Part Definitions

1. Law
2. Tennessee Code
3. Taxes and Licenses
4. Privilege and Excise Taxes
5. Taxation of Unauthorized Substances
6. Part Definitions

As used in this part, unless the context clearly requires otherwise:

1. “Commissioner” means the commissioner of revenue;
2. “Controlled substance” means a controlled substance as defined in § 39-17-402, and not included in “low-street-value drugs”;
3. “Controlled substance analogue” means a controlled substance analogue as defined in § 39-17-454;
4. “Illicit alcoholic beverage” means an alcoholic beverage, as defined in § 57-3-101, not authorized by the Tennessee alcoholic beverage commission. “Illicit alcoholic beverage” includes, but is not limited to, the products known as “bootleg liquor,” “moonshine,” “non-tax-paid liquor,” and “white liquor”;
5. “Local law enforcement agency” means a municipal police department, a metropolitan police department, or a sheriff's office;
6. “Low-street-value drug” means any of the following controlled substances:
   1. An anabolic steroid as defined in § 39-17-410(f);
   2. A depressant described in § 39-17-412(c);
   3. A hallucinogenic substance described in § 39-17-406(d);
   4. A stimulant described in § 39-17-412(f); or
   5. A controlled substance described in § 39-17-414;
7. “Marijuana” means all parts of the plant of the genus cannabis, whether growing or not; the seeds of this plant; the resin extracted from any part of this plant; and every compound, salt, derivative, mixture, or preparation of this plant, its seeds, or its resin. “Marijuana” does not include hemp, as defined in § 43-27-101;
8. “Merchant” means a merchant or peddler within the scope of article II, § 28 of the Constitution of Tennessee and includes any person who is actually engaged in the act of selling, bartering, trading, or distributing to another for consideration any unauthorized substances regardless of the quantity under § 67-4-2803(a), and such person shall be subject to the tax imposed under this part. Any person who actually or constructively possesses, at a particular time, any unauthorized substances in a quantity sufficient to create a principal tax liability of at least ten thousand dollars ($10,000) under § 67-4-2803(a) is presumed to be possessing the unauthorized substances for the purpose of sale, barter, trade, or distribution to another for consideration and is presumed to be a merchant within the meaning of this subdivision (8); such presumption may be rebutted only by clear and convincing evidence that the person did not sell, barter, trade, or distribute for consideration such substances or intend to do so; except, however, that if the person sells, barters, trades, or distributes to another for consideration any unauthorized substances in any quantity under § 67-4-2803(a), the presumption shall not apply and the person shall be considered a merchant and subject to the tax imposed by this part regardless of the quantity involved in the transaction;
9. “Person” means person as defined in § 39-17-402;
10. “State law enforcement agency” means any state agency, force, department, or unit responsible for enforcing criminal laws; and
11. “Unauthorized substance” means a controlled substance, a controlled substance analogue, a low-street-value drug or an illicit alcoholic beverage.

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