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2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 4 - Privilege and Excise Taxes
Part 10 - Tobacco Tax Law
§ 67-4-1022. Drop Shipments — Procedure
Universal Citation: TN Code § 67-4-1022 (2020)
Every person engaged in the activity within this state of billing, collecting for, distributing or selling tobacco products through the device, plan, scheme, or artifice commonly known as the “drop shipment plan or system” shall make a complete and itemized report, giving the name and address of the purchaser within twenty-four (24) hours of the receipt or taking of the order, and shall pay the tax and affix the stamps on the tobacco products before delivery.
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