Tobacco products tax extended to alternative nicotine products—floor tax due September 21, 2026

Effective September 1, 2026, the New York State tobacco products tax is extended to alternative nicotine products.  The tax is imposed at the rate of 75% of the wholesale price of the product.  Any business selling alternative nicotine products must:

• take an inventory of the units of alternative nicotine products in their possession as of 11:59 p.m. Eastern Standard Time on August 31, 2026; and
• file Form MT-200.5, Alternative Nicotine Products Floor Tax Return, and pay the floor tax due by September 21, 2026.

For additional information, see Cigarette and tobacco products tax and N-26-2, Alternative Nicotine Products Subject to Tobacco Products Tax and Floor Tax Due.