Tennessee § 67-6-106 - Sales and use taxes collected on electronic nicotine delivery devices.
Full text of Tennessee Tennessee Code Annotated § 67-6-106 — Sales and use taxes collected on electronic nicotine delivery devices., with citation guidance and answers to common questions.
§ 67-6-106. Sales and use taxes collected on electronic nicotine delivery devices.
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. Effective Dates. Acts 2019, ch. 371, § 2. May 10, 2019.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-6-106
What does Tennessee Code Annotated § 67-6-106 cover?
Section 67-6-106 ("Sales and use taxes collected on electronic nicotine delivery devices.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 67-6-106?
A common citation format is "Tennessee Code Annotated § 67-6-106" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 67-6-106 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.