Terms Used In Tennessee Code > Title 39 > Chapter 17 > Part 5 - Gambling

• Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
• Adjusted revenues: means , for each fantasy sports contest, the amount equal to the total entry fees collected from all participants entering the fantasy sports contest less winnings paid to participants in the contest, multiplied by the resident percentage. See Tennessee Code 67-4-902
• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Affiliated business entity: means a business entity:
  (A) In which the taxpayer, directly or indirectly, has more than fifty percent (50%) ownership interest. See Tennessee Code 67-4-702
• Agriculture: means :
  (i) The land, buildings and machinery used in the commercial production of farm products and nursery stock. See Tennessee Code 1-3-105
• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• Antique coin machine: means a gambling device or record that is at least twenty-five (25) years old and that is operated, played, worked, manipulated, or used by inserting or depositing a coin, slug, token, or thing of value to play a game, see pictures, hear music, or provide any other form of entertainment and includes, but is not limited to, antique slot machines, antique gambling devices, or antique gaming machines. See Tennessee Code 39-17-501
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
• Arrest: Taking physical custody of a person by lawful authority.
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• Benefit: means anything reasonably regarded as economic gain, enhancement or advantage, including benefit to any other person in whose welfare the beneficiary is interested. See Tennessee Code 39-11-106
• Business: includes any activity engaged in by any person, or caused to be engaged in by the person, with the object of gain, benefit, or advantage, either direct or indirect. See Tennessee Code 67-4-702
• Cigarette: includes any cigarette produced by a cigarette rolling machine at a retail establishment. See Tennessee Code 67-4-1001
• Cigarette rolling machine: means a machine at a retail establishment that enables any person to process at that establishment tobacco or any product that is made or derived from tobacco into a roll or tube. See Tennessee Code 67-4-1001
• Cigarette rolling machine operator: means a person that purchases or leases for use, or controls, possesses or maintains, a cigarette rolling machine at a retail establishment that enables any person to process at that establishment tobacco or any product that is made or derived from tobacco into a roll or tube. See Tennessee Code 67-4-1001
• cigarettes: means and includes all rolled, shredded, or cut tobacco, or any substitute therefor, wrapped in paper, or substitute therefor, and all rolled, shredded or cut tobacco, or any substitute therefor, wrapped in homogenized tobacco wrapper, and being within customary cigarette sizes and marketed in cigarette type packages. See Tennessee Code 67-4-1001
• cigars: includes any roll of tobacco, for smoking, irrespective of the tobacco being flavored or adulterated, or mixed with other ingredients, where such a roll has a wrapper made chiefly of tobacco, except "cigar" or "cigars" does not include rolls of tobacco for smoking defined in this section as "cigarettes". See Tennessee Code 67-4-1001
• Code: includes the Tennessee Code and all amendments and revisions to the code and all additions and supplements to the code. See Tennessee Code 1-3-105
• Collector: includes any person entrusted with the collection of public revenue. See Tennessee Code 1-3-105
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-2004
• Commissioner: means the commissioner of revenue or the commissioner's duly authorized assistants, except as otherwise provided in this part. See Tennessee Code 67-4-702
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-902
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-1001
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-1101
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-1602
• Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
• Compensation: means wages, salaries, commissions and any other form of remuneration paid to employees for personal services. See Tennessee Code 67-4-2004
• Consideration: means the consideration charged, whether or not received, for the occupancy in a hotel valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits, property and services of any kind or nature without any deduction therefrom whatsoever. See Tennessee Code 67-4-1401
• Consideration: means the consideration charged, whether or not received, for the occupancy in a short-term rental unit valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits, property, and services of any kind or nature without any deduction therefrom whatsoever. See Tennessee Code 67-4-1501
• Consumer: includes any person, including a cigarette retailer or licensed distributor, who purchases cigarettes for personal consumption. See Tennessee Code 67-4-1001
• Contract: A legal written agreement that becomes binding when signed.
