2010 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 4 - Privilege and Excise Taxes
Part 28 - Taxation of Unauthorized Substances
67-4-2803 - Excise tax rates Methods of measuring quantities.

67-4-2803. Excise tax rates Methods of measuring quantities.

(a)  An excise tax is levied on unauthorized substances possessed, either actually or constructively, by dealers at the following rates:

     (1)  Forty cents (40¢) for each gram, or fraction thereof, of harvested marijuana stems and stalks that have been separated from and are not mixed with any other parts of the marijuana plant;

     (2)  Three dollars and fifty cents ($3.50) for each gram, or fraction thereof, of marijuana, other than separated stems and stalks taxed under subdivision (a)(1) or plants with foliation taxed under (a)(3);

     (3)  Three hundred fifty dollars ($350) per plant, whether growing or detached from the soil, on each marijuana plant with foliation;

     (4)  Fifty dollars ($50.00) for each gram, or fraction thereof, of cocaine;

     (5)  Two hundred dollars ($200) for each gram, or fraction thereof, of any other controlled substance or low-street-value drug that is sold by weight;

     (6)  Fifty dollars ($50.00) for each ten (10) dosage units, or fraction thereof, of any low-street-value drug that is not sold by weight; or

     (7)  Two hundred dollars ($200) for each ten (10) dosage units, or fraction thereof, of any other controlled substance that is not sold by weight.

(b)  A quantity of marijuana or other unauthorized substance is measured by the weight of the substance whether pure, impure or dilute, or by the number of dosage units in the dealer's possession when the substance is not sold by weight. A quantity of an unauthorized substance is dilute if it consists of a detectable quantity of pure controlled substance and any excipients or fillers.

(c)  An excise tax is levied on illicit alcoholic beverages possessed by a dealer at the following rates:

     (1)  Thirty-one dollars and seventy cents ($31.70) for each gallon, or fraction thereof, of illicit alcoholic beverages sold by the drink; or

     (2)  Twelve dollars and eighty cents ($12.80) for each gallon, or fraction thereof, of illicit alcoholic beverages not sold by the drink.

     (d)  For purposes of this part, a person constructively possesses an unauthorized substance when the person has knowledge of the substance and the ability and intention to exercise control over the substance.

[Acts 2004, ch. 803, § 4; 2006, ch. 1019, §§ 51, 52.]