Taxability of Smokeless Nicotine Products
TN: Notice 21-05 Smokeless Nicotine Products Exempt from Tennessee Tobacco Tax Public Chapter 69 (2021), effective March 31, 2021, amends the definitions of “cigarette” and “tobacco products” and adds a new definition of “smokeless nicotine product” to clarify that smokeless nicotine products are not subject to Tennessee tobacco tax. Tennessee Tobacco Tax Tennessee imposes a…