NY S04527

Shifts the 20% vapor products tax from retail sales to wholesale level, collected by distributors from dealers based on wholesale price rather than by retailers from consumers

Creates a new vapor products distributor license requirement with a $300 annual application fee per location, subject to suspension or revocation for violations including unpaid tax liabilities, false filings, or failure to collect taxes

Bans the sale of flavored nicotine analogue products (vapor products containing substances chemically similar to nicotine or with similar nervous system effects)

Establishes a state directory of vapor products that may legally be sold, requiring manufacturers and importers to certify their products are not flavored or have FDA premarket approval, with a $1,000 initial fee and $500 annual renewal fee per product

Authorizes seizure and forfeiture of non-tax-paid, flavored, or non-directory-listed vapor products, with civil penalties ranging from $500 to $10,000 per product depending on violation type and frequency