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Department of Taxation and Finance

Vapor products

Now available online through your Business Online Services account!

Cigarettes and tobacco products retail dealer registration renewal and vapor products dealer registration renewal.

Renewal begins September 1, 2021, and is open until September 20, 2021.

A 20% supplemental sales tax is imposed on retail sales of vapor products in New York. The tax is collected by a vapor products dealer. Any business that intends to sell vapor products must be registered as a vapor products dealer before making sales of vapor products.


1 Public Health Law, Article 33, Title 5-A

Demo: Vapor Retailer Registration

Demo: Vapor Retailer Registration