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Back to SB 2295
Tennessee General Assembly· SB 2295Signed by Governor.

Alcoholic Beverage Commission - As enacted, imposes an additional 10 percent tax on a hemp-derived cannabinoid product's wholesale cost if the product is inhalable in cartridge form. - Amends TCA Title 57 and Title 67. S, the official text

Shown verbatim: the complete text as captured from the official PDF posted by the Tennessee General Assembly, fetched 2026-09-25. Page and line markers are part of the official record; nothing is edited or removed. This is the chaptered version. The official bill page.
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                             PUBLIC CHAPTER NO. 1127

                                                   SENATE BILL NO. 2295

                                                             By Walley

                                            Substituted for: House Bill No. 2172

                                                            By Williams

AN ACT to amend Tennessee Code Annotated, Title 57 and Title 67, relative to products regulated
          by the alcoholic beverage commission.

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

          SECTION 1. Tennessee Code Annotated, Section 57-7-108(a)(2)(8), is amended by deleting
the subdivision and substituting:

                    (8) There is imposed a tax upon the sale of HDCPs at wholesale in liquid form in the
          amount of four dollars and forty cents ($4.40) per gallon of liquid HDCP, or at a proportional
          rate if the liquid HDCP is sold or distributed in a container in which the volume is not
          measured by gallonage; provided, that if the product is inhalable in cartridge form there is
          imposed an additional tax of ten percent (10%) on the product's wholesale cost.

          SECTION 2. This act takes effect July 1, 2026, the public welfare requiring it.
         SENATE BILL NO. 2295

PASSED:  April 21, 2026

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                         '        -- .. RANDY)McNALLY

                               SPEAKER OF THE SENATE

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                         CAMERON SEXTON, SPEAKER
                         HOUSE OF REPRESENTATIVES

APPROVED this ~ d day of (Y)7     2026

         ~ -- BILL LEE, GOVERNOR
Every fact on this page links to its source, starting with the official bill record.