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2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 4 - Privilege and Excise Taxes
Part 28 - Taxation of Unauthorized Substances
§ 67-4-2804. Exemptions
Universal Citation: TN Code § 67-4-2804 (2020)
- The tax levied in this part does not apply to an unauthorized substance in the possession of a merchant who is authorized by law to possess the substance. This exemption applies only during the time the merchant's possession of the unauthorized substance is authorized by law.
- The tax levied in this part does not apply to the following marijuana:
- Harvested mature marijuana stalks when separated from and not mixed with any other parts of the marijuana plant;
- Fiber or any other product of marijuana stalks described in subdivision (b)(1), except resin extracted from the stalks;
- Marijuana seeds that have been sterilized and are incapable of germination; or
- Roots of the marijuana plant.
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