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HB0118 • 2026

Revenue, Dept. of

AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxation.

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Lamberth, Johnson
Last action
2025-01-15
Official status
caption bill, held on desk - pending amdt.
Effective date
Not listed

Plain English Breakdown

The bill summary does not provide information about whether or not the department will be required to submit reports beyond 2031.

Extending Report Deadline for Electronic Cigarette Taxes

This bill changes the deadline from 2030 to 2031 for annual reports about taxes on electronic cigarettes that must be given to lawmakers.

What This Bill Does

  • Changes the year from 2030 to 2031 in a law about reporting sales tax collected on electronic nicotine delivery devices.
  • Modifies Tennessee Code Annotated, Title 67, which deals with taxation.

Who It Names or Affects

  • The Department of Revenue in Tennessee
  • Lawmakers who receive the reports

Terms To Know

Electronic nicotine delivery devices (ENDS)
Devices like e-cigarettes that deliver nicotine through vapor.
Department of Revenue
The state agency responsible for collecting taxes and issuing licenses.

Limits and Unknowns

  • Does not specify what happens after the year 2031.
  • Does not change how much tax is collected on electronic nicotine delivery devices.

Bill History

  1. 2026-04-06 Tennessee General Assembly

    Assigned to General Subcommittee of Senate Finance, Ways & Means Committee

  2. 2025-03-18 Tennessee General Assembly

    Refer to Senate Finance, Ways & Means Revenue Subcommittee w/ negative recommendation

  3. 2025-02-25 Tennessee General Assembly

    Refer to Senate Finance, Ways & Means Committee Revenue Subcommittee

  4. 2025-02-12 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee

  5. 2025-02-10 Tennessee General Assembly

    Introduced, Passed on First Consideration

  6. 2025-02-06 Tennessee General Assembly

    Filed for introduction

  7. 2025-01-15 Tennessee General Assembly

    caption bill, held on desk - pending amdt.

  8. 2025-01-15 Tennessee General Assembly

    P2C held on desk, pending appointment of Standing Committees

  9. 2025-01-14 Tennessee General Assembly

    Intro., P1C.

  10. 2025-01-13 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
SENATE BILL 1295
By Johnson

HOUSE BILL 118
By Lamberth

HB0118
000172
- 1 -
AN ACT to amend Tennessee Code Annotated, Title 67,
relative to taxation.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-6-106, is amended by deleting the
language "2030" and substituting "2031".
SECTION 2. This act takes effect upon becoming law, the public welfare requiring it.