KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to Tennessee

HB2359 • 2026

Tobacco, Tobacco Products

AN ACT to amend Tennessee Code Annotated, Title 39, Chapter 17; Title 43; Title 57 and Title 67, Chapter 4, Part 10, relative to vapor products.

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Hawk, Yager
Last action
2026-05-27
Official status
Comp. became Pub. Ch. 1126
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Tobacco, Tobacco Products

Present law requires every dealer or distributor of tobacco products to pay to the department of revenue for exclusive state purposes, taxes in addition to all other taxes or fees, for the privilege of selling cigarettes and tobacco products in this stat e.

What This Bill Does

  • Present law requires every dealer or distributor of tobacco products to pay to the department of revenue for exclusive state purposes, taxes in addition to all other taxes or fees, for the privilege of selling cigarettes and tobacco products in this stat e.
  • The tax rate on vapor products is 10% of the wholesale cost price.
  • As used in this bill, a "vapor product" means a noncombustible product containing consumable material, whether natural or synthetic, that employs a mechanical heating element, battery , electronic circuit, or other mechanism, regardless of shape or size, that can be used to produce or emit a visible or non-visible vapor, but such term does not include a product regulated by the federal Food, Drug, and Cosmetic Act.
  • As used in that defin ition, a "consumable material" means a liquid nicotine solution intended for use in a vapor product.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Amendment 1-0 to HB2359

Plain English: House Judiciary 1 Amendment No.

  • House Judiciary 1 Amendment No.
  • 1 to HB2359 Farmer Signature of Sponsor AMEND Senate Bill No.
  • 2293* House Bill No.
  • 2359 HA0769 016240 - 1 - by inserting the following new sections immediately preceding the last section and renumbering the subsequent section accordingly: SECTION 4.
Amendment 2-0 to HB2359

Plain English: House Finance, Ways, and Means 1 Amendment No.

  • House Finance, Ways, and Means 1 Amendment No.
  • 2 to HB2359 Hicks G Signature of Sponsor AMEND Senate Bill No.
  • 2293* House Bill No.
  • 2359 HA1197 018123 - 1 - by deleting all language after the enacting clause and substituting: SECTION 1.
Amendment 3-0 to HB2359

Plain English: Amendment No.

  • Amendment No.
  • 3 to HB2359 Freeman Signature of Sponsor AMEND Senate Bill No.
  • 2293* House Bill No.
  • 2359 HA1208 018254 - 1 - by deleting Section 4 and substituting: SECTION 4.
Amendment 4-0 to HB2359

Plain English: Amendment No.

  • Amendment No.
  • 4 to HB2359 Freeman Signature of Sponsor AMEND Senate Bill No.
  • 2293* House Bill No.
  • 2359 HA1256 018677 - 1 - by deleting Section 4 and substituting: SECTION 4.
Amendment 1-0 to SB2293

Plain English: Senate Finance, Ways, and Means 1 Amendment No.

  • Senate Finance, Ways, and Means 1 Amendment No.
  • 1 to SB2293 Watson Signature of Sponsor AMEND Senate Bill No.
  • 2293* House Bill No.
  • 2359 SA1108 018123 - 1 - by deleting all language after the enacting clause and substituting: SECTION 1.

Bill History

  1. 2026-05-27 Tennessee General Assembly

    Comp. became Pub. Ch. 1126

  2. 2026-05-27 Tennessee General Assembly

    Effective date(s) 05/22/2026

  3. 2026-05-27 Tennessee General Assembly

    Pub. Ch. 1126

  4. 2026-05-22 Tennessee General Assembly

    Signed by Governor.

  5. 2026-05-11 Tennessee General Assembly

    Transmitted to Governor for action.

  6. 2026-05-07 Tennessee General Assembly

    Signed by H. Speaker

  7. 2026-05-06 Tennessee General Assembly

    Signed by Senate Speaker

  8. 2026-05-05 Tennessee General Assembly

    Enrolled and ready for signatures

  9. 2026-04-22 Tennessee General Assembly

    Sponsor(s) Added.

  10. 2026-04-22 Tennessee General Assembly

    Comp. SB subst.

