Tennessee Code 67-4-1031 – Reconciliation of tax on cigarettes produced by cigarette rolling machines
Current as of: 2024 | Check for updates
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Terms Used In Tennessee Code 67-4-1031
- 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
- Consumer: includes any person, including a cigarette retailer or licensed distributor, who purchases cigarettes for personal consumption. See Tennessee Code 67-4-1001
- Department: means the department of revenue. 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
A tax shall be levied on the consumer of cigarettes produced through the use of a cigarette rolling machine at the rate imposed by § 67-4-1004, except that § 67-4-1004(b) shall not apply to such cigarettes. Such tax shall be reduced by the amount of state excise tax paid by the cigarette rolling machine operator pursuant to § 67-4-1005 for the purchase of tobacco products used to produce such cigarettes. A cigarette rolling machine operator shall calculate the amount of tax applicable to the cigarettes produced through the use of a cigarette rolling machine and shall remit such amount to the department with the requisite tax forms.