Bill > HB2172

This bill, concerning products regulated by the Alcoholic Beverage Commission, amends Tennessee Code Annotated, Section 57-7-108(a)(2)(B) to impose a tax on the sale of "HDCPs" (which are not defined in this excerpt but are implied to be a type of product regulated by the commission) at wholesale. The tax is set at $4.40 per gallon of liquid HDCP, or a proportional rate for containers not measured by gallonage. Additionally, if the product is inhalable in cartridge form, there is an extra tax of ten percent on its wholesale cost. This act is scheduled to take effect on July 1, 2026.