2018 Tennessee Code
Title 70 - Wildlife Resources
Chapter 3 - Ammunition Tax
§ 70-3-107. Sale or donation of ammunition without stamps unlawful.
(a) It is unlawful for any person, distributor or dealer, as defined in § 70-3-101, to sell or offer for sale, or display for sale, or to possess, for the purpose of sale and/or gift, in this state, any package or box of shotgun shells and metallic cartridges that has come to rest in the limits of this state, and to which, or on which, the stamp or stamps that are required to be affixed under this chapter are not so affixed.
(b) It is not a privilege taxable by this chapter for the sale or distribution by sale or gift of any such shotgun shells and metallic cartridges if they have already been stamped in the amount required by this chapter, and such stamps remain on such shotgun shells and metallic cartridges while in the possession of the distributor or dealer and at the time of distribution or sale by the distributor or dealer.
(c) No distributor or dealer need affix any stamp or stamps to any such shotgun shells and metallic cartridges already properly stamped in the amount required by this chapter, and upon which the stamp or stamps remain while in the distributor's or dealer's possession and at the time of distribution or sale by the distributor or dealer.
