Tennessee does not have any specific restrictions concerning the shipping of tobacco products to consumers, but Tennessee has age verification requirements. Tennessee has specific requirements concerning the shipping of cigarettes to consumer. The federal PACT Act requirements concerning cigarettes, roll-your-own tobacco, and smokeless tobacco products apply. The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of the state. The federal PACT Act requires delivery sellers to comply with shipping requirements.

Tenn. Code § 67-4-1029: Delivery sales of cigarettes, enforcement

15 U.S.C. §§ 375 to 378

Every person engaged in the business of selling, distributing, or handling tobacco products at the wholesale level in Tennessee must register for the tobacco tax by filing an Application for Registration (Form RV-1300501) and obtain a license from the Department of Revenue by filing and Application for Tobacco License (Form TOB-555) and the appropriate fee (manufacturing distributor: $200 for each plant, tobacco manufacturer: $200 for each warehouse, wholesale dealer and jobber: $200 for each sale warehouse, and tobacco distributor: $100 for each secondary wholesale location where tobacco products are received or ordered for delivery to other than the ultimate consumer). Licenses must be renewed on or before May 31st of each year by filing the same form.

Tenn. Code. § 67-4-1015: Licenses; penalties for unlicensed operations

All licensed persons making wholesale sales of other tobacco products in Tennessee must report their tobacco products activities on the Tobacco Products Return (Form TOB-552) and all applicable schedules on or before the 15th day of each month, along with payment for taxes due. Tennessee retailers purchasing tobacco products from wholesalers and/or manufacturers not licensed in Tennessee must report such activities on Schedule C using their cost price.

Tenn. Code. § 67-4-1011: Records and reports

Additional information about licensing in Tennessee is available at the Operating Your Business link above.

For distribution of tobacco or vapor products by mail, Tennessee requires a distributor of tobacco or vapor products to obtain from the addressee an affirmative statement that the person is eighteen (18) years of age or older. Tennessee also requires the distributor to inform the recipient that the person is strictly prohibited from distributing any tobacco or vapor product to any person under eighteen (18) years of age. In addition, the federal PACT Act age verification requirements for the shipping of cigarettes, roll-your-own tobacco, and smokeless tobacco products apply.

Tenn. Code. § 39-17-1504: Sale or distribution to minors unlawful; proof of age requirement

15 U.S.C. §§ 375 to 378

Tennessee imposes a tax on every dealer or distributor of tobacco products for the privilege of selling tobacco products in the state. The tobacco tax is declared to be a levy on the consumer, and the consumer will be liable for the tax and subject to the incidence of the tax. Distributors must add the amount of tobacco taxes levied to the price of other tobacco products, and the distributor may state the amount of the taxes separately from the price of the tobacco products on all price display signs, sales or delivery slips, bills, and statements that advertise or indicate the price of the tobacco products.

Tenn. Code. § 67-4-1002: Tax imposed
Tenn. Code. § 67-4-1003: Tax levied on consumer

Additional information about taxation in Tennessee, including information about tax rates, filings, and forms, is available at the Taxation and Definitions link above.