(b) For purposes of paragraph one of subdivision (a) of this section,
the tax shall be at the rate of twenty percent of the consideration
given or contracted to be given for such vapor product purchased at
retail. For purposes of paragraph two of subdivision (a) of this
section, the tax shall be at the rate of twenty percent of the price at
which such items of the same kind of vapor product are offered for sale
by the user, and the mere storage, keeping, retention or withdrawal from
storage of such vapor product by the person that manufactured or
processed such vapor product shall not be deemed a taxable use by him or
her.
(c) The tax due pursuant to this section shall be paid and reported no
later than twenty days after such use on a form prescribed by the
commissioner.