TN HB0987

Expands the definition of "cigarette" in Tennessee tax code to include "heated tobacco products" while explicitly excluding smokeless nicotine products

Defines "heated tobacco product" as any tobacco-containing product that produces inhalable aerosol through heating without combustion or through a heat source that primarily heats rather than burns the tobacco

Establishes a reduced tax rate of 0.15¢ per unit for heated tobacco products, compared to the standard cigarette tax of 3¢ per cigarette plus an additional 0.1¢ per cigarette

Maintains the existing 0.05¢ per pack enforcement and administration fee for dealers and distributors selling cigarettes in Tennessee

Takes effect immediately upon becoming law