Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-04 - Miscellaneous Tax Division
Chapter 1320-04-03 - Unfair Cigarette Sales Law and Tobacco Tax Rules
Section 1320-04-03-.07 - MANUFACTURER-SAMPLE OF GIFT TAX REPAYMENT

(1) Manufacturers of cigarettes and other tobacco products will be allowed to package and distribute their own products as samples or gifts and remit the tax due thereon direct to the Department of Revenue. Each sample or gift package so distributed shall have printed thereon the inscription "State Tax Paid" and/or other inscriptions such as "Complimentary", "Sample", "Gift", or "Not For Sale". On or before the fifteenth (l5th) of the month following the month in which such distribution is made the manufacturer shall submit to the Commissioner a copy of each invoice designating shipment of such sample or gift products and pay the tobacco tax applicable to the quantity so distributed. The records of the manufacturer relative to the distribution of sample tobacco products must be retained for a period of three (3) years and be subject to audit by agents of the Department. Destruction of such records may be made with a lesser period of time upon application to and approval by the Commissioner.