New York State Assembly

 
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A04619 Summary:

A04619 Actions:

A04619 Committee Votes:

Committee:RULES   Chair:Glick      
DATE:06/04/2026AYE/NAY:28/0  Action: Favorable         
Heastie
Excused
Ra
Aye
Pretlow
Aye
Hawley
Aye
Cook
Excused
Blankenbush
Aye
Glick
Aye
Brabenec
Excused
Dinowitz
Aye
Palmesano
Aye
Colton
Aye
Reilly
Aye
Magnarelli
Aye
Smith
Aye
Paulin
Aye
Jensen
Aye
Peoples-Stokes
Aye
Gandolfo
Aye
Benedetto
Aye
Lavine
Aye
Lupardo
Aye
Braunstein
Aye
Davila
Aye
Hyndman
Aye
Rozic
Aye
Bronson
Aye
Hevesi
Aye
Hunter
Aye
Taylor
Aye
Cruz
Aye
Vanel
Aye

Committee:WAYS AND MEANS   Chair:Pretlow      
DATE:06/04/2026AYE/NAY:31/1  Action: Favorable refer to committee Rules        
Pretlow
Aye
Palmesano
Aye
Glick
Aye
Fitzpatrick
Aye
Colton
Aye
Hawley
Aye
Cook
Excused
Blankenbush
Aye
Benedetto
Aye
Walsh
Aye
Weprin
Aye
DeStefano
Aye
Ramos
Aye
Manktelow
Nay
Braunstein
Aye
Smullen
Aye
McDonald
Aye
Giglio
Aye
Rozic
Aye
Slater
Aye
Dinowitz
Aye
Magnarelli
Aye
Bronson
Aye
Dilan
Absent
Seawright
Aye
Hyndman
Aye
Walker
Absent
Bichotte Hermel
Aye
Simon
Aye
Cruz
Aye
Otis
Aye
Solages
Aye
Hunter
Aye
Septimo
Aye
Hevesi
Aye

A04619 Floor Votes:

A04619 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         4619--B
 
                               2025-2026 Regular Sessions
 
                   IN ASSEMBLY
 
                                    February 4, 2025
                                       ___________
 
        Introduced  by M. of A. SOLAGES, ZACCARO, TAYLOR, LUPARDO, HEVESI, SHIM-
          SKY, LEVENBERG, STECK, BURDICK, STIRPE,  DINOWITZ,  RIVERA,  WILLIAMS,
          BENEDETTO,  DILAN,  CRUZ,  MAGNARELLI,  DAVILA,  LAVINE, MEEKS, REYES,
          BRONSON,  KAY,  BUTTENSCHON,  BURROUGHS,  BENDETT  --  read  once  and
          referred  to  the Committee on Ways and Means -- committee discharged,
          bill amended, ordered reprinted as amended  and  recommitted  to  said
          committee -- recommitted to the Committee on Ways and Means in accord-
          ance  with  Assembly  Rule  3,  sec.  2  -- committee discharged, bill
          amended, ordered reprinted as amended and recommitted to said  commit-
          tee
 
        AN  ACT  to  amend  the  tax  law,  in relation to the taxation of vapor
          products
 
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
 
     1    Section  1. Section 1180 of the tax law is amended by adding three new
     2  subdivisions (c), (d) and (e) to read as follows:
     3    (c) "Flavored vapor product" shall have the same meaning as  described
     4  in section thirteen hundred ninety-nine-mm-1 of the public health law.
     5    (d) "Vapor products distributor" means any person who imports or caus-
     6  es  to  be  imported into this state any vapor products for sale, or who
     7  sells vapor products to a vapor products dealer or other persons for the
     8  purposes of resale, or who manufactures any vapor product in this state,
     9  and any person within or without the state  who  is  authorized  by  the
    10  commissioner  to  make  returns  and pay the tax on vapor products sold,
    11  shipped, or delivered by such person to any person in the state.
    12    (e) "Wholesale price" means the price at which a vapor products dealer
    13  purchases vapor products from a vapor products distributor.
    14    § 2. Section 1181 of the tax law, as amended by chapter 92 of the laws
    15  of 2021, is amended to read as follows:
    16    § 1181. Imposition of tax.  (a) In addition to any other  tax  imposed
    17  by  this  chapter or other law, there is hereby imposed a tax [of twenty

