- As of May 2020, Public Health Law Article 13-F Section 1399-MM-1 prohibits the sale of flavored vapor products that do not have an FDA marketing order. This includes menthol-flavored products and allows only tobacco-flavored vaping products to be sold.
- Effective July 1, 2020, Public Health Law Article 13-F Section 1399-BB ends marketing schemes to lower the price of tobacco and vapor products for consumers. Retailers are prohibited from accepting or honoring discounts, including the use of coupons or multipack price promotions.
- As of May 2020, Public Health Law Article 13-F Section 1399-MM-2, pharmacies or retail establishments that contain a pharmacy may no longer sell tobacco and vapor products.
- As of July 1, 2020, Public Health Law Article 13-F Section 1399-DD-1 restricts the public display of tobacco and vaping product advertisements and the display of smoking paraphernalia within 500 feet of a school in New York City and within 1,500 feet of a school in the rest of the state.
- In 2002, Public Health Law Article 13-F Section 1399-LL made it illegal for common or contract carriers such as FedEx®, UPS, and DHL to ship cigarettes to New York addresses, except to an address licensed to sell cigarettes. In 2020, the law was amended to restrict the shipment of vapor products to only registered vapor product dealers, export warehouse owners, or agents of the state or federal government in accordance with official duties. This amendment ends the shipment of online orders of vapor products to individual consumers, a primary way underage youth purchased vaping products. The national Prevent All Cigarette Trafficking Act (commonly called the PACT Act) of 2009 prohibits the delivery of cigarettes, vapes and e-cigarettes, and smokeless tobacco through the U.S. Postal Service. These state and federal laws work together to curtail the sale of cigarettes, other tobacco products, and e-cigarettes over the internet and require internet sellers to affix tax stamps and pay all federal, state, local or Tribal tobacco taxes.
- As of July 2020, an amendment to Public Health Law Article 13-F Section 1399-EE increases the penalties for illegally selling tobacco and vaping products to underage purchasers and other Adolescent Tobacco Use Prevention Act violations. Penalties include increased monetary fines and registration suspensions and revocations.
- Article 13-F Section 1399-CC of the Public Health Law prohibited the sale of tobacco and vapor products and smoking paraphernalia to people under the age of 21. Retailers cannot sell cigarettes, cigars, chewing tobacco, powdered tobacco, shisha or other tobacco products, herbal cigarettes, liquid nicotine, electronic cigarettes, rolling papers, or smoking paraphernalia to people under 21 years of age. Penalties for illegal sales to minors include fines, loss of license to sell lottery tickets, and loss of registration to sell tobacco and vapor products. Every registered tobacco retailer is assessed annually for compliance with this law. The 2017-2018 compliance rate was 94%.
Tobacco and vapor product dealers: For more information, visit Signage and Guidance for Tobacco and Vapor Product Businesses.
Laws That Regulate the Sale of Tobacco and Vapor Products
Keep Taxes on Tobacco and Vapor Products High
As of September 1, 2023, New York State has the highest state cigarette tax in the country. The cigarette excise tax increased by $1.00 to $5.35 per pack of 20 cigarettes or little cigars. The tax on moist snuff is $2.00 per ounce, and the tax on cigars and other tobacco products is 75% of wholesale value. Vapor products, with or without nicotine, are taxed at 20% of the retail price. The tax is paid for by the person buying the product and collected by vapor products retailers, who are responsible for collecting the tax and paying and reporting it to the Department of Taxation and Finance. For more information on the vapor product supplemental sales tax, see Vapor Products.
Localities may levy additional tobacco taxes with the approval of the state legislature. New York City imposes a local tax of $1.50 per pack, which, in September 2023, brought the combined state and local tax to $6.85. In addition, New York City Local Law 145 requires retailers to sell cigarettes for a minimum retail price of $13.00 per pack.
Require Registration of Tobacco and Vapor Product Retailers and Wholesalers
Every retail dealer of cigarettes, other commercial tobacco products, and vapor products and every owner or operator of vending machines that sell cigarettes or tobacco products in New York State must register with the Department of Taxation and Finance. In 2023, 16,759 tobacco and vapor product retailers were registered with the Department of Taxation and Finance. Cigarette wholesalers, retailers and distributors also must be licensed. Municipalities may establish their own licensing requirements.
Beginning December 1, 2019, every person who intends to sell vapor products in New York State must apply for and receive a certificate of registration from the Department of Taxation and Finance before selling them. Registration certificates are valid for one year and must be displayed. The law gives the State Health Department enforcement oversight to ensure compliance with all tobacco and e-cigarette laws, including adhering to the minimum legal sale age, display of approved signage, restricting the sale of flavored vaping products other than tobacco-flavored, and storing tobacco and vapor products out of consumers' reach. See New York State Tax Law, Article 28-C to learn more.
Prohibit Cigarette Sales Below Cost
Enacted in 1985, the Cigarette Marketing Standards Act, Tax Law, Article 20-A, prohibits the sale of cigarettes below cost and makes it illegal for retailers to intentionally avoid the collection or payment of taxes. The law includes fines and penalties for violations.
Authorize the Health Commissioner to Regulate Harmful Carrier Oils in Vapor Products
In 2019, a national outbreak of e-cigarette, or vaping, product use-associated lung injury (EVALI) occurred. Laboratory data showed that vitamin E acetate, an additive in some vaping products, was strongly linked to this outbreak. To increase oversight of vapor products through the distribution chain, Public Health Law Article 13-E Section 1399-MM-3 authorizes the State Health Commissioner to promulgate rules and regulations governing the sale and distribution of carrier oils that are suspected of causing acute illness and have been identified as a chemical of concern by the U.S. Centers for Disease Control and Prevention.
Require Vapor Product Manufacturers to Disclose Product Ingredients
Public Health Law Article 17 requires manufacturers of vapor products distributed, sold, or offered for sale in New York State, both retail or wholesale, to disclose the ingredients of vapor products, toxic metals in heating elements, and byproducts of the aerosol produced by the normal use of vaping products to the State Health Commissioner for public record and post these on their websites.
Laws to Prevent E-liquid- and Cigarette Smoking-related Injuries and Deaths
Liquid Nicotine (E-liquid) Packaging Requirement
All liquid nicotine (e-liquid) must be packaged in a child-resistant bottle designed to prevent accidental exposure. Violators are subject to a civil penalty of up to $1,000. See General Business Law, Article 26, Section 399-GG to read the law.
Cigarette Fire Safety Standards
Enacted in 2000 and implemented in 2004, the Cigarette Fire Safety Act, Executive Law Article 6-C Section 156-C, established fire safety standards for cigarettes sold in New York State. The act requires manufacturers to certify that all cigarettes they offer for sale in New York State meet a specific ignition propensity standard to prevent fires caused by burning cigarettes left unattended and particularly those held by smokers who fall asleep during use. New York State was the first jurisdiction in the world to establish such a requirement. Cigarette-caused fires and deaths have declined since the implementation of the law.
