Tennessee § 67-4-2804 Exemptions

Tennessee Statutes

§ 67-4-2804 — Exemptions

Tennessee § 67-4-2804

Title67

This text of Tennessee § 67-4-2804 (Exemptions) 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. § 67-4-2804 (2026).

Text

(a)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.

(b)The tax levied in this part does not apply to the following marijuana:

(1)Harvested mature marijuana stalks when separated from and not mixed with any other parts of the marijuana plant;

(2)Fiber or any other product of marijuana stalks described in subdivision (b)(1), except resin extracted from the stalks;

(3)Marijuana seeds that have been sterilized and are incapable of germination; or (4) Roots of the marijuana plant.

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(a) 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. (b) The tax levied in this part does not apply to the following marijuana: (1) Harvested mature marijuana stalks when separated from and not mixed with any other parts of the marijuana plant; (2) Fiber or any other product of marijuana stalks described in subdivision (b)(1), except resin extracted from the stalks; (3) Marijuana seeds that have been sterilized and are incapable of germination; or (4) Roots of the marijuana plant.