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06080-08-6
        A. 4619--B                          2

     1  percent on receipts from the retail sale of vapor products sold in  this
     2  state.  The  tax  is imposed on the purchaser and collected by the vapor
     3  products dealer as defined in subdivision (b) of section eleven  hundred
     4  eighty  of  this  article, in trust for and on account of the state. The
     5  taxes imposed under this section shall not apply to  adult-use  cannabis
     6  products subject to tax under article twenty-C of this chapter] on vapor
     7  products  at  the following rates: on vapor products that are prefilled,
     8  sealed by the manufacturer, and not intended to be refilled,  thirty-two
     9  cents per milliliter of the noncombustible liquid or gel contained ther-
    10  ein;  and  for  any other vapor products, eight percent on the wholesale
    11  price of vapor products sold by a vapor products distributor to a  vapor
    12  products  dealer in this state. The tax is imposed on the vapor products
    13  dealer and collected by the vapor products distributor, in trust for and
    14  on account of the state. The taxes imposed under this section shall  not
    15  apply  to adult-use cannabis products subject to tax under article twen-
    16  ty-C of this chapter. Such tax on  vapor  products  is  intended  to  be
    17  imposed only once upon the sale of any vapor products.
    18    (b)  The vapor products distributor shall be liable for the payment of
    19  the tax on vapor products which the vapor products  distributor  imports
    20  or  causes  to  be  imported into the state, or which the vapor products
    21  distributor sells to a  vapor  products  dealer  or  other  persons  for
    22  purposes  of resale in this state, or which the vapor products distribu-
    23  tor manufactures in the state,  and  every  vapor  products  distributor
    24  authorized by the commissioner to make returns and pay the tax on tobac-
    25  co products sold, shipped or delivered by the vapor products distributor
    26  to any person in the state shall be liable for the payment of the tax on
    27  all vapor products sold, shipped or delivered.
    28    (c)  Every  vapor  products  dealer shall be liable for the tax on all
    29  vapor products in the vapor products  distributor's  possession  at  any
    30  time,  upon  which  tax has not been paid or assumed by a vapor products
    31  distributor appointed by the commissioner, and the failure of any  vapor
    32  products  dealer  to  produce  and  exhibit  to  the commissioner or the
    33  commissioner's authorized representative upon demand, an  invoice  by  a
    34  vapor  products distributor for any vapor products in the vapor products
    35  distributor's possession shall be  presumptive  evidence  that  the  tax
    36  thereon  has  not  been paid, and that such dealer is liable for the tax
    37  thereon unless evidence of such invoice,  payment  or  assumption  shall
    38  later be produced.
    39    §  3.  The  tax  law  is amended by adding two new sections 1183-a and
    40  1183-b to read as follows:
    41    § 1183-a. Vapor products distributor license and  renewal.  (a)  Every
    42  person who intends to be a vapor products distributor in this state must
    43  receive  from  the commissioner a license prior to engaging in business.
    44  In addition to the requirements of section eleven  hundred  eighty-three
    45  of this article, a vapor products dealer who purchases or receives vapor
    46  products  from  a  manufacturer  or  out-of-state  distributor  shall be
    47  required to obtain a vapor products distributor license.  The  applicant
    48  for  a  vapor  products distributor license must electronically submit a
    49  properly completed application for a license for each location at  which
    50  the  business  shall be conducted in this state, on a form prescribed by
    51  the commissioner, and shall be accompanied by a non-refundable  applica-
    52  tion fee of three hundred dollars.
    53    (b) A vapor products distributor license shall be valid for the calen-
    54  dar  year  for  which  it is issued unless earlier suspended or revoked.
    55  Upon the expiration of the term stated  on  the  license,  such  license
    56  shall  be null and void. A license shall not be assignable or transfera-
        A. 4619--B                          3
 
