House Bill 2172 amends Tennessee Code Annotated, specifically Section 57-1-206(a), by changing the deadline for a certain requirement from "February 15" to "February 1." This adjustment aims to streamline the regulatory process related to products overseen by the alcoholic beverage commission. The bill is set to take effect immediately upon becoming law, emphasizing the urgency of the change for public welfare.

Additionally, Senate Bill 2295, which has been amended, modifies Section 57-7-108(a)(2)(B) by replacing the existing tax structure on the sale of high-demand consumer products (HDCPs) in liquid form. The new tax rate is established at four dollars and forty cents ($4.40) per gallon, with a proportional rate for other container sizes. Furthermore, an additional tax of ten percent (10%) is imposed on the wholesale cost of inhalable HDCPs sold in cartridge form. This amendment is set to take effect on July 1, 2026, reflecting a planned approach to tax regulation in this sector.

Statutes affected:
Introduced: 57-1-206(a), 57-1-206
Amended with SA1045 -- 04/16/2026: 57-1-206(a), 57-1-206, 57-7-108(a)(2)(B), 57-7-108