Tennessee 2025-2026 Regular Session

Tennessee Senate Bill SB0893 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
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2	2	<BillNo> <Sponsor>
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4	4	SENATE BILL 893
5	5	By Stevens
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7	7
8	8	SB0893
9	9	001978
10	10	- 1 -
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12	12	AN ACT to amend Tennessee Code Annotated, Title 67,
13	13	Chapter 4, relative to heated tobacco products.
14	14
15	15	BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
16	16	SECTION 1. Tennessee Code Annotated, Section 67-4-1001(2), is amended by
17	17	deleting the subsection and substituting instead the following:
18	18	(2)
19	19	(A) "Cigarette" or "cigarettes" means and includes all rolled, shredded, or
20	20	cut tobacco, or any substitute therefor, wrapped in paper, or substitute therefor,
21	21	and all rolled, shredded or cut tobacco, or any substitute therefor, wrapped in
22	22	homogenized tobacco wrapper, and being within customary cigarette sizes and
23	23	marketed in cigarette type packages;
24	24	(B) "Cigarette" includes any cigarette produced by a cigarette rolling
25	25	machine at a retail establishment;
26	26	(C) "Cigarette" includes a "heated tobacco product"; and
27	27	(D) "Cigarette" does not include smokeless nicotine products;
28	28	SECTION 2. Tennessee Code Annotated, Section 67-4-1001, is amended by adding
29	29	the following new subdivision:
30	30	( ) "Heated tobacco product" means a product containing tobacco that produces
31	31	an inhalable aerosol:
32	32	(i) By heating the tobacco by means of a device without combustion of
33	33	the tobacco; or
34	34	(ii) By heat generated from a combustion source that only or primarily
35	35	heats rather than burns the tobacco;
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37	37
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39	39
40	40	SECTION 3. Tennessee Code Annotated, Section 67-4-1004, is amended by deleting
41	41	the section and substituting instead the following:
42	42	(a) Except as otherwise provided in subsection (e), the rate shall be three cents
43	43	(3¢) on each cigarette.
44	44	(b) In addition to the tax provided in subsection (a), every dealer or distributor of
45	45	tobacco products defined in this part shall pay an enforcement and administration fee to
46	46	the department of five hundredths of a cent (0.05¢) per pack of cigarettes for sale in
47	47	Tennessee. The fee shall be collected from each dealer or distributor upon the
48	48	purchase of tobacco tax stamps from the commissioner.
49	49	(c) Any wholesale dealers, jobbers, tobacco distributors, and retail dealers
50	50	having cigarette tax stamps, affixed and unaffixed, in their possession on July 1, 2007,
51	51	shall not be required to pay the additional cigarette tax on the stamps resulting from the
52	52	increase in the tax rate from ten (10) mills to three cents (3¢) on cigarettes bearing the
53	53	stamps.
54	54	(d)
55	55	(1) In addition to the tax provided in subsection (a), there shall be levied
56	56	an additional one-tenth of one cent (0.1¢) on each cigarette.
57	57	(2) Any wholesale dealers, jobbers, tobacco distributors, and retail
58	58	dealers having cigarette tax stamps, affixed and unaffixed, in their possession on
59	59	July 1, 2007, shall not be required to pay the additional cigarette tax on the
60	60	stamps resulting from the increase in the tax rate of one-tenth of one cent (0.1¢)
61	61	on cigarettes bearing the stamps.
62	62	(e) For each cigarette that is a heated tobacco product, the tax rate shall be
63	63	fifteen hundredths of one cent (0.15¢) on each such cigarette that is a heated tobacco
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68	68	product. Subsection (a) does not apply to cigarettes subject to tax under this subsection
69	69	(e).
70	70	SECTION 4. This act takes effect upon becoming a law, the public welfare requiring it.