Tennessee § 57-6-102 Part definitions

Tennessee Statutes

§ 57-6-102 — Part definitions

Tennessee § 57-6-102

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This text of Tennessee § 57-6-102 (Part definitions) 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. § 57-6-102 (2026).

Text

For the purposes of this part:

(1)"Beer" means the beverage defined in § 57-5-101(b) ;

(2)"County" means that portion of a county outside the corporate limits of municipalities therein;

(3)"Department" means the department of revenue;

(4)"Gross tax" means the amount of tax collected by a wholesaler;

(5)"Municipality" means any town, city or taxing district incorporated under the laws of this state;

(6)"Net tax" means the amount of tax to be paid to a county or municipality after deduction of the percentage due the department and the percentage retained by a wholesaler;

(7)"Person" means any individual, partnership, corporation, association, syndicate, or any other combination of individuals;

(8)"Quality control standard" means a standard under which a wholesaler determines whether

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For the purposes of this part: (1) "Beer" means the beverage defined in § 57-5-101(b) ; (2) "County" means that portion of a county outside the corporate limits of municipalities therein; (3) "Department" means the department of revenue; (4) "Gross tax" means the amount of tax collected by a wholesaler; (5) "Municipality" means any town, city or taxing district incorporated under the laws of this state; (6) "Net tax" means the amount of tax to be paid to a county or municipality after deduction of the percentage due the department and the percentage retained by a wholesaler; (7) "Person" means any individual, partnership, corporation, association, syndicate, or any other combination of individuals; (8) "Quality control standard" means a standard under which a wholesaler determines whether beer is marketable due to product deterioration or due to improper packaging or handling by the manufacturer or wholesaler; (9) "Retailer" means a person who sells beer for consumption and not for resale; (10) "Wholesale" or "wholesale sale" means a sale, gift, or other transfer and delivery of beer by a wholesaler to any person other than another wholesaler, but there shall not be included within the meaning of either term any gratuitous dispensing of beer by a brewery of its own manufacture which is consumed on the premises; and (11) "Wholesaler" means a person or entity that sells beer to retailers, including any manufacturer authorized to sell directly to retailers pursuant to § 57-5-101 .

Legislative History

Amended by 2015 Tenn. Acts, ch. 19,s 5, eff. 3/27/2015. Acts 1953, ch. 76, § 2 (Williams, § 1051.19); impl. am. Acts 1959, ch. 9, § 14; Acts 1969, ch. 171, § 1; 1969, ch. 212, § 2; T.C.A. (orig. ed.), § 57-302; Acts 1983, ch. 229, § 8; 1986, ch. 524, § 1; 1988, ch. 466, § 1; 1990, ch. 618, § 13; 2005, ch. 298, § 4.