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Bill

SB 763

Tobacco, Tobacco Products - As enacted, requires the department of revenue to maintain a directory on its website that lists all vapor products certified as authorized to be sold in this state; levies certain privilege taxes. - Amends TCA Title 10, Chapter 7, Part 5; Title 39, Chapter 17, Part 15; Title 47, Chapter 25; Title 67, Chapter 4, Part 10 and Title 67, Chapter 4, Part 26.

114th Regular Session (2025-2026) Introduced by Ken Yager

Tennessee requires a state directory of approved vapor products and imposes new privilege taxes on tobacco and vapor items, effective immediately through August 2025.

Pub. Ch. 324
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Bill Summary · SB 763

Legislative bill overview

SB 763 requires Tennessee's Department of Revenue to create and maintain a publicly accessible online directory listing all vapor products authorized for sale in the state. The bill also establishes new privilege tax requirements on tobacco and vapor products, with implementation dates staggered across May, July, and August 2025.

Why is this important

The directory creates regulatory transparency and helps consumers and retailers identify compliant vapor products in a market previously lacking centralized oversight. The tax provisions generate state revenue while potentially influencing the pricing and accessibility of these products across Tennessee.

Potential points of contention

  • Regulatory burden on retailers: Businesses must ensure their products are registered and listed on the directory, with compliance requirements that could disadvantage smaller vendors without administrative resources
  • Tax impact on consumers and small businesses: New privilege taxes may increase product costs, potentially driving purchases to neighboring states or illicit markets, while affecting small vapor retailers' competitiveness
  • Definition and scope ambiguity: The bill's effectiveness depends on how strictly "authorized" and "certified" vapor products are defined—overly broad definitions could allow problematic products, while narrow ones might limit consumer choice

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

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