N.Y. Tax Law § 1182: Imposition of compensating use tax

§ 1182. Imposition of compensating use tax. (a) Except to the extent

that vapor products have already been or will be subject to the tax

imposed by section eleven hundred eighty-one of this article, or are

otherwise exempt under this article, there is hereby imposed a use tax

on every use within the state of vapor products: (1) purchased at

retail; and (2) manufactured or processed by the user if items of the

same kind are sold by him or her in the regular course of his or her

business.

(b) For purposes of paragraph one of subdivision (a) of this section,

the tax shall be at the rate of twenty percent of the consideration

given or contracted to be given for such vapor product purchased at

retail. For purposes of paragraph two of subdivision (a) of this

section, the tax shall be at the rate of twenty percent of the price at

which such items of the same kind of vapor product are offered for sale

by the user, and the mere storage, keeping, retention or withdrawal from

storage of such vapor product by the person that manufactured or

processed such vapor product shall not be deemed a taxable use by him or

her.

(c) The tax due pursuant to this section shall be paid and reported no

later than twenty days after such use on a form prescribed by the

commissioner.