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SB2066 • 2026

Taxes, Privilege

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 10, relative to the distribution of revenue from the tax on vapor products.

Taxes
Active

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

Sponsor
Watson, Hawk
Last action
2026-04-14
Official status
Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026
Effective date
Not listed

Plain English Breakdown

Checked against official source text during the last sync.

Tennessee Vapor Product Tax Distribution Act

This bill changes how revenue from taxes on vapor products is distributed in Tennessee by allocating thirty percent of this tax to counties for youth nicotine prevention programs and services.

What This Bill Does

  • Allocates thirty percent (30%) of the revenue collected from taxes on vapor products to counties.
  • Requires that the allocated funds be used for youth nicotine prevention programs and services.
  • Deposits these funds with the state treasurer before distributing them among the counties.

Who It Names or Affects

  • Counties in Tennessee
  • Vapor product manufacturers and retailers who pay taxes on vapor products

Terms To Know

Tennessee Code Annotated
The official collection of laws for the state of Tennessee.
General Fund
A fund that holds money collected from various taxes and fees to be used by different parts of government.

Limits and Unknowns

  • Does not specify how much revenue is generated from vapor product taxes.
  • The bill does not provide details on the implementation or oversight of youth nicotine prevention programs.

Bill History

  1. 2026-04-14 Tennessee General Assembly

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

  2. 2026-04-08 Tennessee General Assembly

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

  3. 2026-04-07 Tennessee General Assembly

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

  4. 2026-04-01 Tennessee General Assembly

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

  5. 2026-03-18 Tennessee General Assembly

    Placed behind the budget

  6. 2026-03-11 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/18/2026

  7. 2026-03-10 Tennessee General Assembly

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

  8. 2026-03-04 Tennessee General Assembly

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

  9. 2026-03-03 Tennessee General Assembly

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

  10. 2026-02-24 Tennessee General Assembly

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

  11. 2026-02-18 Tennessee General Assembly

    Sponsor(s) Added.

  12. 2026-02-05 Tennessee General Assembly

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

  13. 2026-02-05 Tennessee General Assembly

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

  14. 2026-02-05 Tennessee General Assembly

    P2C, ref. to Finance, Ways, and Means Committee

  15. 2026-02-04 Tennessee General Assembly

    Intro., P1C.

  16. 2026-02-02 Tennessee General Assembly

    Introduced, Passed on First Consideration

  17. 2026-02-02 Tennessee General Assembly

    Filed for introduction

  18. 2026-01-22 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
HOUSE BILL 2360
By Hawk

SENATE BILL 2066
By Watson
SB2066
010938
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 67,
Chapter 4, Part 10, relative to the distribution of
revenue from the tax on vapor products.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-4-1025(f), is amended by adding
the following immediately after the first sentence:
Thirty percent (30%) of the revenue from taxes on vapor products collected under this
part must be deposited with the state treasurer to be allocated among the counties in
equal amounts to be used for youth nicotine prevention programs and services.
SECTION 2. This act takes effect July 1, 2026, the public welfare requiring it.