TOB-18 – Vapor Product Wholesaler Registration and Reporting Requirements

Wholesalers of vapor products must register for a tobacco tax account, which can be done through TNTAP. In addition, all vapor products sold by wholesalers are subject to reporting through the Tennessee Retail Accountability Program. Federal law also requires anyone who ships or transfers such products (e.g., electronic nicotine delivery systems) from another state into Tennessee to report those products to Tennessee, via the PACT Act.