Skip to Content

Directory Statute

Directory Statute

On June 6, 2003, Tennessee enacted the “Directory Statute,” Tenn. Code Ann. §§ 67-4-2601, et seq., which affects the sale of cigarettes (including roll-your-own tobacco) in Tennessee.

All tobacco product manufacturers that intend to begin or continue selling cigarettes to consumers in Tennessee, whether directly or through a distributor, retailer, or similar intermediary or intermediaries, must submit a Certification form and comply with the Tennessee Tobacco Manufacturers’ Escrow Fund Act of 1999. Licensed tobacco distributors are required to submit monthly reports listing sales of cigarettes (including roll-your-own and little cigars) made by non-participating manufacturer. These reports are due not later than 20 calendar days after the end of each calendar month.

The Department of Revenue maintains a Directory of all tobacco product manufacturers, along with their brand families, that are in compliance with the Directory Statute and allowed to sell cigarettes in Tennessee. This Directory is updated as necessary to add or remove tobacco product manufacturers and/or brand families.

It is unlawful for any person to: (1) affix a stamp to a package or other container of cigarettes of a tobacco product manufacturer or brand family not included in the Directory; or (2) to sell, offer, or possess for sale in Tennessee, or import for personal consumption in Tennessee, cigarettes of a tobacco product manufacturer or brand family not included in the Directory. Any cigarettes that have been sold, offered for sale, possessed for sale, in Tennessee, or imported for personal consumption in Tennessee, in violation of Tenn. Code Ann. § 67-4-2605 are contraband subject to seizure and forfeiture.


Directory Statute - Forms and Information