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 (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.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.
Tennessee Legal Code