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SB2293 • 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.

Children Labor Taxes
Active

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

Sponsor
Yager, Hawk
Last action
2026-04-07
Official status
Recommended for passage, refer to Senate Finance, Ways, and Means Committee
Effective date
Not listed

Plain English Breakdown

The official source material does not provide specific details about the revenue generated from liquid nicotine analogues or their current sales status in Tennessee.

Tennessee Vapor Product Tax and Penalty Act

This bill updates definitions related to vapor products in Tennessee and clarifies that fines for selling these products to minors under 21 years old must be issued by the Alcoholic Beverage Commission.

What This Bill Does

  • Expands the definition of 'consumable material' used in vapor products to include both natural and synthetic liquid nicotine solutions, as well as analogues.
  • Updates the definition of 'vapor product' to ensure it covers electronic smoking devices and their components.
  • Requires that fines for selling vapor products to minors under 21 years old be issued by the Alcoholic Beverage Commission.

Who It Names or Affects

  • Vapor product manufacturers and sellers in Tennessee
  • The Alcoholic Beverage Commission

Terms To Know

Consumable material
A liquid nicotine solution or analogue intended for use in vapor products.
Vapor product
A noncombustible device that heats a consumable material to produce vapor, including electronic cigarettes and similar devices.

Limits and Unknowns

  • The bill does not specify how much revenue will be generated from the sale of liquid nicotine analogues.
  • It is unclear if there are currently any sales of liquid nicotine analogues in Tennessee.

Amendments

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

Amendment 1-0 to HB2359

Plain English: The amendment adds new enforcement powers for the Alcoholic Beverage Commission and local law enforcement agencies regarding vapor product regulations and requires the commission to hire enough staff to enforce these rules.

  • Gives the Alcoholic Beverage Commission and local law enforcement concurrent jurisdiction with the Department of Revenue to enforce violations related to vapor products.
  • Allows the Alcoholic Beverage Commission to investigate violations, conduct unannounced compliance checks, and make arrests based on probable cause.
  • Requires the commission to hire a sufficient number of employees to enforce these regulations.
  • The exact number of new hires required by the amendment is not specified.

Bill History

  1. 2026-04-14 Tennessee General Assembly

    Placed behind the budget

  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. 2026-04-07 Tennessee General Assembly

    Re-ref. Finance, Ways, and Means Subcommittee

  5. 2026-04-01 Tennessee General Assembly

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

  6. 2026-04-01 Tennessee General Assembly

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

  7. 2026-04-01 Tennessee General Assembly

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

  8. 2026-03-25 Tennessee General Assembly

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

  9. 2026-03-23 Tennessee General Assembly

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

  10. 2026-03-23 Tennessee General Assembly

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

  11. 2026-03-18 Tennessee General Assembly

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

  12. 2026-03-18 Tennessee General Assembly

    Rec. for pass; ref to Judiciary Committee

  13. 2026-03-11 Tennessee General Assembly

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

  14. 2026-03-11 Tennessee General Assembly

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

  15. 2026-03-10 Tennessee General Assembly

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

  16. 2026-03-04 Tennessee General Assembly

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

  17. 2026-03-04 Tennessee General Assembly

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

  18. 2026-03-03 Tennessee General Assembly

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

  19. 2026-02-24 Tennessee General Assembly

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

  20. 2026-02-05 Tennessee General Assembly

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

  21. 2026-02-05 Tennessee General Assembly

    Assigned to s/c Business & Utilities Subcommittee

  22. 2026-02-05 Tennessee General Assembly

    P2C, ref. to Commerce Committee - Judiciary Committee

  23. 2026-02-04 Tennessee General Assembly

    Intro., P1C.

  24. 2026-02-02 Tennessee General Assembly

    Introduced, Passed on First Consideration

  25. 2026-02-02 Tennessee General Assembly

    Filed for introduction

  26. 2026-02-02 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Present law requires e
very 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 state.
T
he
tax
rate on vapor products is 10% of the wholesale cost price.
As used in this bill, a "v
apor 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 d
oes not include a product regulated
by
the
federal
Food, Drug, and Cosmetic Act
. As used in that definition, a "c
onsumable 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 nicotine
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
.

Current Bill Text

Read the full stored bill text 
HOUSE BILL 2359
By Hawk

SENATE BILL 2293
By Yager
SB2293
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.