{"data":{"id":"us-tn/tenn.-code-ann.-57-6-102","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 57-6-102","heading":"Part definitions","body":"For the purposes of this part:\n(1) \"Beer\" means the beverage defined in § 57-5-101(b) ;\n(2) \"County\" means that portion of a county outside the corporate limits of municipalities therein;\n(3) \"Department\" means the department of revenue;\n(4) \"Gross tax\" means the amount of tax collected by a wholesaler;\n(5) \"Municipality\" means any town, city or taxing district incorporated under the laws of this state;\n(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;\n(7) \"Person\" means any individual, partnership, corporation, association, syndicate, or any other combination of individuals;\n(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;\n(9) \"Retailer\" means a person who sells beer for consumption and not for resale;\n(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\n(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 .","path":["TN Code","Title 57","Chapter 6"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"f3762822203a4f78388d7010eed089066f7d454a2789e35dde485eadc2968d6e","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-57-6-101","next":"us-tn/tenn.-code-ann.-57-6-103"},"notice":"GroundRules: Original legal text. Not legal advice."}