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2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 4 - Privilege and Excise Taxes
Part 10 - Tobacco Tax Law
§ 67-4-1026. Packaging to Comply With Federal Laws and Regulations
Universal Citation: TN Code § 67-4-1026 (2020)
- For the purposes of this section, “package” means a pack, carton, or container of any kind in which cigarettes are offered for sale, sold, or otherwise distributed, or intended for distribution, to consumers.
- No stamp may be affixed to, or made upon, any package of cigarettes, if:
- The package differs in any respect with the requirements of the Federal Cigarette Labeling and Advertising Act, compiled in 15 U.S.C. § 1331 et seq., for the placement of labels, warnings, or any other information upon a package of cigarettes that is to be sold within the United States;
- The package is labeled “For Export Only,” “U.S. Tax Exempt,” “For Use Outside U.S.,” or similar wording indicating that the manufacturer did not intend that the product be sold in the United States;
- The package, or a package containing individually stamped packages, has been altered by adding or deleting the wording, labels, or warnings described in subdivision (b)(1) or (b)(2);
- The package has been imported into the United States after January 1, 2000, in violation of 26 U.S.C. § 5754; or
- The package in any way violates federal trademark or copyright laws.
- Any person who sells or possesses for the purpose of sale a cigarette package to which is affixed a tax stamp in violation of subsection (b) commits a Class E felony.
- Notwithstanding any other law, the commissioner shall revoke any license issued under this part to any person who sells or holds for sale a cigarette package to which is affixed a tax stamp in violation of subsection (b).
- Notwithstanding any other law, the commissioner shall seize and destroy, or sell to the manufacturer, only for export, packages that do not comply with subsection (b).
- A violation of subsection (b) is an unfair and deceptive act or practice under the Consumer Protection Act, § 47-18-104.
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