New York legislation · 2025-2026 General Assembly
New York A4619: Relates to the taxation of vapor products
Status: Passed both chambers, June 4, 2026
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.
What the bill says
An act to amend the tax law, in relation to the taxation of vapor products.
From the amended text, May 28, 2026:
AN ACT to amend the tax law, in relation to the taxation of vapor products THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS: Section 1. Section 1180 of the tax law is amended by adding three new subdivisions (c), (d) and (e) to read as follows: (C) "FLAVORED VAPOR PRODUCT" SHALL HAVE THE SAME MEANING AS DESCRIBED IN SECTION THIRTEEN HUNDRED NINETY-NINE-MM-1 OF THE PUBLIC HEALTH LAW. (D) "VAPOR PRODUCTS DISTRIBUTOR" MEANS ANY PERSON WHO IMPORTS OR CAUSES TO BE IMPORTED INTO THIS STATE ANY VAPOR PRODUCTS FOR SALE, OR WHO SELLS VAPOR PRODUCTS TO A VAPOR PRODUCTS DEALER OR OTHER PERSONS FOR THE PURPOSES OF RESALE, OR WHO MANUFACTURES ANY VAPOR PRODUCT IN THIS STATE, AND ANY PERSON WITHIN OR WITHOUT THE STATE WHO IS AUTHORIZED BY THE COMMISSIONER TO MAKE RETURNS AND PAY THE TAX ON VAPOR PRODUCTS SOLD, SHIPPED, OR DELIVERED BY SUCH PERSON TO ANY PERSON IN THE STATE. (E) "WHOLESALE PRICE" MEANS THE PRICE AT WHICH A VAPOR PRODUCTS DEALER PURCHASES VAPOR PRODUCTS FROM A VAPOR PRODUCTS DISTRIBUTOR. § 2. Section 1181 of the tax law, as amended by chapter 92 of the laws of 2021, is amended to read as follows: § 1181. Imposition of tax. (A) In addition to any other tax imposed by …
Sponsors
- Michaelle Solages (D, 22) · primary sponsor
- John Zaccaro (D, 80)
- Alfred Taylor (D, 71)
- Donna Lupardo (D, 123)
- Andrew Hevesi (D, 28)
- Maryjane Shimsky (D, 92)
- Billy Jones (D, 115)
- Dana Levenberg (D, 95)
- Christopher Burdick (D, 93)
- Albert Stirpe (D, 127)
- Jeffrey Dinowitz (D, 81)
- Jonathan Rivera (D, 149)
Latest actions
- : RETURNED TO ASSEMBLY
- : PASSED SENATE
- : 3RD READING CAL.1706
- : SUBSTITUTED FOR S4527B
- : REFERRED TO RULES
- : DELIVERED TO SENATE
- : PASSED ASSEMBLY
- : ORDERED TO THIRD READING RULES CAL.476
- : RULES REPORT CAL.476
- : REPORTED
Votes
- Senate Floor Vote (June 4, 2026): 52 yea, 8 nay, passed
- FLOOR Vote (June 4, 2026): 52 yea, 8 nay, passed
- Assembly Ways And Means Committee: Favorable refer to committee Rules (June 4, 2026): 31 yea, 1 nay, passed
- Assembly Rules Committee: Favorable (June 4, 2026): 28 yea, 0 nay, passed
- Assembly Floor Vote - Final Passage (June 4, 2026): 135 yea, 6 nay, passed
Subjects: Tax Law
Common questions
- What is A4619?
- A4619 is a bill in the New York Legislature (2025-2026 General Assembly): Relates to the taxation of vapor products.
- What does A4619 do?
- In its own words: An act to amend the tax law, in relation to the taxation of vapor products.
- What is the status of A4619?
- Passed both chambers as of June 4, 2026. Latest action: RETURNED TO ASSEMBLY (June 4, 2026).
- Who sponsored A4619?
- Michaelle Solages (D, 22), with 11 co-sponsors.
- Where is the official record for A4619?
- On the New York Legislature website: https://www.nysenate.gov/legislation/bills/2025/A4619
Source: official New York record. Tracked by Delilah, AI for legislation across all 50 states and Congress.