     1  ble and shall be destroyed immediately upon the vapor products distribu-
     2  tor ceasing to do business as specified in such license or in the  event
     3  that such business never commenced.
     4    (c)  Every  vapor  products  distributor shall publicly display in the
     5  vapor products distributor's  place  of  business  a  license  from  the
     6  department.
     7    (d) (1) The commissioner shall refuse to issue a license to any appli-
     8  cant who does not possess a valid certificate of authority under section
     9  eleven hundred thirty-four of this chapter. In addition, the commission-
    10  er may refuse to issue a license, or suspend, cancel or revoke a license
    11  issued to any person who:
    12    (A)  has  a  past-due liability as that term is defined in section one
    13  hundred seventy-one-v of this chapter;
    14    (B) has had a license under this article or any license  or  registra-
    15  tion  provided for in this chapter revoked within one year from the date
    16  on which such application was filed;
    17    (C) has been convicted of a crime provided for in this chapter  within
    18  one year from the date on which such application was filed;
    19    (D)  willfully fails to file a report or return required by this arti-
    20  cle;
    21    (E) willfully files, causes to be filed, gives or causes to be given a
    22  report, return, certificate or affidavit required by this article  which
    23  is false;
    24    (F)  willfully  fails to collect or truthfully account for or pay over
    25  any tax imposed by this article; or
    26    (G) whose place of business is at the  same  premises  as  that  of  a
    27  person  whose  vapor  products  distributor license has been revoked and
    28  where such revocation is still in effect, unless the applicant or  vapor
    29  products  distributor provides the commissioner with adequate documenta-
    30  tion demonstrating that such applicant  or  vapor  products  distributor
    31  acquired the premises or business through an arm's length transaction as
    32  defined  in  paragraph  (e)  of  subdivision one of section four hundred
    33  eighty-a of this chapter.
    34    (2) In addition to the grounds  provided  in  paragraph  one  of  this
    35  subdivision,  the commissioner shall refuse to issue a license and shall
    36  cancel or suspend a license as directed by an enforcement officer pursu-
    37  ant to article thirteen-F of the public health law. Notwithstanding  any
    38  provision  of  law to the contrary, an applicant whose application for a
    39  license is refused or a vapor  products  distributor  whose  license  is
    40  cancelled  or  suspended  under  this paragraph shall have no right to a
    41  hearing under this chapter and shall have no right to commence  a  court
    42  action  or proceeding or to any other legal recourse against the commis-
    43  sioner  with  respect  to  such  refusal,  suspension  or  cancellation;
    44  provided,  however,  that  nothing  herein  shall be construed to deny a
    45  vapor products distributor a hearing under  article  thirteen-F  of  the
    46  public  health  law  or  to  prohibit  vapor  products distributors from
    47  commencing a court action or proceeding against an  enforcement  officer
    48  as  defined  in  section  thirteen  hundred ninety-nine-aa of the public
    49  health law.
    50    (e) If a vapor products distributor license is suspended, cancelled or
    51  revoked and such vapor products distributor distributes or  sells  vapor
    52  products  through  more  than  one  place of business in this state, the
    53  vapor products distributor's license issued to that  place  of  business
    54  where such violation occurred shall be suspended, revoked, or cancelled.
    55  Provided, however, upon a vapor products distributor's third suspension,
    56  cancellation,  or  revocation  within  a five-year period for any one or
        A. 4619--B                          4
 
