RHB/4/20
Sponsored by Cyrus Joyner, Shaun Guess-Walding of Smyrna High School
This legislation was filed in the Revenue category
Presented as part of the YIG Volunteer 2024 conference
| 1 | BE IT ENACTED BY THE TENNESSEE YMCA YOUTH IN GOVERNMENT |
| 2 | |
| 3 | SECTION 1: |
| 4 | E-cigarettes: a device that simulates tobacco smoking. It consists of an atomizer, a power source |
| 5 | like a battery, and a container like a cartridge or tank filled with liquid. Instead of smoke, the user |
| 6 | inhales vapor. E-cigarettes are also referred to as vapes, Juuls, and “dab” pens. |
| 7 | |
| 8 | SECTION 2: |
| 9 | In order to sell e-cigarettes or vaping products retailers, including online, will be required to have |
| 10 | a special license. Business retailers will be able to receive their license from the Tennessee |
| 11 | Department of Revenue. The Department of Revenue will charge a $20 license fee. Businesses will |
| 12 | also be annually taxed 10% for license renewal. |
| 13 | |
| 14 | SECTION 3: |
| 15 | Failure to obtain a license will result in up to six months in jail and/or a $5,000 fine, as well as an |
| 16 | administrative fine of $200 to $15,000. A second offense could result in the closing of the |
| 17 | business. |
| 18 | |
| 19 | SECTION 4: |
| 20 | There will be no additional costs to the state. |
| 21 | |
| 22 | SECTION 5: |
| 23 | All laws or parts of laws in conflict with this are hereby repealed. |
| 24 | |
| 25 | SECTION 6: |
| 26 | This bill shall take effect July 1, 2024, public welfare requiring it. |
| 27 | |
| 28 |