Tennessee § 47-25-303 Sales below cost - Evidence - Enforcement by department of revenue

Tennessee Statutes

§ 47-25-303 — Sales below cost - Evidence - Enforcement by department of revenue

Tennessee § 47-25-303

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This text of Tennessee § 47-25-303 (Sales below cost - Evidence - Enforcement by department of revenue) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 47-25-303 (2026).

Text

(a)It is a Class C misdemeanor for any retailer, with intent to injure competitors or destroy substantially or lessen competition, to advertise, offer to sell, or sell at retail, cigarettes at less than cost to the retailer.

(b)Evidence of advertisement, offering to sell or sale of cigarettes by any retailer at less than cost to the retailer shall be prima facie evidence of both a violation of the Unfair Retailer's Cigarette Sales Law, compiled in this part, and of intent to injure competitors or destroy substantially or lessen competition.

(c)It is the intention of the general assembly that this part be enforced by the department of revenue.

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(a) It is a Class C misdemeanor for any retailer, with intent to injure competitors or destroy substantially or lessen competition, to advertise, offer to sell, or sell at retail, cigarettes at less than cost to the retailer. (b) Evidence of advertisement, offering to sell or sale of cigarettes by any retailer at less than cost to the retailer shall be prima facie evidence of both a violation of the Unfair Retailer's Cigarette Sales Law, compiled in this part, and of intent to injure competitors or destroy substantially or lessen competition. (c) It is the intention of the general assembly that this part be enforced by the department of revenue.

Legislative History

Acts 1949, ch. 68, § 4; C. Supp. 1950, § 6770.14 (Williams, § 6770.47); T.C.A. (orig. ed.), § 69-403; Acts 1991, ch. 259, §§ 1, 2; 1997, ch. 258, § 1; 1998, ch. 768, § 1.