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.

SB 763 requires Tennessee's Department of Revenue to maintain an online directory of all vapor products (like e-cigarettes) certified for sale in the state. It imposes new taxes: $0.07 per milliliter on closed-system vapor products (e.g., disposable pods) and 10% of wholesale cost on open-system products (e.g., refillable devices). Manufacturers must certify compliance with federal FDA requirements to be listed in the directory. The bill directly affects vapor product manufacturers, retailers, and consumers by creating a regulatory framework and funding enforcement through dedicated tax revenue.