• Conviction: A judgement of guilt against a criminal defendant.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Dealer: means every person engaged in the sale of new tires in this state, including persons making sales by mail or common carrier into Tennessee and having a constitutional nexus with Tennessee for sales tax purposes. See Tennessee Code 67-4-1602
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Delivery sale: means any sale of cigarettes to a consumer in this state when either:
  (i) The purchaser submits the order for such sale by means of a telephonic or other method of voice transaction, the mails, or any other delivery service, or the internet or other online service. See Tennessee Code 67-4-1001
• Delivery service: means any person who is engaged in the commercial delivery of letters, packages, or other containers and is not a seller, dealer or distributor. See Tennessee Code 67-4-1001
• Department: means the department of revenue. See Tennessee Code 67-4-2004
• Department: means the department of revenue, except as otherwise provided in this part. See Tennessee Code 67-4-702
• Department: means the department of revenue. See Tennessee Code 67-4-1001
• Department: means the department of revenue. See Tennessee Code 67-4-1101
• Department: means the department of revenue. See Tennessee Code 67-4-1201
• Department: means the department of revenue. See Tennessee Code 67-4-1501
• Department: means the department of revenue. See Tennessee Code 67-4-1602
• Docket: A log containing brief entries of court proceedings.
• Escrow: Money given to a third party to be held for payment until certain conditions are met.
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
• farm products: means forage and sod crops. See Tennessee Code 1-3-105
• Fiduciary: A trustee, executor, or administrator.
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Fraud: Intentional deception resulting in injury to another.
• Gambling bet: means anything of value risked in gambling. See Tennessee Code 39-17-501
• Gambling device or record: means anything designed for use in gambling, intended for use in gambling, or used for gambling. See Tennessee Code 39-17-501
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Government: means the state or any political subdivision of the state, and includes any branch or agency of the state, a county, municipality or other political subdivision. See Tennessee Code 39-11-106
• Gross sales: means the sum total of all sales under this part as defined in this section, without any deduction whatsoever of any kind or character, except as provided in this part. See Tennessee Code 67-4-702
• Highway: includes public bridges and may be held equivalent to the words "county way" "county road" or "state road". See Tennessee Code 1-3-105
• Hotel: means any structure or space, or any portion thereof, that is occupied or intended or designed for occupancy by transients for dwelling, lodging, or sleeping purposes, and includes privately, publicly, or government-owned hotels, inns, tourist camps, tourist courts, tourist cabins, motels, short-term rental units, primitive and recreational vehicle campsites and campgrounds, or any place in which rooms, lodgings, or accommodations are furnished to transients for consideration. See Tennessee Code 67-4-1401
• Individual property owner: means a person who owns a vacation lodging. See Tennessee Code 67-4-702
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• Internal Revenue Code: means title 26 of the United States Code as effective during the year in which net earnings are determined under this part. See Tennessee Code 67-4-2004
• Inventories of merchandise held for sale or exchange: includes tangible personal property held by a merchant or business for lease or rental, but does not include such property in the possession of a lessee. See Tennessee Code 67-4-702
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Lease or rental: means the leasing or renting of tangible personal property and the possession or use of the property by the lessee or renter for a consideration, without transfer of the title of such property. See Tennessee Code 67-4-702
• Lien: A claim against real or personal property in satisfaction of a debt.
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• Livestock: means all equine as well as animals that are being raised primarily for use as food or fiber for human utilization or consumption including, but not limited to, cattle, sheep, swine, goats, and poultry. See Tennessee Code 1-3-105
• Loose tobacco: means tobacco that is not contained in rolls or tubes and that has been removed from its original packaging. See Tennessee Code 67-4-1001
• Lottery: means the selling of anything of value for chances on a prize or stake. See Tennessee Code 39-17-501
• Manufacturing distributor: means any person, with a plant located in this state, engaged in the business of manufacturing or processing consumable tobacco products, taxed by this part. See Tennessee Code 67-4-1001
• Markup: The process by which congressional committees and subcommittees debate, amend, and rewrite proposed legislation.
