# Tenn. Code Ann. § 67-6-106: Sales and use taxes collected on electronic nicotine delivery devices

> Tennessee · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-106

## Section

- **Citation:** Tenn. Code Ann. § 67-6-106
- **Heading:** Sales and use taxes collected on electronic nicotine delivery devices
- **Jurisdiction:** Tennessee
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TN Code / Title 67 / Chapter 6 / Section 67-6-106

## Text

The department of revenue is directed to collect information regarding sales taxes the department collects on all electronic nicotine delivery devices, from all sources, including online sales, vape shops, and convenience stores. The department shall report its findings and any recommendations regarding such information on or before February 1, 2020, and on or before February 1 of each subsequent year until February 1, 2030, to the speaker of the senate, speaker of the house of representatives, and chairs of the finance, ways and means committees of the senate and house of representatives. Acts 2019, ch. 371, § 1.
The department of revenue is directed to collect information regarding sales taxes the department collects on all electronic nicotine delivery devices, from all sources, including online sales, vape shops, and convenience stores. The department shall report its findings and any recommendations regarding such information on or before February 1, 2020, and on or before February 1 of each subsequent year until February 1, 2030, to the speaker of the senate, speaker of the house of representatives, and chairs of the finance, ways and means committees of the senate and house of representatives.
Acts 2019, ch. 371, § 1.

## Nearby sections

- [Tenn. Code Ann. § 67-6-101 Short title - Nature of tax](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-101.md)
- [Tenn. Code Ann. § 67-6-102 Chapter definitions - Definitions applicable for taxation of charges for mobile telecommunications services](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-102.md)
- [Tenn. Code Ann. § 67-6-103 Deposit and allocation of receipts - Transportation equity trust fund - Other special allocations](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-103.md)
- [Tenn. Code Ann. § 67-6-104 Apportionment of sales and use tax revenue to commercial development districts in rural, economically distressed counties](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-104.md)
- [Tenn. Code Ann. § 67-6-105 Event Tourism Act](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-105.md)
- [Tenn. Code Ann. § 67-6-106 Sales and use taxes collected on electronic nicotine delivery devices](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-106.md)
- [Tenn. Code Ann. § 67-6-201 Taxable privilege declared](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-201.md)
- [Tenn. Code Ann. § 67-6-202 Property sold at retail](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-202.md)
- [Tenn. Code Ann. § 67-6-203 Property used, consumed, distributed or stored](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-203.md)
- [Tenn. Code Ann. § 67-6-204 Lease or rental of property](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-204.md)
- [Tenn. Code Ann. § 67-6-205 Services](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-205.md)
- [Tenn. Code Ann. § 67-6-206 Industrial machinery and raw materials - Exemptions](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-206.md)
- [Tenn. Code Ann. § 67-6-207 Property sold to farmer or nurseryman](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-207.md)
- [Tenn. Code Ann. § 67-6-208 Warranty or service contract covering repair or maintenance of tangible personal property - Computer software maintenance contracts](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-208.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-106. Check the current official text before relying on it. Not legal advice.