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SB 1295

Revenue, Dept. of - As introduced, extends from 2030 to 2031, the time period in which the department is to submit annual reports to the general assembly regarding sales taxes the department collects on all electronic nicotine delivery devices. - Amends TCA Title 67.

114th Regular Session (2025-2026)

Tennessee delays annual reporting on e-nicotine device sales tax collections by one year, from 2030 to 2031.

Assigned to General Subcommittee of Senate Finance, Ways & Means Committee
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Bill Summary · SB 1295

Legislative bill overview

SB 1295 delays the deadline for the Tennessee Department of Revenue to submit annual reports on sales tax collections from electronic nicotine delivery devices from 2030 to 2031. This is a one-year extension of an existing reporting requirement under Tennessee Code Annotated Title 67.

Why is this important

Electronic nicotine delivery devices (vaping products) represent a growing tax revenue source and regulatory concern for states. Annual reporting allows legislators to track tax compliance, revenue trends, and the market's fiscal impact—delaying this information by one year postpones lawmakers' ability to assess this evolving sector and make informed policy adjustments.

Potential points of contention

  • Transparency delay: Pushing back reporting extends the gap between when data is collected and when policymakers receive it, potentially hindering timely legislative response to vaping market changes
  • Lack of stated justification: The bill provides no explanation for why a one-year extension is necessary, raising questions about whether this is routine administrative adjustment or reflects broader reporting challenges
  • Subcommittee skepticism: The negative recommendation from the Senate Finance subcommittee suggests legislative concerns about the extension's merit

Compiled from official sources — confirm details with the bill’s official record.

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