     1  more businesses owned or operated by  the  vapor  products  distributor,
     2  such  suspension,  cancellation,  or  revocation  of  the vapor products
     3  distributor's license shall apply to all places of  business  where  the
     4  vapor  products  distributor distributes or sells vapor products in this
     5  state.
     6    (f) Every holder of a license must notify the commissioner of  changes
     7  to any of the information stated on the license or changes to any infor-
     8  mation  contained  in the application for the license. Such notification
     9  must be made on or before the last day of the month in  which  a  change
    10  occurs  and  must  be  made  electronically  on a form prescribed by the
    11  commissioner.
    12    (g) Every vapor products distributor who holds a  license  under  this
    13  article  shall  be  required  to reapply for a license for the following
    14  calendar year on or before the twentieth day of September and such reap-
    15  plication shall be subject to  the  same  requirements  and  conditions,
    16  including grounds for refusal, as an initial license under this article,
    17  including  but  not  limited  to the payment of the three hundred dollar
    18  application fee for each business location.
    19    (h) In addition to any other penalty  imposed  by  this  chapter,  any
    20  vapor  products distributor who violates the provisions of this section,
    21  (1) for a first violation is liable for a civil fine not less than  five
    22  thousand dollars but not to exceed twenty-five thousand dollars and such
    23  license  may  be suspended for a period of not more than six months; and
    24  (2) for a second or subsequent violation within three years following  a
    25  prior  violation  of  this  section, is liable for a civil fine not less
    26  than ten thousand dollars but not to exceed thirty-five thousand dollars
    27  and such license may be suspended for  a  period  of  up  to  thirty-six
    28  months;  or (3) for a third violation within a period of five years, the
    29  license issued to each place of business owned or operated by the  vapor
    30  products  distributor  in this state shall be revoked for a period of up
    31  to five years.
    32    § 1183-b. Restrictions on sale and storage. (a) No person, including a
    33  vapor products dealer or any agent or employee of a vapor products deal-
    34  er, shall sell or offer for sale at retail in the state or to any person
    35  in the state any flavored vapor product.
    36    (b) No vapor products distributor or any agent or employee of a  vapor
    37  products  distributor  acting in the capacity thereof, shall sell, proc-
    38  ess, package, ship or distribute flavored  vapor  products  to  a  vapor
    39  products  dealer or seller, or any agent or employee of a vapor products
    40  dealer or seller acting in the capacity thereof, located in  the  state.
    41  Nothing  in  this  section shall prevent a vapor products distributor or
    42  any agent or employee of a vapor  products  distributor  acting  in  the
    43  capacity  thereof,  from  selling,  processing,  packaging,  shipping or
    44  distributing flavored vapor products to out-of-state retailers.
    45    (c) No vapor products dealer, seller or distributor or  any  agent  or
    46  employee  of  a  vapor products dealer, seller, or distributor acting in
    47  the capacity thereof, shall keep in inventory, store,  stow,  warehouse,
    48  process,  package,  ship, or distribute flavored vapor products anywhere
    49  in, adjacent to, or accessible to a place of business or premises  where
    50  vapor  products  are  sold,  offered for sale, exchanged, or offered for
    51  exchange, for any form of consideration, at retail.
    52    § 4. Section 1184 of the tax law, as added by section 1 of part UU  of
    53  chapter 59 of the laws of 2019, is amended to read as follows:
    54    §  1184.  Administrative provisions. (a) [Except as otherwise provided
    55  for in this article, the taxes imposed by this article shall be adminis-
    56  tered and collected in a like manner  as  and  jointly  with  the  taxes
        A. 4619--B                          5

