Tennessee § 67-4-1003 - Tax levied on consumer.
Full text of Tennessee Tennessee Code Annotated § 67-4-1003 — Tax levied on consumer., with citation guidance and answers to common questions.
§ 67-4-1003. Tax levied on consumer.
The tobacco tax is declared to be a levy on the consumer, and the consumer shall be liable for the tax and subject to the incidence of the tax. The distributors shall add the amount of tobacco taxes levied to the price of cigarettes or other tobacco products, and the distributor may state the amount of the taxes separately from the price of such cigarettes or other tobacco products on all price display signs, sales or delivery slips, bills and statements that advertise or indicate the price of such cigarettes or tobacco products. This section shall in no way affect the method of collection of cigarette or tobacco taxes as now provided by existing law. Acts 1947, ch. 168, § 2; mod. C. Supp. 1950, § 1233.2 (Williams, § 1213.4a); T.C.A. (orig. ed.), § 67-3103. Textbooks. Tennessee Jurisprudence, 23 Tenn. Juris., Taxation, § 80.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-4-1003
What does Tennessee Code Annotated § 67-4-1003 cover?
Section 67-4-1003 ("Tax levied on consumer.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 67-4-1003?
A common citation format is "Tennessee Code Annotated § 67-4-1003" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 67-4-1003 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.