For Tennessee businesses
Product Licensing & Registration
What Tennessee requires of vapor and tobacco businesses, with links to the official Department of Revenue guidance and forms.
Key dates
Mark your calendar
July 1, 2025Vapor products became taxable tobacco products (10% tax).
May 31, every yearTennessee tobacco licenses expire. Renew before this date.
August 1, every yearManufacturers certify each vapor product for the state directory.
January 1, 2027Vapor products not in the state directory can no longer be sold at retail.
Requirements
What applies to your business
Retailers and vape shops
- Buy vapor products only from a wholesaler or distributor that holds a Tennessee tobacco license.
- On out-of-state purchases, check that the invoice shows Tennessee tobacco tax was paid. If it does not, confirm with the vendor before you buy.
- Vapor products bought on or after July 1, 2025 without the tax paid are treated as contraband and can be seized, with penalties.
- Starting January 1, 2027, sell only vapor products listed in the state’s vapor product directory.
- Customers must be 21 or older. Check photo ID for anyone who appears to be under 30.
Retailer guidance (TOB-20) · Search the vapor product directory · Age-21 rules
Wholesalers and distributors
- Anyone who sells, distributes, or handles cigarettes, tobacco, or vapor products at the wholesale level needs a Tennessee tobacco license, whether or not they owe the tax.
- Register through TNTAP: choose “Register a New Business,” then Tobacco Tax.
- Vapor product wholesalers must report sales through the Tennessee Retail Accountability Program.
- Licenses expire May 31 each year. See the fee table below.
Licensing (TOB-17) · Registration and reporting (TOB-18) · TNTAP
Manufacturers
- Register each vapor product sold at retail in Tennessee for the Department of Revenue’s vapor product directory, whether you sell directly or through an importer or other intermediary.
- Certify every product each year by August 1 on the Vapor Product Directory Certification (Form TOB 560), filed through TNTAP.
- Manufacturers also need a Tennessee tobacco manufacturer license.
Out-of-state shippers
- Federal law (the PACT Act) requires anyone who ships or transfers cigarettes or vapor products into Tennessee from another state to report them to Tennessee.
- File the PACT Act Tennessee Registration form online through TNTAP or by mail to the Department of Revenue.
- Tennessee dealers who ship into another state must register with that state.
License fees
Tennessee tobacco license fees
| License | Fee |
|---|---|
| Tobacco Distributor | $100 per secondary wholesale location |
| Wholesale Dealer & Jobber | $200 per separate sale warehouse |
| Manufacturing Distributor | $200 per plant or processing location |
| Tobacco Manufacturer’s Warehouse | $200 per storage warehouse |
| Cigarette Rolling Machine Operator | $500 per machine |
Source: Tennessee Department of Revenue, Tobacco Tax Manual (June 2026). This page is a summary for TSFA members and does not replace legal advice or current guidance from the Department of Revenue. Checked October 2026.
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