{"id":23566,"date":"2020-12-14T12:28:34","date_gmt":"2020-12-14T17:28:34","guid":{"rendered":"http:\/\/www.tasteyourjuice.com\/wordpress\/?p=23566"},"modified":"2020-12-14T12:28:34","modified_gmt":"2020-12-14T17:28:34","slug":"vaping-news-tennessee-e-cigs-vape-devices-not-subject-to-tobacco-tax","status":"publish","type":"post","link":"https:\/\/www.tasteyourjuice.com\/wordpress\/archives\/23566","title":{"rendered":"VAPING NEWS: TENNESSEE [E-cigs &amp; Vape Devices Not Subject To Tobacco Tax]"},"content":{"rendered":"<p><span data-offset-key=\"dbm2-0-0\">&#8220;On December 9, 2020, the Tennessee Department of Revenue issued its Notice #20-21, on the subject of the State of Tennessee\u2019s excise tax on other tobacco products or \u201cOTP\u201d. The Department will not apply the tobacco tax to these non-tobacco products without statutory clarification on what is considered a tobacco substitute. The Notice then goes on to clarify the Department\u2019s analysis with respect to several specific tobacco and non-tobacco segments: With respect to \u201ce-cigarettes and vape devices,\u201d which the Notice defines as products that \u201ctransform a liquid into its gaseous form, allowing the user to inhale and ingest the vapor,\u201d and where \u201cthe liquid that is vaporized does not contain tobacco,\u201d <span style=\"color: #ff9900\"><strong>such products are not subject to the tobacco tax because these products do not contain tobacco<\/strong><\/span>. The Department\u2019s action strikes us as an example of good governance, where an agency correctly acknowledges the limitations of its enforcement authority and provides the business community with clear and actionable guidance.&#8221;<\/span><\/p>\n<p>ARTICLE LINK:<\/p>\n<p><a href=\"https:\/\/www.jdsupra.com\/legalnews\/tennessee-department-of-revenue-11529\/\" target=\"_blank\" rel=\"noopener\">Tennessee Department of Revenue Clarifies that ENDS and Tobacco Substitutes Are Not Subject to OTP Tax<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_toolbar\" href=\"https:\/\/www.hupso.com\/share\/\"><img decoding=\"async\" src=\"https:\/\/static.hupso.com\/share\/buttons\/dot.png\" style=\"border:0px; padding-top: 5px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_t=new Array(\"Twitter\",\"Facebook\",\"Google Plus\",\"Pinterest\",\"Reddit\");var hupso_background_t=\"#EAF4FF\";var hupso_border_t=\"#66CCFF\";var hupso_toolbar_size_t=\"medium\";var hupso_image_folder_url = \"\";var hupso_url_t=\"\";var hupso_title_t=\"VAPING%20NEWS%3A%20TENNESSEE%20%5BE-cigs%20%26amp%3B%20Vape%20Devices%20Not%20Subject%20To%20Tobacco%20Tax%5D\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/share_toolbar.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>&#8220;On December 9, 2020, the Tennessee Department of Revenue issued its Notice #20-21, on the subject of the State of Tennessee\u2019s excise tax on other&#8230;<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15,147],"tags":[],"class_list":["post-23566","post","type-post","status-publish","format-standard","hentry","category-recent_news","category-vaping-news","wpcat-15-id","wpcat-147-id"],"_links":{"self":[{"href":"https:\/\/www.tasteyourjuice.com\/wordpress\/wp-json\/wp\/v2\/posts\/23566","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.tasteyourjuice.com\/wordpress\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.tasteyourjuice.com\/wordpress\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.tasteyourjuice.com\/wordpress\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tasteyourjuice.com\/wordpress\/wp-json\/wp\/v2\/comments?post=23566"}],"version-history":[{"count":2,"href":"https:\/\/www.tasteyourjuice.com\/wordpress\/wp-json\/wp\/v2\/posts\/23566\/revisions"}],"predecessor-version":[{"id":23568,"href":"https:\/\/www.tasteyourjuice.com\/wordpress\/wp-json\/wp\/v2\/posts\/23566\/revisions\/23568"}],"wp:attachment":[{"href":"https:\/\/www.tasteyourjuice.com\/wordpress\/wp-json\/wp\/v2\/media?parent=23566"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tasteyourjuice.com\/wordpress\/wp-json\/wp\/v2\/categories?post=23566"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tasteyourjuice.com\/wordpress\/wp-json\/wp\/v2\/tags?post=23566"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}