Tenn. Code Ann. § 47-25-309: Exemptions

This part does not apply to sales at retail made where cigarettes are:

(1) Advertised, offered for sale, or sold in bona fide clearance sales for the purpose of discontinuing trade in such cigarettes and the advertising, offer to sell, or sale shall state the reason thereof and the quantity of such cigarettes advertised, offered for sale, or to be sold;

(2) Advertised, offered for sale, or sold as imperfect or damaged and the advertising, offer to sell, or sale shall state the reason thereof and the quantity of such cigarettes advertised, offered for sale, or to be sold;

(3) Sold upon the complete final liquidation of a business; or

(4) Advertised, offered for sale, or sold by any fiduciary or other officer acting under the order or direction of any court.