S 4527 New York Senate · 2025 Regular Session

Relates to the taxation of vapor products

Summary

Relates to the taxation of vapor products; provides for the licensing of vapor products distributors; imposes certain tax return filing requirements on vapor products distributors; provides for enforcement powers.

Issues: ✓ Budget & Taxes

Bill status in committee 1 of 4 stages cleared

Introduction

Feb 2025

Committee Review

Floor Vote

Governor

Introduced Feb 6, 2025 Last action Jun 4, 2026

Maddy AI version diff · 2 comparisons

What changed between versions

S4527A → S4527B · 5 edits

MODERATE

The bill was significantly amended to change the tax structure and responsible parties for vapor products. The tax liability shifted from the purchaser to the vapor products dealer, and the tax base changed from retail receipts to wholesale prices. Additionally, the list of sponsors was expanded, and the bill was re-referred to the Budget and Revenue Committee.

Scope change

The bill's scope regarding tax liability and collection methods changed. Instead of taxing the end consumer at the point of retail sale, the new version taxes the dealer at the wholesale level based on the price paid to the distributor.

DEFINITION

The definition of 'Flavored nicotine analogue product' was removed, while the definition of 'Wholesale price' was added to clarify the tax base.

REQUIREMENT

The tax rate structure was altered to include a specific 32-cent per milliliter fee for prefilled, sealed products and an 8% tax on the wholesale price for other products.

ELIGIBILITY

Responsibility for paying the tax shifted from the retail purchaser to the vapor products dealer, and the entity collecting the tax shifted from the dealer to the distributor.

SCOPE

The number of bill sponsors was increased, adding several new legislators to the introduction list.

TIMELINE

The bill's procedural status was updated to reflect re-commitment to the Committee on Budget and Revenue in accordance with Senate Rule 6.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Jun 4, 2026

Committee

COMMITTEE DISCHARGED AND COMMITTED TO RULES

upper

May 28, 2026

Upper · Passed

PRINT NUMBER 4527B

upper

May 28, 2026

Upper · Passed

AMEND AND RECOMMIT TO BUDGET AND REVENUE

upper

Jan 7, 2026

Committee

REFERRED TO BUDGET AND REVENUE

upper

Jun 13, 2025

Committee

RECOMMITTED TO RULES

upper

Jun 12, 2025

Committee

COMMITTEE DISCHARGED AND COMMITTED TO RULES

upper

May 20, 2025

Upper · Passed

PRINT NUMBER 4527A

upper

May 20, 2025

Upper · Passed

AMEND AND RECOMMIT TO BUDGET AND REVENUE

upper

Feb 6, 2025

Committee

REFERRED TO BUDGET AND REVENUE

upper

1 primary · 8 co-sponsors