New York Consolidated Laws, Tax Law - TAX § 1181. Imposition of tax

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