§ 57-6-102. Part definitions.

TN Code § 57-6-102 (2019) (N/A)

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(1) “Beer” means the beverage defined in § 57-5-101(b);

(2) “County” means that portion of a county outside the corporate limits of municipalities therein;

(3) “Department” means the department of revenue;

(4) “Gross tax” means the amount of tax collected by a wholesaler;

(5) “Municipality” means any town, city or taxing district incorporated under the laws of this state;

(6) “Net tax” means the amount of tax to be paid to a county or municipality after deduction of the percentage due the department and the percentage retained by a wholesaler;

(7) “Person” means any individual, partnership, corporation, association, syndicate, or any other combination of individuals;

(8) “Quality control standard” means a standard under which a wholesaler determines whether beer is marketable due to product deterioration or due to improper packaging or handling by the manufacturer or wholesaler;

(9) “Retailer” means a person who sells beer for consumption and not for resale;

(10) “Wholesale” or “wholesale sale” means a sale, gift, or other transfer and delivery of beer by a wholesaler to any person other than another wholesaler, but there shall not be included within the meaning of either term any gratuitous dispensing of beer by a brewery of its own manufacture which is consumed on the premises; and

(11) “Wholesaler” means a person or entity that sells beer to retailers, including any manufacturer authorized to sell directly to retailers pursuant to § 57-5-101.

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§ 57-6-101. Short title.

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§ 57-6-103. Levy of tax -- Disposition -- Collection.