TOB-15 – Smokeless Nicotine Products Not Subject to Tobacco Taxes

Smokeless nicotine products are not subject to Tennessee tobacco taxes. Smokeless nicotine products are those sold in the form of a solid, gel, gum, or paste that is intended for human consumption of placement in the oral cavity or absorption into the human body by any means other than inhalation. Smokeless nicotine product does not include tobacco or tobacco products such as snuff or chewing tobacco. These items remain subject to Tennessee tobacco tax.



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