70-3-101 - Tax on shotgun shells and metallic cartridges.
70-3-101. Tax on shotgun shells and metallic cartridges.
(a) All persons, firms and corporations engaged in the business of buying, selling, distributing, storing, receiving, having in possession or using shotgun shells or metallic cartridges, shall pay a special privilege tax in addition to all other taxes in an amount equal to ten cents (10¢) per individual container upon all center-fire ammunition, and ten cents (10¢) per individual container on all shotgun shells. A similar tax in the amount of ten cents (10¢) per individual container shall be paid on all rim-fire ammunition.
(b) All taxes collected under this chapter shall be applied to the wildlife resources fund.
[Acts 1937, ch. 84, §§ 42, 69; 1937, ch. 252, § 3; 1945, ch. 37, § 1; C. Supp. 1950, §§ 5178.51, 5178.78 (Williams, §§ 5176.43, 5176.70); impl. am. Acts 1974, ch. 481, § 9; Acts 1979, ch. 179, § 1; 1982, ch. 738, § 11; T.C.A. (orig. ed.), § 51-301; Acts 1989, ch. 486, § 15.]