     1  imposed  by  sections eleven hundred five and eleven hundred ten of this
     2  chapter. In addition, except as otherwise provided in this article,  all
     3  of  the  provisions  of  article  twenty-eight  of  this chapter (except
     4  sections  eleven  hundred  seven,  eleven  hundred eight, eleven hundred
     5  nine, and eleven hundred forty-eight) relating to or applicable  to  the
     6  administration,  collection  and  review  of  the  taxes imposed by such
     7  sections eleven hundred five and eleven hundred ten, including, but  not
     8  limited to, the provisions relating to definitions, returns, exemptions,
     9  penalties,  tax  secrecy, personal liability for the tax, and collection
    10  of tax from the customer, shall apply to the taxes imposed by this arti-
    11  cle so far as such provisions  can  be  made  applicable  to  the  taxes
    12  imposed by this article with such limitations as set forth in this arti-
    13  cle  and  such  modifications as may be necessary in order to adapt such
    14  language to the taxes so imposed. Such provisions shall apply  with  the
    15  same  force  and  effect as if the language of those provisions had been
    16  set forth in full  in  this  article  except  to  the  extent  that  any
    17  provision  is either inconsistent with a provision of this article or is
    18  not relevant to the taxes imposed by this article.
    19    (b) Notwithstanding the provisions of subdivision (a) of this section,
    20  the exemptions provided in paragraph ten of subdivision (a)  of  section
    21  eleven  hundred  fifteen  of this chapter, and the provisions of section
    22  eleven hundred sixteen, except those provided in  paragraphs  one,  two,
    23  three and six of subdivision (a) of such section, shall not apply to the
    24  taxes imposed by this article.] Every vapor products distributor author-
    25  ized  by  the  commissioner  to  make  returns  and pay the tax on vapor
    26  products sold, shipped, or delivered by the vapor  products  distributor
    27  to  a  person  in the state shall file a return showing the quantity and
    28  wholesale price of all vapor products so  sold,  shipped,  or  delivered
    29  during the preceding calendar month. Provided, however, the commissioner
    30  may,  if  the  commissioner  deems  it  necessary in order to ensure the
    31  payment of the taxes imposed by this article, require returns to be made
    32  at such times and covering such periods as  the  commissioner  may  deem
    33  necessary,  and,  by  regulation,  may permit the filing of returns on a
    34  quarterly, semi-annual or annual basis,  or  may  waive  the  filing  of
    35  returns  by  a  vapor  products  distributor for such time and upon such
    36  terms as the commissioner may deem  proper  if  satisfied  that  no  tax
    37  imposed  by this article is or will be payable during the time for which
    38  returns are waived. Such returns shall contain such further  information
    39  as the commissioner may require.
    40    (b) Every vapor product distributor shall pay to the commissioner with
    41  the  filing  of  such  return  the  tax on vapor products for such month
    42  imposed under this article, less two percent, to cover the distributor's
    43  expense in the collection and remittance of the said tax.
    44    (c) Notwithstanding the provisions of this section or  section  eleven
    45  hundred forty-six of this chapter, the commissioner may, in [his or her]
    46  the commissioner's discretion, permit the commissioner of health or [his
    47  or  her]  such  commissioner's  authorized representative to inspect any
    48  return related to the tax imposed by this article and may furnish to the
    49  commissioner of health any such return  or  supply  [him  or  her]  such
    50  commissioner  with  information concerning an item contained in any such
    51  return, or disclosed by any investigation  of  a  liability  under  this
    52  article.
    53    §  5.  The  tax  law  is  amended by adding three new sections 1184-a,
    54  1184-b and 1184-c to read as follows:
    55    § 1184-a. Enforcement. (a) The commissioner or the commissioner's duly
    56  authorized representatives are hereby authorized:
        A. 4619--B                          6

