Tobacco, Tobacco Products - As enacted, expands the definition of "consumable material" to include natural and synthetic liquid nicotine solutions and liquid nicotine analogues for purposes of the taxation of vapor products containing such material; requires the alcoholic beverage commission to issue the fines for the offense of selling or offering for sale a vapor product for retail sale in this state to anyone under 21. - Amends TCA Title 39, Chapter 17; Title 43; Title 57 and Title 67, Chapter 4, Part 10.

HB 2359 proposes to expand Tennessee's definition of "consumable material" to include all liquid nicotine solutions (natural and synthetic) and nicotine analogues used in vapor products. This change affects vapor product sellers, particularly those selling to individuals under 21, by requiring the Alcoholic Beverage Commission to issue fines for underage sales instead of other agencies. The bill also clarifies that "vapor products" include devices like e-cigarettes and their cartridges, while excluding FDA-regulated products. These amendments aim to align tax and enforcement policies with current vapor product technology. The bill is currently under review by the Business & Utilities Subcommittee.