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-.09 - COMBINATION SALE

In most advertisements by a distributor or a dealer, offers for sale or sales involving two or more items, at least one of which items is cigarettes, at a combined price, or otherwise in combination, all price discounts, rebates, free goods, advertising allowances, or concessions of any nature whatsoever, promised, allowed or given by the distributor or dealer shall be deemed to apply pro rata, in terms of monetary value to all items included within the sale, including cigarettes. Whether a given set of facts constitutes one or more sales shall be determined under the existing case and statute law of Tennessee.

Authority: T.C.A. §§69-411 and 67-101.