N.Y. Tax Law § 1181

§ 1181. Imposition of tax. In addition to any other tax imposed by\nthis chapter or other law, there is hereby imposed a tax of twenty\npercent on receipts from the retail sale of vapor products sold in this\nstate. The tax is imposed on the purchaser and collected by the vapor\nproducts dealer as defined in subdivision (b) of section eleven hundred\neighty of this article, in trust for and on account of the state. The\ntaxes imposed under this section shall not apply to adult-use cannabis\nproducts subject to tax under article twenty-C of this chapter.\n