BUS-65 - E-Cigarette Retailers are Classification 2 Taxpayers

E-cigarette retailers should register as Classification 2 taxpayers. E-cigarette retailers are not engaged in the selling of tobacco products. Businesses engaged in making sales of cigarettes, cigars, tobacco, and smoker supplies are Classification 3 taxpayers.

Reference: Tenn. Code Ann. § 67-4-708(3)(A)(vii).

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