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-.10 - PREMIUMS
Universal Citation: TN Comp Rules and Regs 1320-04-03-.10
Current through September 24, 2024
(1) Manufactures may award discounts, concessions, coupons, or any other premium directly to consumers as sales promotions of their own products, if such sales promotions:
(a) are not part of a scheme to give a
particular retailer or wholesaler a competitive advantage over retailers and
wholesalers generally; and
(b)
operate evenly among either retailers or wholesalers or both of them
generally.
(2) Any manufacturer engaging in a sales promotion as described in (1) above on the premises of a retailer or wholesaler shall either conduct the promotion through the manufacturer's own employee or place advertisements on the premises plainly stating that the promotion is conducted by the manufacturer.
Authority: T.C.A. §§ 67-1-102 and 47-25-311.
Disclaimer: These regulations may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
