Tobacco, Tobacco Products - 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 produ, the official text

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Staie f/Jennessee

                            PUBLIC CHAPTER NO. 1126

                                                    SENATE BILL NO. 2293

                                                               By Yager

                                           Substituted for: House Bill No. 2359

                                            By Hawk, Alexander, White, Davis

AN 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.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:

          SECTION 1. Tennessee Code Annotated, Section 67-4-1001(7), is amended by deleting the
subdivision and substituting instead:

                    (7) "Consumable material" means a liquid nicotine solution, whether natural or
          synthetic, or a liquid nicotine analogue intended for use in a vapor product;

          SECTION 2. Tennessee Code Annotated, Section 67-4-1001(28), is amended by deleting
the subdivision and substituting instead:

                    (28) "Vapor product":

                              (A) Means a noncombustible product containing consumable material that
                    employs a mechanical heating element, battery, electronic circuit, or other
                    mechanism, regardless of shape or size, that can be used to produce or emit a visible
                    or non-visible vapor;

                              (B) Includes an electronic cigarette, electronic cigar, electronic cigarillo,
                    electronic pipe, or similar product, and any vapor cartridge containing consumable
                    material or other container of consumable material that is intended to be used with or
                    in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or
                    similar product; and

                              (C) Does not include a product regulated under Chapter V of the federal Food,
                    Drug, and Cosmetic Act (21 U.S.C. § 351 et seq.);

          SECTION 3. Tennessee Code Annotated, Section 67-4-1035(d), is amended by deleting the
language "is subject to a fine" and substituting instead the language "is subject to a fine, issued by
the alcoholic beverage commission,".

          SECTION 4. This act takes effect upon becoming a law, the public welfare requiring it.
         SENATE BILL NO. 2293

PASSED:  April 22, 2026

                                                            ALLY
                               SPEAKER OF THE ~NATE

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                         CAMERONSEXTON,SPEAKER

                         HOUSE OF REPRESENTATIVES

APPROVED this ~~ day o f ~             2026

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                   BILL LEE, GOVERNOR