Tobacco, Tobacco Products - As introduced, expands the definition of "consumable material" to include natural and synthetic liquid nicotine solutions and liquid nicotine analogues for purposes of the taxation of vapor products containing such material; requires the alcoholic beverage commission to issue the fines for the offense of selling or offering for sale a vapor product for retail sale in this state to anyone under 21 years of age. - Amends TCA Title 39, Chapter 17; Title 43; Title 57 a...

Summary

The bill adds natural and synthetic liquid nicotine solutions and analogues to the definition of consumable material for vapor product taxes. It also changes the enforcement process so that the Alcoholic Beverage Commission, rather than the courts, issues fines for selling or offering vapor products to anyone under 21. The changes aim to clarify tax rules and strengthen age‑verification enforcement.

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