Amends TCA Title 39, Chapter 17; Title 43; Title 57 and Title 67, Chapter 4, Part 10.
Tennessee SB2293 expands the definition of "consumable material" to include both natural and synthetic liquid nicotine solutions and liquid nicotine analogues for the taxation of vapor products. The bill also mandates that the Alcoholic Beverage Commission impose fines on retailers who sell or offer vapor products to individuals under 21 years of age. Key provisions include the updated definition for taxation purposes and the enforcement of age restrictions on vapor product sales.
Tennessee SB2293 expands the definition of "consumable material" to include both natural and synthetic liquid nicotine solutions and liquid nicotine analogues for the taxation of vapor products. The bill also mandates that the Alcoholic Beverage Commission impose fines on retailers who sell or offer vapor products to individuals under 21 years of age. Key provisions include the updated definition for taxation purposes and the enforcement of age restrictions on vapor product sales.
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Yager, Ken
114th General Assembly
February 2, 2026
May 27, 2026
Pub. Ch. 1126