Taxes, Tobacco, Tobacco Products - As introduced, requires cigarettes that are defined as heated tobacco products to be taxed at a rate of 0.15 cents per cigarette. - Amends TCA Title 67, Chapter 4.

SB 893 amends Tennessee's tax code to define "heated tobacco products" (devices that heat tobacco without burning it) as a type of cigarette subject to a specific tax rate. It sets a tax of 0.15 cents per heated tobacco product cigarette, replacing the standard 3-cent rate for regular cigarettes. This directly affects manufacturers, distributors, and retailers selling these products in Tennessee. The bill clarifies that the 0.15-cent rate applies exclusively to heated tobacco products, excluding smokeless nicotine products.