70-3-108 - Exceptions to stamp requirements.
70-3-108. Exceptions to stamp requirements.
(a) The commission may, in its discretion, where it is practicable and reasonable for the enforcement of the collection of the taxes provided under this chapter, promulgate rules and regulations so as to permit shotgun shells and metallic cartridges to remain unstamped in the hands of manufacturers, wholesalers and jobbers until the original case or crate is broken, unpacked, or sold; provided, that the commission may issue permits, at its discretion and under such rules and regulations as may be by it deemed necessary, waiving the necessity of affixing stamps to any of the articles enumerated in this chapter by the manufacturers, wholesalers and jobbers in this state, where such particular article or articles are held by such manufacturer, wholesaler, or jobber, pending sale and/or shipment without the state.
(b) In the case of articles used as a measure of the tax imposed under the provisions of this chapter, to which the stamps described in this chapter have been regularly affixed, and which articles have thereafter been sold or shipped, or both, in interstate commerce by the distributor or dealer affixing such stamps, then such seller in this state shall make an affidavit, and furnish satisfactory proof that such articles were sold and shipped without the state, and that the purchaser received the goods, and that the stamps on the articles were each cancelled by such seller by stamping across the face of each stamp the word void. The seller shall further make affidavit and furnish proof of the amount of stamps attached to the goods so shipped without the state, whereupon the commission shall refund the amount of stamps to such dealer, such refund to be made by the commission, upon proper voucher and out of funds collected under this chapter.
(c) It is the legislative intent not to cause manufacturers, jobbers, and wholesalers, manufacturing, selling, or storing shotgun shells or metallic cartridges, or both, any unnecessary inconvenience in affixing stamps to boxes of shotgun shells or metallic cartridges, or both. To carry out this intent, the commission is authorized and empowered to make reasonable rules and regulations concerning the time, method, and place such stamps shall be affixed by manufacturers, jobbers, and wholesalers.
[Acts 1937, ch. 84, § 48; 1937, ch. 252, § 4; impl. am. Acts 1949, ch. 50, § 10; C. Supp. 1950, § 5178.57 (Williams, § 5176.49); impl. am. Acts 1975, ch. 42, § 1; T.C.A. (orig. ed.), § 51-310.]