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For purchases picked up or delivered in New York State, unless exempted by the law, the purchaser will be required to pay the combined New York State and local sales tax, any applicable compensating use tax of another state, and if applicable, any federal luxury or other tax, on the total purchase price including buyer's premium

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Although e-cigarette use is commonly referred to as vaping, technically the device emits and the user inhales an aerosol, composed of a suspension of a mixture of gases, vapors, and aqueous particles, and not a vapor, which is a substance in gas phase