Revenue, Dept. of - As introduced, extends from 2030 to 2031, the time period in which the department is to submit annual reports to the general assembly regarding sales taxes the department collects on all electronic nicotine delivery devices. - Amends TCA Title 67.

HB 118 amends Tennessee law to extend the deadline for the Department of Revenue to submit annual reports on sales taxes collected from electronic nicotine delivery devices (e-cigarettes) from 2030 to 2031. This change directly affects the Department of Revenue, which must now submit these reports by 2031 instead of 2030, and the General Assembly, which receives these reports. The bill modifies Tennessee Code Annotated, Title 67, Section 67-6-106, by updating the specified reporting deadline. It does not alter tax rates, consumer obligations, or the scope of the tax itself. The change is purely procedural, affecting administrative reporting timelines.