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.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A9206
SPONSOR: Solages TITLE OF BILL:
An act to amend the tax law, in relation to the taxation of vapor
products
PURPOSE:
To strengthen enforcement of the ban on flavored vape products.
SUMMARY:
Section 1. Amends section 1180 of the tax law by adding a new subdivi-
sion (c).
Section 2. Amends section 1181 of the tax law, as chapter 92 of the laws
of 2021.
Section 3. Amends the tax law by adding a new section 1183-a.
Section 4. Amends section 1184 of the tax law as added by section 1 of
part UU of chapter 59 of the laws of 2019.
Section 5. Amends the tax law by adding two new sections 1184-a and
1184-b.
Section 6. Sets the effective date.
JUSTIFICATION:
Vapor products have a variety of names, including electronic nicotine
delivery systems (ENDS), electronic cigarettes (e-cigarettes), vape
pens, etc. The state of New York currently has a law restricting the
sale of flavored vapor products in order to combat the current vaping
epidemic. The New York State Department of Health reports that more than
1 in 5 high school students reported vaping in 2020
1. The Centers for
Disease Control and Prevention (CDC) report that more than 1 in 7 high
school students used e-cigarettes as of 2022
2. Vapor products
threaten the lives of young children in the state of New York and pose
threatening health risks. The use of vapor products has been associated
with increased risk of heart disease, lung cancer, and asthma.
This legislation will stem the tide of illegal flavored vapes in our
communities by strengthening regulations on the manufacturer and
distributor level of the supply chain.
RACIAL JUSTICE IMPACT:
TBD.
GENDER JUSTICE IMPACT:
Male adolescents showed higher prevalence of e-cigarette use (40.0% vs
31.3%) and cigarette smoking (4.4% vs 2.9%) than females
3. Imple-
menting this legislation would combat the growing presence of vapor
product use amongst young males.
LEGISLATIVE HISTORY:
New bill.
FISCAL IMPLICATIONS:
TBD.
EFFECTIVE DATE:
This act shall take effect immediately.
1https://ag.ny.gov/press-release/2023/attorney- general-james-se-
cures-46 2-million-juul-its-role-youth-va ping-epidemic
2https://ag.ny.gov/press-release/2023/attorney-general-james-secures-4
62-million-juul-its-role-youth-va ping-epidemic
3 https://doi.org/10.1016/j.dialog.2022.100029
