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.