Bill
Bill > SB2293
TN SB2293
TN SB2293AN ACT to amend Tennessee Code Annotated, Title 39, Chapter 17; Title 43; Title 57 and Title 67, Chapter 4, Part 10, relative to vapor products.
summary
Introduced
02/02/2026
02/02/2026
In Committee
Crossed Over
04/22/2026
04/22/2026
Passed
05/22/2026
05/22/2026
Dead
Signed/Enacted/Adopted
05/27/2026
05/27/2026
Introduced Session
114th General Assembly
Bill Summary
As enacted, expands the definition of "consumable material" to include natural and synthetic liquid nicotine solutions and liquid nicotine analogues for purposes of the taxation of vapor products containing such material; requires the alcoholic beverage commission to issue the fines for the offense of selling or offering for sale a vapor product for retail sale in this state to anyone under 21. - Amends TCA Title 39, Chapter 17; Title 43; Title 57 and Title 67, Chapter 4, Part 10.
AI Summary
This bill expands the definition of "consumable material" to include natural and synthetic liquid nicotine solutions and liquid nicotine analogues, which are the substances used in vapor products, for the purpose of taxation. It also clarifies the definition of a "vapor product" to encompass devices that heat these consumable materials to produce vapor, including electronic cigarettes and similar items, while excluding products regulated by federal law. Furthermore, the bill designates the Alcoholic Beverage Commission as the entity responsible for issuing fines for the offense of selling or offering vapor products to individuals under 21 years of age, a change from the previous wording that simply stated the offense was subject to a fine.
Committee Categories
Budget and Finance, Business and Industry
Sponsors (1)
Last Action
Effective date(s) 05/22/2026 (on 05/27/2026)
Bill Topics
Health
- ‐ Tobacco Abuse, Treatment, and Education
Macroeconomics
- ‐ Taxation, Tax Policy, and Tax Reform
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