Tennessee legislation · 114th General Assembly
Tennessee SB2293: AN ACT to amend Tennessee Code Annotated, Title 39, Chapter 17; Title 43; Title 57 and Title 67, Chapter 4, Part 10, relative to vapor products.
Status: Chaptered, May 27, 2026
Fiscal Summary OTHER FISCAL IMPACT The extent liquid nicotine analogues are currently sold in this state, and any revenue generated from the sale thereof, is unknown and cannot be quantified with reasonable certainty. Bill Summary Present law requires every dealer or distributor of tobacco products to pay to the department of revenue for exclusive state purposes, taxes in addition to all other taxes or fees, for the privilege of selling cigarettes and tobacco products in this state. The tax rate on vapor products is 10% of the wholesale cost price. As used in this bill, a "vapor product" means a noncombustible product containing consumable material, whether natural or synthetic, that employs a mechanical heating element, battery, electronic circuit, or other mechanism, regardless of shape or size, that can be used to produce or emit a visible or non-visible vapor, but such term does not include a product regulated by the federal Food, Drug, and Cosmetic Act. As used in that definition, a "consumable material" means a liquid nicotine solution intended for use in a vapor product. This bill revises the definition of "consumable material" to, instead, mean a liquid nicotine solution, whether natural or synthetic, or a liquid nicotine analogue intended for use in a vapor product. PENALTY Present law provides that a retailer, distributor, wholesaler, or importer who sells or offers for sale a vapor product for retail sale in this state to anyone under 21 is subject to a fine of $2,500 for the first offense, and a fine of at least $20,000 and loss of licensure for any subsequent offense. This bill clarifies that such fines are issued by the alcoholic beverage commission. ON APRIL 21, 2026, THE HOUSE ADOPTED AMENDMENTS #2 AND 3, AND RESET HOUSE BILL 2359, AS AMENDED. AMENDMENT #2 restates the provisions of this bill to be
What the bill says
From the amended text:
Amendment No. 4 to HB2359 Freeman Signature of Sponsor AMEND S e n ate Bill No. 2293* House Bill No. 2359 by deleting Section 4 and substituting: SECTION 4. Tennessee Code Annotated, Section 57-7-106(b)(3)(A), is amended by deleting the subdivision and substituting: (A) (i) An applicant for a license as a retailer with a proposed retail location that is within one thousand feet (1,000') of a private school, public school, or charter school that serves any grade from kindergarten through grade twelve (K12) shall not sell HDCPs at such location unless the applicant provides the commission with documentation that establishes that HDCPs were being offered for sale at retail at such location on December 31, 2023. (ii) Notwithstanding this chapter, a licensed retailer with a retail location that is within one thousand feet (1,000') of a private school, public school, or charter school that serves any grade from kindergarten through grade twelve (K12) shall not sell HDCP vapor products at such location. SECTION 5. Tennessee Code Annotated, Title 67, Chapter 4, Part 10, is amended by adding the following as a new section: Notwithstanding this chapter, a vapor product retail dealer or retail vapor product store with a retail location that is within one thousand feet (1,000') of a private school, public school, or charter school that serves any grade …