  11. 2026-04-22 Tennessee General Assembly

    Passed H., Ayes 75, Nays 16, PNV 0

  12. 2026-04-22 Tennessee General Assembly

    Subst. for comp. HB.

  13. 2026-04-22 Tennessee General Assembly

    Engrossed; ready for transmission to House

  14. 2026-04-22 Tennessee General Assembly

    Passed Senate as amended, Ayes 27, Nays 1, PNV 1

  15. 2026-04-22 Tennessee General Assembly

    Senate adopted Amendment (Amendment 1 - SA1108)

  16. 2026-04-21 Tennessee General Assembly

    H. adopted am. (Amendment 3 - HA1208)

  17. 2026-04-21 Tennessee General Assembly

    H. adopted am. (Amendment 2 - HA1197)

  18. 2026-04-21 Tennessee General Assembly

    Am. withdrawn. (Amendment 1 - HA0769)

  19. 2026-04-21 Tennessee General Assembly

    Placed on Senate Regular Calendar for 4/22/2026

  20. 2026-04-21 Tennessee General Assembly

    Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 11, Nays 0 PNV 0

  21. 2026-04-20 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026

  22. 2026-04-20 Tennessee General Assembly

    Action deferred in Senate Finance, Ways & Means Committee to 4/21/2026

  23. 2026-04-16 Tennessee General Assembly

    H. Placed on Regular Calendar for 4/20/2026

  24. 2026-04-16 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/20/2026

  25. 2026-04-15 Tennessee General Assembly

    Placed on cal. Calendar & Rules Committee for 4/16/2026

  26. 2026-04-15 Tennessee General Assembly

    Rec. for pass. if am., ref. to Calendar & Rules Committee

  27. 2026-04-15 Tennessee General Assembly

    Placed on cal. Finance, Ways, and Means Committee for 4/15/2026

  28. 2026-04-15 Tennessee General Assembly

    Rec for pass if am by s/c ref. to Finance, Ways, and Means Committee

  29. 2026-04-15 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/15/2026

  30. 2026-04-15 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/15/2026

  31. 2026-04-14 Tennessee General Assembly

    Placed behind the budget

  32. 2026-04-08 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2026

  33. 2026-04-07 Tennessee General Assembly

    Re-ref. Finance, Ways, and Means Subcommittee

  34. 2026-04-07 Tennessee General Assembly

    Recommended for passage, refer to Senate Finance, Ways, and Means Committee

  35. 2026-04-01 Tennessee General Assembly

    Placed on cal. Finance, Ways, and Means Committee for 4/7/2026

  36. 2026-04-01 Tennessee General Assembly

    Rec for pass if am by s/c ref. to Finance, Ways, and Means Committee

  37. 2026-04-01 Tennessee General Assembly

    Placed on Senate Commerce and Labor Committee calendar for 4/7/2026

  38. 2026-03-25 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/1/2026

  39. 2026-03-23 Tennessee General Assembly

    Assigned to s/c Finance, Ways, and Means Subcommittee

  40. 2026-03-23 Tennessee General Assembly

    Rec. for pass. if am., ref. to Finance, Ways, and Means Committee

  41. 2026-03-18 Tennessee General Assembly

    Placed on cal. Judiciary Committee for 3/23/2026

  42. 2026-03-18 Tennessee General Assembly

    Rec. for pass; ref to Judiciary Committee

  43. 2026-03-11 Tennessee General Assembly

    Placed on cal. Commerce Committee for 3/18/2026

  44. 2026-03-11 Tennessee General Assembly

    Rec. for pass by s/c ref. to Commerce Committee

  45. 2026-03-10 Tennessee General Assembly

    Action deferred in Senate Commerce and Labor Committee to 3/17/2026

  46. 2026-03-04 Tennessee General Assembly

    Placed on s/c cal Business & Utilities Subcommittee for 3/11/2026

  47. 2026-03-04 Tennessee General Assembly

    Placed on Senate Commerce and Labor Committee calendar for 3/10/2026

  48. 2026-03-03 Tennessee General Assembly

    Action deferred in Senate Commerce and Labor Committee to 3/10/2026

  49. 2026-02-24 Tennessee General Assembly

    Placed on Senate Commerce and Labor Committee calendar for 3/3/2026

  50. 2026-02-05 Tennessee General Assembly

    Assigned to s/c Business & Utilities Subcommittee

  51. 2026-02-05 Tennessee General Assembly

    P2C, ref. to Commerce Committee - Judiciary Committee

  52. 2026-02-05 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate Commerce and Labor Committee

  53. 2026-02-04 Tennessee General Assembly

    Intro., P1C.

