Tennessee DOR Updates Tobacco Tax Definitions, Clarifies Vapor Product Penalties

The Tennessee Department of Revenue (DOR) published a notice announcing updates to the definitions of “consumable material” and “vapor product” in the tobacco tax law, as well as clarifying that the Alcoholic Beverage Commission is responsible for administering penalties for advertising and selling vapor products to individuals under 21. The updates to the definitions and the clarification on enforcement responsibilities took effect on May 22, 2026. [Tenn. Dep’t of Revenue, Tobacco Tax Notice #26-13, 05/29/26]

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