Tenn. Code § 67-4-1022
Current through Acts 2023-2024, ch. 1069
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.
T.C.A. § 67-4-1022