Amends TCA Title 10, Chapter 7, Part 5; Title 39, Chapter 17, Part 15; Title 47, Chapter 25; Title 67, Chapter 4, Part 10 and Title 67, Chapter 4, Part 26.
Tennessee HB0968 amends various sections of the Tennessee Code Annotated to impose new regulations on the sale and taxation of vapor products. It requires all sellers to demand proof of age from all purchasers, regardless of appearance, and establishes a tax on vapor products based on their type—$0.07 per milliliter for closed-system products and 10% of the wholesale cost for open-system products. Additionally, the bill mandates the creation of a vapor product directory, compliance certifications from manufacturers, and outlines penalties for violations related to the sale of unregistered vapor products.
Tennessee HB0968 amends various sections of the Tennessee Code Annotated to impose new regulations on the sale and taxation of vapor products. It requires all sellers to demand proof of age from all purchasers, regardless of appearance, and establishes a tax on vapor products based on their type—$0.07 per milliliter for closed-system products and 10% of the wholesale cost for open-system products. Additionally, the bill mandates the creation of a vapor product directory, compliance certifications from manufacturers, and outlines penalties for violations related to the sale of unregistered vapor products.
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