Amends TCA Title 67, Chapter 4 and Title 67, Chapter 6.
ON APRIL 4, 2019, THE SENATE ADOPTED AMENDMENT #1 AND PASSED SENATE BILL 276, AS AMENDED.<br /> <br /> AMENDMENT #1 rewrites this bill to direct the department of revenue to collect information regarding sales taxes the department collects on all electronic nicotine delivery services, from all sources, including online sales, vape shops, and convenience stores. This amendment requires the department to report its findings and any recommendations to the speakers of the senate and the house and the chairs of the finance, ways and means committees of the senate and the house by February 1, 2020, and by February 1 of each subsequent year until February 1, 2030.<br /> <br />
ON APRIL 4, 2019, THE SENATE ADOPTED AMENDMENT #1 AND PASSED SENATE BILL 276, AS AMENDED.<br /> <br /> AMENDMENT #1 rewrites this bill to direct the department of revenue to collect information regarding sales taxes the department collects on all electronic nicotine delivery services, from all sources, including online sales, vape shops, and convenience stores. This amendment requires the department to report its findings and any recommendations to the speakers of the senate and the house and the chairs of the finance, ways and means committees of the senate and the house by February 1, 2020, and by February 1 of each subsequent year until February 1, 2030.<br /> <br />
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