67-4-1005 - Rate on other tobacco products.
67-4-1005. Rate on other tobacco products.
The rate on all other tobacco products, including, but not limited to, cigars, cheroots, stogies, beedies, bidis, manufactured tobacco and snuff of all descriptions whether made of tobacco or any substitute for tobacco, shall be six and six-tenths percent (6.6%) of the wholesale cost price.
[Acts 1937, ch. 133, § 4; 1937, ch. 201, § 1; 1937, ch. 295, § 1; 1937, (3rd E.S.), ch. 7, § 1; 1939, ch. 63, § 1; 1939, ch. 202, § 1; mod. C. Supp. 1950, § 1238.1 (Williams, § 1213.4); Acts 1951, ch. 60, § 1 (Williams, § 1213.4b); modified; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 34, § 1; 1965, ch. 118, § 2; 1967, ch. 98, § 2; 1969, ch. 250, §§ 1, 2, 5; 1971, ch. 58, § 1; 1972, ch. 457, § 1; 1976, ch. 440, § 2; T.C.A. (orig. ed.), § 67-3102; Acts 2002, ch. 856, § 1g; 2003, ch. 418, § 2.]