     1    (1) To enforce the provisions in this article and  the  provisions  in
     2  section  thirteen  hundred  ninety-nine-mm-1  of  the  public health law
     3  concerning flavored vapor products.
     4    (2)  To conduct regulatory inspections during normal business hours of
     5  any place of business, including a vehicle used for such business, where
     6  vapor products are distributed, placed, stored,  sold,  or  offered  for
     7  sale.  For  the  purposes of this section, "place of business" shall not
     8  include a residence or other real property, or any personal  vehicle  on
     9  or  about such property, not held out as open to the public or otherwise
    10  being utilized in a business or commercial manner, unless probable cause
    11  exists to believe that such residence, real property or vehicle is being
    12  used in such a business or commercial manner for the buying  or  selling
    13  of vapor products.
    14    (3) To examine any vapor products and the books, papers, invoices, and
    15  other  records  of any place of business or vehicle where vapor products
    16  are distributed, placed, stored, sold or offered for sale. Any person in
    17  possession, control or occupancy of any such  business  is  required  to
    18  give to the commissioner or the commissioner's duly authorized represen-
    19  tatives,  the  means, facilities, and opportunity for such examinations.
    20  For the purposes of this section, "place of business" shall not  include
    21  a  residence or other real property, or any personal vehicle on or about
    22  such property, not held out as open to the  public  or  otherwise  being
    23  utilized  in  a  business  or  commercial  manner, unless probable cause
    24  exists to believe that such residence, real property or vehicle is being
    25  used in such a business or commercial manner for the buying  or  selling
    26  of vapor products.
    27    (b)  If any person registered or who has obtained a license under this
    28  article, or their agents, refuses  to  give  the  commissioner,  or  the
    29  commissioner's  duly  authorized  representatives, the means, facilities
    30  and opportunity for the inspections and examinations  required  by  this
    31  section,  the  commissioner, after notice and an opportunity for a hear-
    32  ing, may revoke their license to distribute vapor products  or  to  sell
    33  vapor products at retail:
    34    (1) for a period of one year for the first such failure;
    35    (2) for a period of up to three years for a second such failure within
    36  a period of three years; and
    37    (3)  for a period of up to seven years for a third such failure within
    38  five years.
    39    (c) The commissioner or the commissioner's duly  authorized  represen-
    40  tatives  shall  seize  any non-tax-paid vapor products or flavored vapor
    41  products, found in any place of business or vehicle where vapor products
    42  are distributed, placed, stored, sold or offered for sale by any  person
    43  who  does  not  possess a license as described in section eleven hundred
    44  eighty-three-a of this article.
    45    (d) All non-tax-paid vapor products or flavored vapor products  seized
    46  pursuant to the authority of this chapter or any other law of this state
    47  shall be turned over to the department or its authorized representative.
    48  Such  seized  non-tax-paid  vapor  products  shall,  after notice and an
    49  opportunity for a hearing, be forfeited to the state. If the  department
    50  determines  the  non-tax-paid  vapor  products  cannot  be  used for law
    51  enforcement purposes, it may, within a reasonable time after the forfei-
    52  ture of such non-tax-paid vapor products, upon publication in the  state
    53  registry, destroy such forfeited non-tax-paid vapor products.
    54    (e) Whenever a police officer designated in section 1.20 of the crimi-
    55  nal  procedure  law or a peace officer designated in subdivision four of
    56  section 2.10 of such law, acting  pursuant  to  such  officer's  special
        A. 4619--B                          7
 
