Statute · New York Tax Law
N.Y. Tax Law § 1180 — Definitions
N.Y. Tax Law § 1180
- Type
- Statute
- Source
- New York Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 1180. Definitions. For the purposes of the taxes imposed by this article, the following terms shall mean:
Citator
N.Y. Tax Law § 1180 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
§ 1180. Definitions. For the purposes of the taxes imposed by this article, the following terms shall mean:
(a) "Vapor product" means any noncombustible liquid or gel, regardless of the presence of nicotine therein, that is manufactured in to a finished product for use in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, vaping pen, hookah pen or other similar device. "Vapor product" shall not include any product approved by the United States food and drug administration as a drug or medical device, or manufactured and dispensed pursuant to title five-A of article thirty-three of the public health law.
(b) "Vapor products dealer" means a person licensed by the commissioner to sell vapor products in this state.