• merchandise: means any consumer item that is or is represented to be new or not previously owned by a consumer, and "temporary premises" means any public or quasi-public place, including a hotel, rooming house, storeroom, building or part of a building, tent, vacant lot, railroad car or motor vehicle that is temporarily occupied for the purpose of exhibiting stocks of merchandise to the public. See Tennessee Code 67-4-702
• Month: means a calendar month. See Tennessee Code 1-3-105
• Motor vehicle: means any vehicle used in the transportation of persons or property on streets or highways, including automobiles, motorcycles, trucks, trailers, semi-trailers and truck/semi-trailer combinations, and also including farm tractors, trailers and machinery, but not including vehicles propelled solely by human muscular power, such as bicycles. See Tennessee Code 67-4-1602
• Municipality: means an incorporated city or town or a county, but does not include a county with a metropolitan form of government. See Tennessee Code 67-4-1401
• Natural gas marketer: means any business that is not regulated as to rates and services by the Tennessee public utility commission. See Tennessee Code 67-4-702
• Not-for-profit: means any person described in §. See Tennessee Code 67-4-2004
• Nude: means :
  (A) Entirely unclothed. See Tennessee Code 67-4-1201
• nursery stock: means all trees, shrubs, or other plants, or parts of such trees, shrubs or other plants, grown or kept for, or capable of, propagation, distribution or sale on a commercial basis. See Tennessee Code 1-3-105
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Occupancy: means the use or possession, or the right to the use or possession, of any room, lodgings or accommodations in any hotel. See Tennessee Code 67-4-1401
• Occupancy: means the use or possession, or the right to the use or possession, of any room, lodgings, or accommodations in a short-term rental unit. See Tennessee Code 67-4-1501
• Operator: means the person operating the hotel, whether as owner, lessee or otherwise. See Tennessee Code 67-4-1401
• Overnight rentals: means rental of a vacation lodging to one (1) or more individuals for temporary human lodging not to exceed a period of one hundred eighty (180) consecutive days. See Tennessee Code 67-4-702
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Person: includes the singular and the plural and means and includes any individual, firm, partnership, copartnership, association, corporation, governmental subdivision or agency, or other organization or other legal entity, or any agent or servant thereof. See Tennessee Code 39-11-106
• Person: includes any individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, or other group or combination acting as a unit, and the plural as well as the singular number. See Tennessee Code 67-4-702
• Person: means and includes every individual, firm, association, joint-stock company, syndicate and corporation. See Tennessee Code 67-4-1001
• Person: includes :
  (A) Any private individual, corporation, partnership, firm, association, trust, estate, or other entity, but does not include any foreign, federal, state, or local government, or political subdivision, or any agent or agency of government. See Tennessee Code 67-4-1101
• Person: means any individual, or group of individuals, that occupies the same room. See Tennessee Code 67-4-1401
• Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
• Personal property: All property that is not real property.
• Personal property: includes money, goods, chattels, things in action, and evidences of debt. See Tennessee Code 1-3-105
• Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
• pool: means a type of pari-mutuel betting:
  (A) In which a participant:

  (i) Pays money for participation in a pool. See Tennessee Code 39-17-501
• Possess: means to have in one's actual and physical control, or to have the exclusive detention and control of, to own or be entitled to, or to have responsibility for the storage of in the capacity of a warehouseman. See Tennessee Code 67-4-1001
• Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
• primarily: means that at least fifty percent (50%) of the taxable gross sales of the business are retail sales. See Tennessee Code 67-4-702
• Produce: means to:
  (A) Manufacture, make, produce, or refine special nuclear material. See Tennessee Code 67-4-1101
• Profit: means anything of value in addition to the gambling bet. See Tennessee Code 39-17-501
• Property: includes both personal and real property. See Tennessee Code 1-3-105
• Property management company: means a person who, for consideration, manages a vacation lodging for an individual property owner that provides such lodging for a rental fee to consumers. See Tennessee Code 67-4-702
• Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in a perceivable form. See Tennessee Code 1-3-105
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
• Representative: when applied to those who represent a decedent, includes executors and administrators, unless the context implies heirs and distributees. See Tennessee Code 1-3-105
• Resale: means a subsequent, bona fide sale of the property, services or taxable item by the purchaser. See Tennessee Code 67-4-702
• Resident agent: means a resident of this state, designated in writing by the commissioner to either sell unaffixed or to affix revenue stamps to tobacco products as provided for in this part. See Tennessee Code 67-4-1001
• Resident percentage: means , for each fantasy sports contest, the percentage, rounded to the nearest tenth of a percent (0. See Tennessee Code 67-4-902
• Residential dwelling: means a cabin, house, or structure used or designed to be used as an abode or home of a person, family, or household, and includes a single-family dwelling, a portion of a single-family dwelling, or an individual residential dwelling in a multi-dwelling building, such as an apartment building, condominium, cooperative, or timeshare. See Tennessee Code 67-4-1401
