(a) In order to determine the exact amount of the tax and to facilitate the collection thereof, no wholesaler shall make any gift of beer or any other type of gift to any retailer, nor shall any deal be made with any retailer or any other person whereby the wholesale price of beer shall be reduced below the list price above provided for as inducement to the retailer or any other person to make larger purchases; provided, however, that a manufacturer may offer, by coupons provided by a manufacturer, a discount to the consumer to be redeemed only by the manufacturer. Neither a retailer nor a wholesaler shall participate, either directly or indirectly, in the redemption of such coupons.

Attorney's Note

Under the Tennessee Code, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
class C misdemeanorup to 30 daysup to $50
For details, see Tenn. Code § 40-35-111

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Terms Used In Tennessee Code 57-6-110

  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Gift: means and includes the unauthorized distribution of alcoholic beverages by a licensee for which no payment is expected or received. See Tennessee Code 57-3-101
  • Manufacturer: means and includes a brewer of high alcohol content beer, distiller, vintner and rectifier. See Tennessee Code 57-3-101
  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
  • Retailer: means any person who sells at retail any beverage for the sale of which a license is required under this chapter. See Tennessee Code 57-3-101
  • Wholesaler: means any person who sells at wholesale any beverage for the sale of which a license is required under this chapter. See Tennessee Code 57-3-101
(b) A violation of this section is a Class C misdemeanor.