(a) The tax levied in this part does not apply to an unauthorized substance in the possession of a merchant who is authorized by law to possess the substance. This exemption applies only during the time the merchant’s possession of the unauthorized substance is authorized by law.
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Terms Used In Tennessee Code 67-4-2804

  • Marijuana: means all parts of the plant of the genus cannabis, whether growing or not. See Tennessee Code 67-4-2802
  • Merchant: means a merchant or peddler within the scope of Constitution of Tennessee, Article II, §. See Tennessee Code 67-4-2802
  • Unauthorized substance: means a controlled substance, a controlled substance analogue, a low-street-value drug or an illicit alcoholic beverage. See Tennessee Code 67-4-2802
(b) The tax levied in this part does not apply to the following marijuana:

(1) Harvested mature marijuana stalks when separated from and not mixed with any other parts of the marijuana plant;
(2) Fiber or any other product of marijuana stalks described in subdivision (b)(1), except resin extracted from the stalks;
(3) Marijuana seeds that have been sterilized and are incapable of germination; or
(4) Roots of the marijuana plant.
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