New York requires every Buffalo retailer that sells electronic cigarettes or vapor products to register annually with the Department of Taxation and Finance and follow strict point-of-sale and signage rules.
Under NY Tax Law and NY Public Health Law, any Buffalo store offering electronic cigarettes, vapor products, or liquid nicotine for sale must hold a current Vapor Products Dealer Registration from the NY Department of Taxation and Finance, in addition to a tobacco retailer registration. Stores must collect the twenty-percent state vapor excise tax, post warning and Tobacco 21 signage, keep products behind the counter or in adult-only sections, and refuse self-service displays. Registrations are renewed annually and tied to the specific retail location.
Selling vapor products without registration can lead to fines, seizure of products, back taxes plus interest, and disqualification from holding any NY tobacco retail license.
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