§ 57-3-802 — Part definitions

For purposes of this part: (1) "Retail food store" means an establishment that is open to the public that derives at least twenty percent (20%) of its sales taxable sales from the retail sale of food and food ingredients for human consumption taxed at the rate provided in § 67-6-228(a) and has retail floor space of at least one thousand two hundred square feet (1,200 sq. ft.); and (2) "Wine" means the product of the normal alcoholic fermentation of the juice of dried or fresh, sound, ripe grapes, fruit, or other agricultural products, with the usual cellar treatment and necessary additions to correct defects due to climatic, saccharine, and seasonal conditions, including champagne and sparkling and fortified wine of an alcoholic content not to exceed eighteen percent (18%) by volume. No other product may be called "wine" unless designated by appropriate prefixes descriptive of the fruit or other product from which the same was predominantly produced, or as an artificial or imitation wine.

Legislative History

Amended by 2023 Tenn. Acts, ch. 236, s 3, eff. 4/25/2023. Added by 2014 Tenn. Acts, ch. 554, s 1, eff. 3/20/2014.