Amends TCA Title 67, Chapter 4.
Tennessee SB0893 amends the tax structure for tobacco products by classifying heated tobacco products as cigarettes for taxation purposes. This change affects dealers and distributors of tobacco products in Tennessee, imposing a tax rate of 0.15 cents per heated tobacco product. The bill also defines "heated tobacco product" and establishes the criteria for its classification.
Tennessee SB0893 amends the tax structure for tobacco products by classifying heated tobacco products as cigarettes for taxation purposes. This change affects dealers and distributors of tobacco products in Tennessee, imposing a tax rate of 0.15 cents per heated tobacco product. The bill also defines "heated tobacco product" and establishes the criteria for its classification.
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Stevens, John
114th General Assembly
February 5, 2025
March 25, 2025
Assigned to General Subcommittee of Commerce & Labor Committee