Every dealer or distributor of tobacco products defined in this part shall pay to the department for exclusive state purposes, taxes in addition to all other taxes or fees, for the privilege of selling cigarettes and tobacco products in this state.
Tenn. Code Ann. § 67-4-1002
Tax imposed
Applied in 1 court decision — leading case Larry H. Coleman v. Matthew Kisber (2010)
Most recently applied in Larry H. Coleman v. Matthew Kisber (October 2010)
Acts 1937, ch. 133, § 4; 1937, ch. 201, § 1; 1937, ch. 295, § 1; 1937 (3rd Ex
Current official text: Tennessee Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Tennessee statutes; confirm against the official source for the current text. Not legal advice.