N.Y. Tax Law § 1181: Imposition of 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.