2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 28 - TAXATION OF UNAUTHORIZED SUBSTANCES (§§ 67-4-2801 — 67-4-2811) › Section 67-4-2802 - Part definitions

As used in this part, unless the context clearly requires otherwise:
(1)
"Commissioner" means the commissioner of revenue;
(2)
"Controlled substance" means a controlled substance as defined in §
39-17-402
, and not included in "low-street-value drugs";
(3)
"Controlled substance analogue" means a controlled substance analogue as defined in §
39-17-454
;
(4)
"Illicit alcoholic beverage" means an alcoholic beverage, as defined in §
57-3-101
, not authorized by the Tennessee alcoholic beverage commission. "Illicit alcoholic beverage" includes, but is not limited to, the products known as "bootleg liquor," "moonshine," "non-tax-paid liquor," and "white liquor";
(5)
"Local law enforcement agency" means a municipal police department, a metropolitan police department, or a sheriff's office;
(6)
"Low-street-value drug" means any of the following controlled substances:
(A)
An anabolic steroid as defined in §
39-17-410(f)
;
(B)
A depressant described in §
39-17-412(c)
;
(C)
A hallucinogenic substance described in §
39-17-406(d)
;
(D)
A stimulant described in §
39-17-412(f)
; or
(E)
A controlled substance described in §
39-17-414
;
(7)
"Marijuana" means all parts of the plant of the genus cannabis, whether growing or not; the seeds of this plant; the resin extracted from any part of this plant; and every compound, salt, derivative, mixture, or preparation of this plant, its seeds, or its resin. "Marijuana" does not include hemp, as defined in §
43-27-101
;
(8)
"Merchant" means a merchant or peddler within the scope of Constitution of Tennessee, Article II, § 28 and includes any person who is actually engaged in the act of selling, bartering, trading, or distributing to another for consideration any unauthorized substances regardless of the quantity under §
67-4-2803(a)
, and such person shall be subject to the tax imposed under this part. Any person who actually or constructively possesses, at a particular time, any unauthorized substances in a quantity sufficient to create a principal tax liability of at least ten thousand dollars ($10,000) under §
67-4-2803(a)
is presumed to be possessing the unauthorized substances for the purpose of sale, barter, trade, or distribution to another for consideration and is presumed to be a merchant within the meaning of this subdivision (8); such presumption may be rebutted only by clear and convincing evidence that the person did not sell, barter, trade, or distribute for consideration such substances or intend to do so; except, however, that if the person sells, barters, trades, or distributes to another for consideration any unauthorized substances in any quantity under §
67-4-2803(a)
, the presumption shall not apply and the person shall be considered a merchant and subject to the tax imposed by this part regardless of the quantity involved in the transaction;
(9)
"Person" means person as defined in §
39-17-402
;
(10)
"State law enforcement agency" means any state agency, force, department, or unit responsible for enforcing criminal laws; and
(11)
"Unauthorized substance" means a controlled substance, a controlled substance analogue, a low-street-value drug or an illicit alcoholic beverage.
Amended by 2019 Tenn. Acts, ch. 87, s 11, eff. 4/4/2019.
Amended by 2014 Tenn. Acts, ch. 916, s 7, eff. 7/1/2014.
Acts 2004, ch. 803, § 3; 2006, ch. 1019, § 50; 2010 , ch. 962, § 1; 2011 , ch. 103, § 1; 2012 , ch. 848, §§ 86, 87.