Tennessee § 67-4-1005 - Rate on other tobacco products.
Full text of Tennessee Tennessee Code Annotated § 67-4-1005 — Rate on other tobacco products., with citation guidance and answers to common questions.
§ 67-4-1005. Rate on other tobacco products.
The rate on all other tobacco products, including, but not limited to, cigars, cheroots, stogies, beedies, bidis, manufactured tobacco and snuff of all descriptions whether made of tobacco or any substitute for tobacco, shall be six and six-tenths percent (6.6%) of the wholesale cost price. Acts 1937, ch. 133, § 4; 1937, ch. 201, § 1; 1937, ch. 295, § 1; 1937, (3rd Ex. Sess.), ch. 7, § 1; 1939, ch. 63, § 1; 1939, ch. 202, § 1; mod. C. Supp. 1950, § 1238.1 (Williams, § 1213.4); Acts 1951, ch. 60, § 1 (Williams, § 1213.4b); modified; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 34, § 1; 1965, ch. 118, § 2; 1967, ch. 98, § 2; 1969, ch. 250, §§ 1, 2, 5; 1971, ch. 58, § 1; 1972, ch. 457, § 1; 1976, ch. 440, § 2; T.C.A. (orig. ed.), § 67-3102; Acts 2002, ch. 856, § 1g; 2003, ch. 418, § 2. Compiler's Notes. Acts 2002, ch. 856, § 13 provided that no expenditure of public funds pursuant to that act shall be made in violation of the provisions of Title VI of the Civil Rights Act of 1964, as codified in 42 U.S.C. § 2000 d. Law Reviews. Building a House of Cards: A Policy Evaluation of Tennessee's Tax Reform Act of 2002 with Emphasis on Fairness to the Poor (Robert F. Parsley), 70 Tenn. L. Rev. 1177 (2003).
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-4-1005
What does Tennessee Code Annotated § 67-4-1005 cover?
Section 67-4-1005 ("Rate on other tobacco products.") 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 § 67-4-1005?
A common citation format is "Tennessee Code Annotated § 67-4-1005" (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 § 67-4-1005 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.