2023 New York Laws › TAX - Tax › Article 28-C - Supplemental Tax on Vapor Products › 1183 - Vapor Products Dealer Registration and Renewal.

§  1183.  Vapor  products  dealer  registration and renewal. (a) Every
person who intends to sell vapor products in  this  state  must  receive
from the commissioner a certificate of registration prior to engaging in
business.  Such  person  must electronically submit a properly completed
application for a certificate of registration for each location at which
vapor products will be sold in this state, on a form prescribed  by  the
commissioner,  and  shall be accompanied by a non-refundable application
fee of three hundred dollars.
(b) A vapor products dealer certificate of registration shall be valid
for the calendar year for which it is issued unless earlier suspended or
revoked. Upon the expiration of the term stated on  the  certificate  of
registration,  such certificate shall be null and void. A certificate of
registration shall not  be  assignable  or  transferable  and  shall  be
destroyed  immediately  upon  the  vapor  products  dealer ceasing to do
business as specified in such certificate or  in  the  event  that  such
business never commenced.
(c) Every vapor product dealer shall publicly display a vapor products
dealer  certificate  of  registration  in each place of business in this
state where vapor products are sold at retail. A vapor  products  dealer
who  has  no regular place of business shall publicly display such valid
certificate on each of its carts, stands, trucks or other  merchandising
devices through which it sells vapor products.
(d)  (1)  The  commissioner  shall  refuse  to  issue a certificate of
registration to any applicant who does not possess a  valid  certificate
of  authority  under section eleven hundred thirty-four of this chapter.
In addition, the commissioner may  refuse  to  issue  a  certificate  of
registration, or suspend, cancel or revoke a certificate of registration
issued  to  any person who: (A) has a past-due liability as that term is
defined in section one hundred seventy-one-v of this  chapter;  (B)  has
had  a  certificate of registration under this article or any license or
registration provided for in this chapter revoked within one  year  from
the  date on which such application was filed; (C) has been convicted of
a crime provided for in this chapter within one year from  the  date  on
which  such  application was filed; (D) willfully fails to file a report
or return required by this article; (E) willfully files,  causes  to  be
filed,  gives  or  causes  to  be given a report, return, certificate or
affidavit required by this article which is false; (F)  willfully  fails
to collect or truthfully account for or pay over any tax imposed by this
article;  or (G) whose place of business is at the same premises as that
of a person whose vapor products dealer registration  has  been  revoked
and  where  such  revocation is still in effect, unless the applicant or
vapor  products  dealer  provides   the   commissioner   with   adequate
documentation demonstrating that such applicant or vapor products dealer
acquired the premises or business through an arm's length transaction as
defined  in  paragraph  (e)  of  subdivision one of section four hundred
eighty-a of this chapter.
(2) In addition to the grounds  provided  in  paragraph  one  of  this
subdivision,  the  commissioner  shall  refuse to issue a certificate of
registration and shall cancel or suspend a certificate  of  registration
as  directed by an enforcement officer pursuant to article thirteen-F of
the public health law. Notwithstanding  any  provision  of  law  to  the
contrary,   an   applicant   whose  application  for  a  certificate  of
registration is refused or a vapor products dealer whose registration is
cancelled or suspended under this paragraph shall have  no  right  to  a
hearing  under  this chapter and shall have no right to commence a court
action or  proceeding  or  to  any  other  legal  recourse  against  the
commissioner  with  respect to such refusal, suspension or cancellation;
provided, however, that nothing herein shall  be  construed  to  deny  a

vapor  products  dealer a hearing under article thirteen-F of the public
health law or to prohibit vapor products dealers from commencing a court
action or proceeding  against  an  enforcement  officer  as  defined  in
section thirteen hundred ninety-nine-aa of the public health law.
(e)  If a vapor products dealer is suspended, cancelled or revoked and
such vapor products dealer sells vapor products through  more  than  one
place of business in this state, the vapor products dealer's certificate
of  registration issued to that place of business, cart, stand, truck or
other merchandising device, where  such  violation  occurred,  shall  be
suspended,  revoked  or  cancelled.  Provided,  however,  upon  a  vapor
products dealer's third suspension, cancellation or revocation within  a
five-year period for any one or more businesses owned or operated by the
vapor  products  dealer, such suspension, cancellation, or revocation of
the vapor products dealer's certificate of registration shall  apply  to
all  places  of  business  where  he or she sells vapor products in this
state.
(f) Every holder of a certificate  of  registration  must  notify  the
commissioner  of  changes  to  any  of  the  information  stated  on the
certificate or changes to any information contained in  the  application
for  the  certificate of registration. Such notification must be made on
or before the last day of the month in which a change occurs and must be
made electronically on a form prescribed by the commissioner.
(g)  Every  vapor  products  dealer  who  holds   a   certificate   of
registration  under  this  article  shall  be  required to reapply for a
certificate of registration for the following calendar year on or before
the twentieth day of September and such reapplication shall  be  subject
to  the same requirements and conditions, including grounds for refusal,
as an initial registration under this article, including but not limited
to the payment of the three hundred  dollar  application  fee  for  each
retail location.
(h)  In  addition  to  any  other penalty imposed by this chapter, any
vapor products dealer who violates the provisions of this  section,  (1)
for  a  first  violation  is  liable for a civil fine not less than five
thousand dollars but not to exceed twenty-five thousand dollars and such
certificate of registration may be suspended for a period  of  not  more
than  six  months;  and  (2) for a second or subsequent violation within
three years following a prior violation of this section, is liable for a
civil fine not  less  than  ten  thousand  dollars  but  not  to  exceed
thirty-five thousand dollars and such certificate of registration may be
suspended  for  a  period of up to thirty-six months; or (3) for a third
violation within a period of five years, its vapor products  certificate
or  certificates  of registration issued to each place of business owned
or operated by the vapor products dealer in this state, shall be revoked
for a period of up to five years.