N.Y. TAX Law § 1182

§ 1182. Imposition of compensating use tax. (a) Except to the extent\nthat vapor products have already been or will be subject to the tax\nimposed by section eleven hundred eighty-one of this article, or are\notherwise exempt under this article, there is hereby imposed a use tax\non every use within the state of vapor products: (1) purchased at\nretail; and (2) manufactured or processed by the user if items of the\nsame kind are sold by him or her in the regular course of his or her\nbusiness.\n (b) For purposes of paragraph one of subdivision (a) of this section,\nthe tax shall be at the rate of twenty percent of the consideration\ngiven or contracted to be given for such vapor product purchased at\nretail. For purposes of paragraph two of subdivision (a) of this\nsection, the tax shall be at the rate of twenty percent of the price at\nwhich such items of the same kind of vapor product are offered for sale\nby the user, and the mere storage, keeping, retention or withdrawal from\nstorage of such vapor product by the person that manufactured or\nprocessed such vapor product shall not be deemed a taxable use by him or\nher.\n (c) The tax due pursuant to this section shall be paid and reported no\nlater than twenty days after such use on a form prescribed by the\ncommissioner.\n