TOB-17 – Vapor Product Manufacturers and Wholesalers Must Obtain License

Effective July 1, 2025, vapor products are taxable tobacco products. Therefore, vapor product manufacturers and wholesalers/distributors dealing in these products in this state must obtain the appropriate tobacco manufacturer or wholesale license from the Department, which can be done through TNTAP. Retailers will only be authorized to purchase vapor products from a licensed distributor or wholesaler. See the Department’s Tobacco Tax Manual for additional information about licensing.