Beginning Friday, a new Tennessee law on vape products will be enacted. Tennessee retailers can only purchase vapor products from licensed distributors or wholesalers of tobacco products, according to a notice from the Tennessee Department of Revenue.
“By Aug. 1, 2025, and annually thereafter, each manufacturer of a vapor product sold for retail sale in Tennessee, whether directly or through an importer, wholesaler, distributor, retailer or similar intermediary or intermediaries, must register each vapor product with the department for inclusion in the department’s vapor product directory,” the state revenue department said.
The comprehensive vapor products law (HB0968/SB0763) introduces changes to how vape products are regulated, taxed and sold in the state.
The department said it will publish the vapor product directory on its website on Jan. 1, 2026. Retailers, distributors and wholesalers will have 60 calendar days following the publication of the directory to remove vapor products that are not listed in the directory from their inventory, said the Tennessee Department of Revenue.
“After 60 calendar days, unlisted vapor products intended for sale in Tennessee are subject to seizure, forfeiture, and destruction, and shall not be purchased or sold for retail sale,” the revenue department said.
As of July 1, vapor products in the state of Tennessee are now subject to the tobacco tax at the rate of 10% of the wholesale cost price.
The department lists taxable vapor products to include e-cigarettes, e-cigars, e-cigarillos, e-pipes or similar products and any vapor cartridges.
To date the Food and Drug Administration (FDA) has authorized 39 e-cigarette products. These are the only e-cigarette products that currently may be legally marketed and sold in the United States.
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