Taxation

This bill extends the deadline for the Tennessee Department of Revenue to submit annual reports to the General Assembly about sales taxes collected from electronic nicotine delivery devices. Originally set to end in 2030, the new deadline will be 2031. This change aims to provide more time for data collection and analysis regarding these products.

TN HB0118 is a house bill in the Tennessee 114th General Assembly, sponsored by William Lamberth (R), currently “Introduced” since January 13, 2025.

We track 9,160 Tennessee bills this session, 258 of them sponsored by William Lamberth.

Supporters of the bill argue that extending the reporting period allows for a more comprehensive understanding of the sales tax revenue generated from electronic nicotine delivery devices. They believe this data is crucial for informed legislative decisions and effective taxation policies in the future.

Critics may argue that extending the reporting deadline could delay necessary oversight and regulation of electronic nicotine delivery devices. They might express concerns that this bill prioritizes convenience over the immediate need for transparency and accountability in taxation related to these products.

The analysis of Representative William Lamberth's personal financial interests reveals no direct conflicts with the subject matter of HB0118. As an attorney and partner at a law firm, his professional activities are not directly related to the taxation of electronic nicotine delivery devices. Additionally, his ownership of Lamberth Consulting and his role as a board member of Sumner County CASA do not intersect with the tobacco industry or the specific legislative focus on sales tax reporting for electronic nicotine devices. The extension of the reporting period by one year is a procedural adjustment that does not appear to offer any financial benefit to Lamberth's personal or professional interests. Overall, the lack of direct involvement in the tobacco industry or related sectors suggests a low risk of conflict of interest.

Unlike federal analysis based on campaign donations, state analysis examines legislators' personal financial interests — their jobs, businesses, and investments.

Items marked "AI-researched" are generated from public sources but have not been independently verified. Verified data is sourced from official legislature websites and disclosure filings.