{"data":{"id":"us-tn/tenn.-code-ann.-67-4-2802","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-4-2802","heading":"Part definitions","body":"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.\nAs used in this part, unless the context clearly requires otherwise:\n(1) \"Commissioner\" means the commissioner of revenue;\n(2) \"Controlled substance\" means a controlled substance as defined in § 39-17-402 , and not included in \"low-street-value drugs\";\n(3) \"Controlled substance analogue\" means a controlled substance analogue as defined in § 39-17-454 ;\n11 , ch. 103, § 1; 2012 , ch. 848, §§ 86, 87.\nAs used in this part, unless the context clearly requires otherwise:\n(1) \"Commissioner\" means the commissioner of revenue;\n(2) \"Controlled substance\" means a controlled substance as defined in § 39-17-402 , and not included in \"low-street-value drugs\";\n(3) \"Controlled substance analogue\" means a controlled substance analogue as defined in § 39-17-454 ;\n(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\";\n(5) \"Local law enforcement agency\" means a municipal police department, a metropolitan police department, or a sheriff's office;\n(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 ;\n(A) An anabolic steroid as defined in § 39-17-410(f) ;\n(B) A depressant described in § 39-17-412(c) ;\n(C) A hallucinogenic substance described in § 39-17-406(d) ;\n(D) A stimulant described in § 39-17-412(f) ; or\n(E) A controlled substance described in § 39-17-414 ;\n(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 ;\n(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;\n(9) \"Person\" means person as defined in § 39-17-402 ;\n(10) \"State law enforcement agency\" means any state agency, force, department, or unit responsible for enforcing criminal laws; and\n(11) \"Unauthorized substance\" means a controlled substance, a controlled substance analogue, a low-street-value drug or an illicit alcoholic beverage.","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":"a8b2098083529c09d8ec55470accac51cb0cc0eb49bf86e44cfcfe92946d6ccd","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-4-2801","next":"us-tn/tenn.-code-ann.-67-4-2803"},"notice":"GroundRules: Original legal text. Not legal advice."}