Retailers purchasing vapor products for retail sale in this state should verify whether the wholesaler or distributor selling the vapor products holds a Tennessee tobacco license. If the product is purchased from an out-of-state vendor, then the invoice should show or indicate that Tennessee tobacco tax has been paid on the product. If the invoice does not specify this, it is the retailer’s responsibility to confirm with its vendor that the tobacco tax has been remitted to the Department before purchasing the products from the vendor.
For purchases made on or after July 1, 2025, vapor products are considered taxable tobacco products in this state. If a retailer, wholesaler, or distributor possesses vapor products that were purchased on or after July 1, 2025, on which the 10% vapor product tobacco tax has not been paid, such products will be deemed contraband that is subject to seizure and penalties.
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