal advice or a substitute for legal advice. Definitions may be excerpts and may have additional language or context.  For full context, visit your states websites Dept of Taxation, Tobacco Products, Attorney General, and Senate and House Bills for your state. This information is current as we know it as of the date above.  If you are aware of a change or error in this information, please contact us.)

Electronic cigarette (or e-cigarette) means “an electronic device that delivers vapor which is inhaled by an individual user, and shall include any refill, cartridge and any other component of such a device.” N.Y. Pub. Health Law § 1399-aa(13) (2021)

Vapor products 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, including any device that contains such noncombustible liquid or gel.” N.Y. Pub. Health Law § 1399-aa(17) (2021)  Tax: N.Y. Tax § 1180(a) (2021)

Liquid nicotine (or electronic liquid or e-liquid) means “a liquid composed of nicotine and other chemicals, and which is sold as a product that may be used in an electronic cigarette.”N.Y. Pub. Health Law § 1399-cc(1)(e) (2021)

Vaping means “the use of an electronic cigarette.” N.Y. Pub. Health Law § 1399-n (9) (2021)

 

RESTRICTIONS 

Sale of flavored vapor products intended to be used for the consumption of nicotine prohibited.  N.Y. Pub. Health Law § 1399-mm-1(2) (2021)

The law does not include flavorless and tobacco flavored nicotine vapor products (https://health.ny.gov/press/releases/2020/2020-05-18_fl_nicotine_vapor_products_ban.htm)

Vapor product dealers prohibited from shipping vapor products intended to be used for the consumption of nicotine to unauthorized persons in the state. N.Y. Pub. Health Law § 1399-ll(1-a) (2021)

Retailers prohibited from engaging in discount sales (including, but not limited to, coupons, multipack discounts) of vapor products (with some exceptions). N.Y. Pub. Health Law §§ 1399-bb(1-a); 1399-bb(3) (2021)

 

Excerpt, for complete text visit N.Y. Pub. Health Law § 1399-mm-1(2) (2021)

(Underlining is by ECBlend, for a full copy, visit the above link)

§ 1399-MM-1. SALE OF FLAVORED PRODUCTS PROHIBITED. 1. FOR THE PURPOSES OF THIS SECTION "FLAVORED" SHALL MEAN ANY VAPOR PRODUCT INTENDED OR REASONABLY EXPECTED TO BE USED WITH OR FOR  THE CONSUMPTION OF NICOTINE, WITH A DISTINGUISHABLE TASTE OR AROMA, OTHER THAN THE TASTE OR AROMA OF TOBACCO, IMPARTED EITHER PRIOR TO OR DURING CONSUMPTION OF SUCH PRODUCT OR A COMPONENT PART THEREOF, INCLUDING BUT NOT LIMITED TO TASTES OR AROMAS RELATING TO ANY FRUIT, CHOCOLATE, VANILLA, HONEY, CANDY, COCOA, DESSERT, ALCOHOLIC BEVERAGE, MINT, WINTERGREEN,  MENTHOL, HERB OR SPICE, OR ANY CONCEPT FLAVOR THAT IMPARTS A TASTE OR AROMA THAT IS DISTINGUISHABLE FROM TOBACCO FLAVOR BUT MAY NOT RELATE TO ANY PARTICULAR KNOWN FLAVOR. A VAPOR PRODUCT INTENDED OR REASONABLY EXPECTED TO BE USED WITH OR FOR THE CONSUMPTION OF NICOTINE, SHALL BE PRESUMED TO BE FLAVORED IF A PRODUCT'S RETAILER, MANUFACTURER, OR A MANUFACTURER'S AGENT OR EMPLOYEE HAS MADE A STATEMENT OR CLAIM DIRECTED TO CONSUMERS OR THE PUBLIC, WHETHER EXPRESSED OR IMPLIED, THAT SUCH PRODUCT OR DEVICE HAS A DISTINGUISHABLE TASTE OR AROMA OTHER THAN THE TASTE OR AROMA OF TOBACCO.

 

EXCERPTS from FAQ from https://www.tax.ny.gov/bus/vpt/ as of 6/29/2021  (For full content, please visit the website)

Underlines are from ECBlend for emphasis only

What products does this supplemental sales tax apply to? Specifically, e-liquids or all vape products and hardware?   

E-liquid is subject to the supplemental sales tax regardless of whether it is sold separately or together with the battery and/or charger. If the battery and/or charger are sold separately from the e-liquid, the battery and charger are not subject to the supplemental sales tax imposed on vapor products.

Will this tax be on all liquids regardless of whether it is an Ends Product? CBD liquid? Vitamin Liquids? E-Cigarettes?   

Yes. The supplemental sales tax applies to all noncombustible liquids or gels, 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.

How is the tax handled when coupons are used, or vendor rebates offered? 

If the item is on sale at a reduced price or purchased with a store coupon issued by the seller, the supplemental sales tax is charged on the reduced price. [...]