N.Y. Tax Law § 1180

§ 1180. Definitions. For the purposes of the taxes imposed by this\narticle, the following terms shall mean:\n (a) "Vapor product" means any noncombustible liquid or gel, regardless\nof the presence of nicotine therein, that is manufactured in to a\nfinished product for use in an electronic cigarette, electronic cigar,\nelectronic cigarillo, electronic pipe, vaping pen, hookah pen or other\nsimilar device. "Vapor product" shall not include any product approved\nby the United States food and drug administration as a drug or medical\ndevice, or manufactured and dispensed pursuant to title five-A of\narticle thirty-three of the public health law.\n (b) "Vapor products dealer" means a person licensed by the\ncommissioner to sell vapor products in this state.\n