Tennessee SB0893 amends tobacco tax definitions and rates, including heated tobacco products.

Tennessee SB0893 amends the state's tobacco tax definitions and rates. It redefines "cigarette" to include heated tobacco products, which are products that produce an inhalable aerosol by heating tobacco without combustion. The bill sets a tax rate of three cents per cigarette, with an additional enforcement and administration fee of 0.05 cents per pack. Heated tobacco products are taxed at a rate of 0.15 cents per product. The changes take effect upon becoming law.

Tennessee SB0893 amends tobacco tax definitions and rates, including heated tobacco products.

Tennessee SB0893 amends the state's tobacco tax definitions and rates. It redefines "cigarette" to include heated tobacco products, which are products that produce an inhalable aerosol by heating tobacco without combustion. The bill sets a tax rate of three cents per cigarette, with an additional enforcement and administration fee of 0.05 cents per pack. Heated tobacco products are taxed at a rate of 0.15 cents per product. The changes take effect upon becoming law.