New guidance for vapor products dealers—Application for Vapor Products Dealer Certificate of Registration is now available.

The Tax Department has issued new guidance on the supplemental sales tax on retail sales of vapor products.

See TSB-M-19(3)S, Vapor Products Dealer Registration and Filing Requirements, for more information.

Register now

Any business currently selling vapor products at retail must be registered with the Tax Department as a vapor products dealer before December 1, 2019. Businesses that intend to sell vapor products must register before they begin selling these products. 

The annual registration fees are:

• $300 for each retail or online location
• $300 for each vending machine

Registration process (online only)

You must have a Business Online Services account to register and pay the fee.

1. Log in to your Business Online Services account (or create one).
2. Select the ≡ Services menu in the upper left-hand corner of your Account Summary homepage.
3. Select Registrations and account updates, then select Vapor products registration from the expanded menu.

Payment options available: 

• ACH debit: see ACH debit block information below
• Credit card: convenience fee is applied

ACH debit block information

If you have debit blocks on your bank account—even if you have already authorized sales tax payments to the Tax Department—you must communicate with your bank to specifically authorize your vapor products dealer registration payment. Your bank will process only these authorized transactions. 

For important payment information, see ACH debit block.

For more information

To stay up to date with new information, visit Vapor products periodically, or subscribe to our Cigarette, tobacco, and vapor products taxes email topic for updates.