57-6-102 - Part definitions.
57-6-102. Part definitions.
For the purposes of this part:
(1) Beer means the beverage defined in § 57-5-101(b);
(2) County means that portion of a county outside the corporate limits of municipalities therein;
(3) Department means the department of revenue;
(4) Gross tax means the amount of tax collected by a wholesaler;
(5) Municipality means any town, city or taxing district incorporated under the laws of the state of Tennessee;
(6) Net tax means the amount of tax to be paid to a county or municipality after deduction of the percentage due the department and the percentage retained by a wholesaler;
(7) Person means any individual, partnership, corporation, association, syndicate, or any other combination of individuals;
(8) Quality control standard means a standard under which a wholesaler determines whether beer is marketable due to product deterioration or due to improper packaging or handling by the manufacturer or wholesaler;
(9) Retailer means a person who sells beer for consumption and not for resale;
(10) Wholesale or wholesale sale means a sale, gift, or other transfer and delivery of beer by a wholesaler to any person other than another wholesaler, but there shall not be included within the meaning of either term any gratuitous dispensing of beer by a brewery of its own manufacture which is consumed on the premises; and
(11) Wholesaler means a person who sells beer to retailers and includes a distributor, brewery or brewery branch making sales directly to retailers.
[Acts 1953, ch. 76, § 2 (Williams, § 1051.19); impl. am. Acts 1959, ch. 9, § 14; Acts 1969, ch. 171, § 1; 1969, ch. 212, § 2; T.C.A. (orig. ed.), § 57-302; Acts 1983, ch. 229, § 8; 1986, ch. 524, § 1; 1988, ch. 466, § 1; 1990, ch. 618, § 13; 2005, ch. 298, § 4.]