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On December 9, 2020, the Tennessee Department of Revenue issued its
Notice #20-21, on the subject of the State of Tennessee’s excise tax on other tobacco products or “OTP”. The Notice notes that OTP is defined as “cigars … manufactured tobacco and snuff of all descriptions whether made of tobacco or any substitute for tobacco.”
In the Notice the Department states: “A wide variety of new products that do not contain tobacco are being introduced in Tennessee. Some of these products contain nicotine, while others do not. Some of these products are packaged to look like tobacco products, while others are packaged in new and unique ways. In light of these various new products, it is unclear what constitutes a tobacco substitute for purposes of the tobacco tax. The Department will not apply the tobacco tax to these non-tobacco products without statutory clarification on what is considered a tobacco substitute.”