  54. 2026-02-02 Tennessee General Assembly

    Filed for introduction

  55. 2026-02-02 Tennessee General Assembly

    Introduced, Passed on First Consideration

  56. 2026-02-02 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Present law requires every dealer or distributor of tobacco products to pay to the department of revenue for exclusive state purposes, taxes in addition to all other taxes or fees, for the privilege of selling cigarettes and tobacco products in this stat
e. The tax rate on vapor products is 10% of the wholesale cost price.
As used in this bill, a "vapor product" means a noncombustible product containing consumable material, whether natural or synthetic, that employs a mechanical heating element, battery
,
electronic circuit, or other mechanism, regardless of shape or size, that can be used to produce or emit a visible or non-visible vapor, but such term does not include a product regulated by the federal Food, Drug, and Cosmetic Act. As used in that defin
ition, a "consumable material" means a liquid nicotine solution intended for use in a vapor product. This bill revises the definition of "consumable material" to, instead, mean a liquid nicotine solution, whether natural or synthetic, or a liquid nicotin
e
analogue intended for use in a vapor product.

PENALTY

Present law provides that a retailer, distributor, wholesaler, or importer who sells or offers for sale a vapor product for retail sale in this state to anyone under 21 is subject to a fine of $2,500 for the first offense, and a fine of at least $20,000
and loss of licensure for any subsequent offense.
This bill clarifies that such fines are issued by the alcoholic beverage commission.

ON APRIL 21, 2026, THE HOUSE ADOPTED AMENDMENTS #2 AND 3, AND RESET HOUSE BILL 2359, AS AMENDED.

AMENDMENT #2 restates the provisions of this bill to be as described in the bill summary.

AMENDMENT #3 adds a prohibition against licensed vapor product retailers selling HDCP vapor products at a retail location that is located within 1,000 feet of a school serving any of the grades K-12, effective July 1, 2027.

ON APRIL 22, 2026, THE SENATE ADOPTED AMENDMENT #1 AND PASSED SENATE BILL 1762.

AMENDMENT #1 r
emoves the changes made by all preceding amendments to restore this bill to its introduced form.

Current Bill Text

Read the full stored bill text 
SENATE BILL 2293
By Yager

HOUSE BILL 2359
By Hawk
HB2359
009909
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 39,
Chapter 17; Title 43; Title 57 and Title 67, Chapter
4, Part 10, relative to vapor products.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-4-1001(7), is amended by
deleting the subdivision and substituting instead:
(7) "Consumable material" means a liquid nicotine solution, whether natural or
synthetic, or a liquid nicotine analogue intended for use in a vapor product;
SECTION 2. Tennessee Code Annotated, Section 67-4-1001(28), is amended by
deleting the subdivision and substituting instead:
(28) "Vapor product":
(A) Means a noncombustible product containing consumable material
that employs a mechanical heating element, battery, electronic circuit, or other
mechanism, regardless of shape or size, that can be used to produce or emit a
visible or non-visible vapor;
(B) Includes an electronic cigarette, electronic cigar, electronic cigarillo,
electronic pipe, or similar product, and any vapor cartridge containing
consumable material or other container of consumable material that is intended
to be used with or in an electronic cigarette, electronic cigar, electronic cigarillo,
electronic pipe, or similar product; and
(C) Does not include a product regulated under Chapter V of the Food,
Drug, and Cosmetic Act (21 U.S.C. § 351 et seq.);

- 2 - 009909

SECTION 3. Tennessee Code Annotated, Section 67-4-1035(d), is amended by
deleting the language "is subject to a fine" and substituting instead the language "is subject to a
fine, issued by the alcoholic beverage commission,".
SECTION 4. This act takes effect upon becoming a law, the public welfare requiring it.