     1  duties,  shall  discover  any flavored vapor products offered for retail
     2  sale in violation of the provisions in section thirteen hundred  ninety-
     3  nine-mm-1  of  the  public  health law or section eleven hundred eighty-
     4  three-b  of  this  article,  respectively,  such police officer or peace
     5  officer is hereby authorized and empowered forthwith to seize  and  take
     6  possession  of  such  flavored  vapor  products.    Such  flavored vapor
     7  products seized by a police officer or peace  officer  shall  be  turned
     8  over  to  the  commissioner.  Such  seized  flavored  vapor  products or
     9  flavored nicotine analogue products shall be forfeited to the state.  If
    10  the  department  determines  the  vapor  products cannot be used for law
    11  enforcement purposes, it may, within a reasonable time after the forfei-
    12  ture of such vapor products, destroy such forfeited vapor products.
    13    § 1184-b. General powers of the tax commission. The  powers  conferred
    14  upon  the  tax  commission  by  sections one hundred seventy-one and one
    15  hundred seventy-one-b of this chapter shall, so far  as  applicable,  be
    16  exercisable with respect to the provisions of this article. Such commis-
    17  sion  may require returns to be filed with it at such times and contain-
    18  ing such information as it may prescribe and in such event the fact that
    19  a person's name is signed to the return shall be  prima  facie  evidence
    20  for  all  purposes  that  the return was actually signed by such person.
    21  Notwithstanding any other provision of this article, the tax  commission
    22  may enter into an agreement with any city of this state which is author-
    23  ized  to impose a tax similar to that imposed by this article to provide
    24  for the joint administration, in whole or in part, of such taxes.
    25    § 1184-c. Directory of vapor  products.  (a)  The  commissioner  shall
    26  establish and maintain on the commissioner's internet website a directo-
    27  ry of vapor products that may be sold in this state.
    28    (b)  Every  manufacturer  and  every  importer of vapor products shall
    29  submit to the commissioner a list of all vapor products that they  manu-
    30  facture  or  import  for  retail  sale or for sale to a consumer in this
    31  state. Any submission under this  section  shall  be  accompanied  by  a
    32  certification by the manufacturer or importer, under penalty of perjury,
    33  that does all of the following:
    34    (1)  separately  lists  each brand name, product name, category (e.g.,
    35  disposable vapor product, power unit, device, e-liquid cartridge,  e-li-
    36  quid pod);
    37    (2)  describes  for  each  vapor  product  if  a formal authorization,
    38  approval, or order from the United States Food and  Drug  Administration
    39  under  Section  387e(j)  or 387j of the Federal Food, Drug, and Cosmetic
    40  Act (FFDCA) (21 U.S.C. Sec. 301 et seq.) has been sought and, if so, the
    41  status of any request for that authorization, approval, or order; and
    42    (3) certifies that each vapor product is not a flavored vapor  product
    43  or  is  a  flavored  vapor  product that the U.S. Food and Drug Adminis-
    44  tration has authorized to legally market as defined under  21  U.S.C.  §
    45  387j  and  that  has received a premarket review approval order under 21
    46  U.S.C. § 387j(c) et seq.
    47    (c) (1) Upon the  request  of  the  commissioner,  a  manufacturer  or
    48  importer shall provide additional information and factual substantiation
    49  to  confirm a vapor product is not a flavored vapor product, or informa-
    50  tion and documentation regarding the vapor product's  packaging,  label-
    51  ing, and marketing authorization status.
    52    (2)  Information  submitted  to  the commissioner by a manufacturer or
    53  importer pursuant to this subparagraph and designated as nonpublic shall
    54  be deemed exempt from public disclosure under  section  eighty-seven  of
    55  the public officers law.
        A. 4619--B                          8
 
     1    (d)  The commissioner shall decline to include in, or may remove from,
     2  the directory any vapor product that the commissioner reasonably  deter-
     3  mines is a flavored vapor product that lacks a premarket review approval
     4  order under 21 U.S.C. § 387j(c) et seq.
     5    (e)  (1)  The  commissioner  may  not  remove a vapor product from the
     6  directory until at least thirty days after the manufacturer or  importer
     7  has  been  given  notice of an intended action setting forth the reasons
     8  therefor. Notice shall be sufficient and be deemed immediately  received
     9  by  a  manufacturer  or  importer if the notice is sent either electron-
    10  ically or by facsimile  to  an  electronic  mail  address  or  facsimile
    11  number,  as the case may be, provided by the manufacturer or importer in
    12  its most recent certification filed under this section.
    13    (2) The vapor product manufacturer shall have fifteen  days  from  the
    14  date  of  service of the notice of the commissioner's intended action to
    15  cure the deficiencies or otherwise  establish  that  the  vapor  product
    16  manufacturer or its products should be included in the directory.
    17    (3)  Retailers shall have thirty days following the removal of a vapor
    18  product from the directory to  sell  such  products  that  were  in  the
    19  retailer's inventory as of the date of removal.
    20    (4)  After thirty days following removal from the directory, the vapor
    21  products identified in the notice of removal and intended  for  sale  in
    22  this  state  or  to a consumer in this state are subject to seizure from
    23  retailers, distributors, and wholesalers, forfeiture, and destruction or
    24  disposal, including by  contracting  with  a  licensed  hazardous  waste
    25  disposal  facility,  and may not be purchased or sold for retail sale or
    26  to a consumer in this state. The cost of such seizure,  forfeiture,  and
    27  destruction  or  disposal  shall  be  borne  by the person from whom the
    28  products are confiscated.
    29    (f) Every manufacturer and every importer that has made  a  submission
    30  under  this section shall submit updated information to the commissioner
    31  whenever it no longer manufactures or imports for sale  or  distribution
    32  in  or  into  the  state a vapor product listed in the directory or when
    33  there has been a material change to the vapor product, including  as  to
    34  marketing authorization status or flavor.
    35    (g) Every manufacturer or importer that submits a brand style pursuant
    36  to this section shall also do all of the following:
    37    (1)  Consent  to  the jurisdiction of the courts of this state for the
    38  purpose of enforcement of this section  and  for  enforcement  of  regu-
    39  lations adopted pursuant to this section.
    40    (2) Appoint a registered agent for service of process in this state.
    41    (3) Identify the registered agent to the commissioner.
    42    (4)  Waive  any sovereign immunity defense that may apply in an action
    43  to enforce this section or to enforce regulations  adopted  pursuant  to
    44  this section.
    45    (h)  (1) Every manufacturer and importer submission under this section
    46  shall be accompanied by an  initial  application  fee  of  one  thousand
    47  dollars  per vapor product, and thereafter an annual renewal fee of five
    48  hundred dollars per vapor product.
    49    (2) Application and renewal fees received under this section shall  be
    50  used  for  the administration and enforcement of this section, including
    51  but not limited to contracting with a licensed hazardous waste  disposal
    52  facility as needed.
    53    (i)  The  commissioner  shall  publish  the vapor product directory by
    54  December thirty-first, two thousand twenty-six.
    55    (j) After sixty days following initial publication of  the  directory,
    56  vapor products not listed in the directory and intended for sale in this
        A. 4619--B                          9

