Tobacco, Tobacco Products - As enacted, requires the department of revenue to maintain a directory on its website that lists all vapor products certified as authorized to be sold in this state; levies certain privilege taxes. - Amends TCA Title 10, Chapter 7, Part 5; Title 39, Chapter 17, Part 15; Title 47, Chapter 25; Title 67, Chapter 4, Part 10 and Title 67, Chapter 4, Part 26.

HB 968 establishes new tax rates for vapor products (such as e-cigarettes) sold in Tennessee, replacing the existing 6.6% tax on traditional tobacco products. Closed-system vapor products (e.g., disposable cartridges) are taxed at 7 cents per milliliter of liquid, while open-system products (e.g., refillable devices) are taxed at 10% of the wholesale price. The bill requires manufacturers to certify FDA-compliant products through the Department of Revenue and maintain a public website directory listing all authorized vapor products. Revenue from these taxes must fund enforcement of vapor product regulations, not revert to the general fund.