{"data":{"id":"us-tn/tenn.-code-ann.-67-4-1022","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-4-1022","heading":"Drop shipments - Procedure","body":"Every person engaged in the activity within this state of billing, collecting for, distributing or selling tobacco products through the device, plan, scheme, or artifice commonly known as the \"drop shipment plan or system\" shall make a complete and itemized report, giving the name and address of the purchaser within twenty-four (24) hours of the receipt or taking of the order, and shall pay the tax and affix the stamps on the tobacco products before delivery.","path":["TN Code","Title 67","Chapter 4"],"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":"dad893c04597c6caaeef0ea945ffbb2191906a9ff35f4bc8c6a9d91d0fb3ed02","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-4-1021","next":"us-tn/tenn.-code-ann.-67-4-1023"},"notice":"GroundRules: Original legal text. Not legal advice."}