Beginning July 1, 2025, all vapor products that are sold in this state are subject to the tobacco tax at the rate of 10% of the wholesale cost of the product. Vapor product wholesalers are required to register with the Department and remit this tax on a monthly basis by filing a Tennessee Tobacco Products Return (Form TOB 552), which can be done through TNTAP.
Taxable vapor products include electronic cigarettes, electronic cigars, electronic cigarillos, electronic pipes, or similar products, and any vapor cartridges containing consumable material (i.e., liquid nicotine solution) or other containers of consumable material that are intended to be used with or in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product.
Vapor products do not include products regulated under Chapter V of the Food, Drug, and Cosmetic Act (21 U.S.C. § 351 et seq.) or empty vapor product equipment that can be filled and refilled with consumable material but is not sold containing such material.
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