     1  state or to a consumer in this state are subject to seizure, forfeiture,
     2  and destruction or disposal, and may not be purchased or sold for retail
     3  sale  or  to a consumer in this state. The cost of such seizure, forfei-
     4  ture, and destruction or disposal shall be borne by the person from whom
     5  the products are confiscated.
     6    (k) The following penalties shall apply to violations of this section:
     7    (1)  (i) A retailer, distributor, wholesaler, or importer who sells or
     8  offers for sale a vapor product for retail sale or to a consumer in this
     9  state that is not included in the directory shall be subject to a  civil
    10  penalty  of  five  hundred  dollars  for  each  individual vapor product
    11  offered for sale in violation of this section;
    12    (ii) for a second violation of this type within a twelve-month period,
    13  the civil penalty shall be at least seven hundred fifty dollars but  not
    14  more  than  one  thousand  dollars  per product and a licensee's license
    15  shall be suspended for thirty days; and
    16    (iii) for a third violation of this type within a twelve-month period,
    17  the civil penalty shall be at least one thousand dollars  but  not  more
    18  than  one  thousand  five  hundred  dollars per product and a licensee's
    19  license shall be revoked.
    20    (2) A manufacturer whose vapor products are not listed in the directo-
    21  ry and who causes the products that are not listed to be sold for retail
    22  sale in this state or to a consumer in this state, whether  directly  or
    23  through  an  importer,  distributor,  wholesaler,  retailer,  or similar
    24  intermediary or intermediaries, is subject to a  civil  penalty  of  ten
    25  thousand  dollars  for each individual vapor product offered for sale in
    26  violation of this section. In addition, any  manufacturer  that  falsely
    27  represents  any  information  required  by a certification form shall be
    28  guilty of a class B misdemeanor for each false representation.
    29    (3) In an action to enforce this act, the state shall be  entitled  to
    30  recover costs, including the costs of investigation, expert witness fees
    31  and reasonable attorney fees.
    32    (4)  A  second  or subsequent violation of this section is a deceptive
    33  trade practice under section three hundred  forty-nine  of  the  general
    34  business law.
    35    (m)  The  commissioner  may  adopt  rules and regulations necessary to
    36  implement the purposes of this section.
    37    § 6. This act shall take effect immediately.