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Pursuant to Governor Lee’s directive, enforcement of dyed diesel restrictions on persons engaged in agricultural or forestry operations, while that person is using a vehice on the highways of this State in connection with the harvesting and hauling of crops, livestock, timber, and other forest products and the transportation of farm and forestry supplies and equipment, is suspended through December 31.
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Tobacco Taxes

Notice NumberTitleDate Issued
26-13Updates to Vapor Product Terminology and Administration of FinesMay 2026
25-11Taxability of Hemp-Derived Cannabinoid ProductsJune 2025
25-06Vapor ProductsMay 2025
21-05Taxability of Smokeless Nicotine ProductsMay 2021
21-01Delivery Sales of Electronic Nicotine Delivery Systems (ENDS)March 2021
15-23Reporting Requirements for Licensed Tobacco WholesalersOct. 2015
15-10Minimum Markup IncreaseJune 2015
15-03Minimum Retail Sales Price of CigarettesJan. 2015
15-01Reporting Requirements for Licensed Tobacco WholesalersJan. 2015
13-10Tobacco Wholesaler vs. RetailerOct. 2013
13-07Tobacco Wholesaler vs. RetailerJune 2013
12-14Cigarette Rolling Machine OperatorsAug. 2012
12-06Cigarette Rolling Machine OperatorsJune 2012
11-15Little CigarsNov. 2011
11-03Requirements of Licensed Tobacco WholesalerApril 2011
10-03Retailers of Tobacco Products Other Than CigarettesOct. 2010
12-08Delivery Sales of Cigarettes, RYO & Smokeless TobaccoJuly 2012
05-11Delivery Sales of CigarettesJuly 2005
N/ABusiness PracticesMay 2000
N/ACigarette Tax and Sales PracticesMay 2000
N/AProhibition of Distribution of Gray Market CigarettesJuly 1999
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Department of Revenue
David Gerregano, Commissioner

500 Deaderick Street
Nashville, TN 37242
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