Effective December 1, 2019, New York is imposing a 20% supplemental sales tax on all vapor products sold at retail in the state. Vapor products are noncombustible liquids and gels, with or without nicotine, that are manufactured into a finished product for use in an electronic cigarette, cigar, cigarillo, pipe, vaping hookah, or vaping pen. Any person or business who sells vapor products on or after December 1, 2019 must obtain a Vapor Products Dealer Certificate of Registration from the New York Department of Taxation and Finance for every retail location, online location, or vending machine where vapor products are sold. The certificate must be renewed annually for each retail location, online location, or vending machine that sells vapor products. There is a $300 fee for each application, including annual renewals.