• Residential dwelling: means a cabin, house, or structure used or designed to be used as an abode or home of a person, family, or household, and includes a single-family dwelling, a portion of a single-family dwelling, or an individual residential dwelling in a multi-dwelling building, such as an apartment building, condominium, cooperative, or timeshare. See Tennessee Code 67-4-1501
• Retail dealer: means each tobacco vending machine, place, store, booth, concession, truck or vehicle, or person that in any way sells or makes available tobacco products directly to the ultimate consumer. See Tennessee Code 67-4-1001
• Retail sale: means every sale of new tires for any purpose other than resale. See Tennessee Code 67-4-1602
• Retailer: means any person primarily engaged in the business of making retail sales. See Tennessee Code 67-4-702
• Sale: includes the furnishing of any of the things or services taxable under this part. See Tennessee Code 67-4-702
• Sale: means , in addition to its usual meaning, any sale, use, transfer, exchange, barter, gift, or offer for sale and distribution, in any manner or by any means whatsoever. See Tennessee Code 67-4-1001
• Sale: means any transfer of title or possession, or both, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever, of new tires, but does not include the sale of new tires as a component part of a new or used motor vehicle. See Tennessee Code 67-4-1602
• Sales: means all gross receipts of the taxpayer not allocated under this part. See Tennessee Code 67-4-2004
• Securities: means United States treasury securities, obligations of United States government agencies and corporations, obligations of state and political subdivisions, corporate stock and other securities, participations in securities backed by mortgages held by the United States or state government agencies, loan-backed securities and similar investments. See Tennessee Code 67-4-2004
• Seller: means every consignee, bailee, factor or auctioneer having either actual or constructive possession of tangible personal property, or having possession of the documents of title to tangible personal property, with power to sell such tangible personal property in the consignee's, bailee's, factor's or auctioneer's own name and actually so selling, is deemed the seller of such tangible personal property within the meaning of this part. See Tennessee Code 67-4-702
• Separative work units: means the measure of effort expended to separate a given quantity of uranium, feed material, into two (2) fractions, one a product fraction containing a higher concentration of U-235 than the feed material, and the other a tails fraction, containing a lower concentration of U-235. See Tennessee Code 67-4-1101
• Services: includes labor, skill, professional service, transportation, telephone, mail, gas, electricity, steam, water, cable television, entertainment subscription service or other public services, accommodations in hotels, restaurants or elsewhere, admissions to exhibitions, use of vehicles or other movable property, and any other activity or product considered in the ordinary course of business to be a service, regardless of whether it is listed in this subdivision (a)(38) or a specific statute exists covering the same or similar conduct. See Tennessee Code 39-11-106
• Services: means and includes every activity, function or work engaged in by a person for profit or monetary gain, except as otherwise provided in this part. See Tennessee Code 67-4-702
• Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
• Short-term rental unit: means a residential dwelling that is rented wholly or partially for a fee for a period of less than thirty (30) continuous days and does not include a hotel as defined in §. See Tennessee Code 67-4-1401
• Short-term rental unit: means a residential dwelling that is rented wholly or partially for a fee for a period of less than thirty (30) continuous days and does not include a hotel as defined in §. See Tennessee Code 67-4-1501
• Short-term rental unit marketplace: means a person or entity, excluding a vacation lodging service, that provides a platform for compensation, through which a third party offers to rent a short-term rental unit to an occupant. See Tennessee Code 67-4-1401
• Short-term rental unit marketplace: means a person or entity, excluding a vacation lodging service, that provides a platform for compensation, through which a third party offers to rent a short-term rental unit to an occupant. See Tennessee Code 67-4-1501
• Short-term rental unit provider: means any person or entity engaged in renting any short-term rental unit offered through a short-term rental unit marketplace. See Tennessee Code 67-4-1501
• Short-term rental unit transaction: means any transaction in which there is a charge to an occupant by a short-term rental unit provider for the occupancy of a short-term rental unit. See Tennessee Code 67-4-1501
• signed: includes a mark, the name being written near the mark and witnessed, or any other symbol or methodology executed or adopted by a party with intention to authenticate a writing or record, regardless of being witnessed. See Tennessee Code 1-3-105
• Special nuclear material: means :
  (A) Plutonium, uranium enriched in the isotope 233 or 235, and any other material that is now or subsequently determined to be special nuclear material by the atomic energy commission or any successor agency of the United States government pursuant to the Atomic Energy Act of 1954 (42 U. See Tennessee Code 67-4-1101
• Stamp: means the impression, device, stamp, label or print manufactured, printed or made as prescribed by the commissioner. See Tennessee Code 67-4-1001
• State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof. See Tennessee Code 67-4-2004
• State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
• Statute: A law passed by a legislature.
• Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
• Subpoena: A command to a witness to appear and give testimony.
• Tangible personal property: means and includes personal property that may be seen, weighed, measured, felt or touched, or is in any other manner perceptible to the senses. See Tennessee Code 67-4-702
• taxpayer: means every corporation, subchapter S corporation, limited liability company, professional limited liability company, registered limited liability partnership, professional registered limited liability partnership, limited partnership, cooperative, joint-stock association, business trust, regulated investment company, REIT, state-chartered or national bank, or state-chartered or federally chartered savings and loan association. See Tennessee Code 67-4-2004
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Tire: means a continuous solid or pneumatic rubber covering encircling the wheel of a motor vehicle. See Tennessee Code 67-4-1602
• Tobacco distributor: means any person who receives, purchases, sells or otherwise handles tobacco products as a secondary wholesaler and who acquires all that person's tobacco products on which, prior to receipt by the person, the tobacco tax required by Tennessee and any other state has been previously paid by a Tennessee wholesaler that is also a Tennessee appointed and bonded affixing agent, and who sells or otherwise makes available such tobacco products to retailers in this and perhaps other states at a wholesale price for the purpose of resale to the consumer. See Tennessee Code 67-4-1001
• Tourism: means attracting nonresidents to visit a particular municipality and encouraging those nonresidents to spend money in the municipality, which includes travel related to both leisure and business activities. See Tennessee Code 67-4-1401
• Tourism development: means the acquisition and construction of, and financing and retirement of debt for, facilities related to tourism. See Tennessee Code 67-4-1401
• Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
• Transient: means any person who exercises occupancy or is entitled to occupancy of any rooms, lodgings or accommodations in a hotel for a period of less than thirty (30) continuous days. See Tennessee Code 67-4-1401
• Transient: means any person who exercises occupancy or is entitled to occupancy of any short-term rental unit for a period of less than thirty (30) continuous days. See Tennessee Code 67-4-1501
• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
• Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. ^{Source: OCC}
• United States: includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
• Vacation lodging: means real property, other than the primary and regular residence or abode of an individual property owner, that is utilized, or can be utilized, for overnight rentals in the absence of the individual property owner. See Tennessee Code 67-4-702
• Vacation lodging service: means a person or entity that is engaged in the business of providing the services of management, marketing, booking, and rental of short-term rental units. See Tennessee Code 67-4-1401
• Vacation lodging service: means a person or entity that is engaged in the business of providing the services of management, marketing, booking, and rental of short-term rental units. See Tennessee Code 67-4-1501
• Vending machine: means any money-in-the-slot device used for the automatic merchandising of tobacco products, and each such machine shall be considered as a separate retail dealer. See Tennessee Code 67-4-1001
• Wholesale cost price: means the manufacturers' and/or processors' actual sales price of any tobacco product, delivered to Tennessee dealers, exclusive of any discounts, rebates, allowances, or the privilege tax imposed by this part. See Tennessee Code 67-4-1001
• Wholesale dealer and jobber: means any person who maintains wholesale facilities in one (1) or more permanent locations, and engages in the business of receiving, storing, purchasing, selling at wholesale only, importing unstamped tobacco products, and otherwise handling tobacco products for resale at a wholesale price only to other licensed wholesale dealers and jobbers, or tobacco distributors or retail dealers as defined in this section, but does not sell tobacco products directly to the ultimate consumer. See Tennessee Code 67-4-1001
• Wholesaler: means any person primarily engaged in the business of making wholesale sales. See Tennessee Code 67-4-702
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.
• Writ of certiorari: An order issued by the Supreme Court directing the lower court to transmit records for a case for which it will hear on appeal.
• written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105
• Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105