N.Y. Tax Law § 1180: Definitions

§ 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.