Tobacco Taxes - 2003 Public Acts Chapter 294

2003 Tennessee Public Acts Chapter 294 requires the Commissioner of the Tennessee Department of Revenue to develop and make available for public inspection a Directory listing all Tobacco Product Manufacturers, along with their Brand Families, that are eligible to sell cigarettes (including roll-your-own) in Tennessee. Specifically, these are the Tobacco Product Manufacturers that have provided current and accurate certifications conforming to the requirements of Public Chapter 294, and in the case of Non-Participating Manufacturers, have made all required escrow payments and satisfied any outstanding final judgments, including interest thereon, pursuant to Tennessee Code Annotated 47-31-103. Section 3 (c) of Public Chapter 294 provides that it shall be unlawful for any person (1) to affix a stamp to a package or other container of cigarettes of a tobacco product manufacturer or Brand Family not included in the Directory, and (2) to sell, offer or possess for sale, in this state, or import for personal consumption in this state, Cigarettes of a Tobacco Product manufacturer or Brand Family not included in the Directory. Any Cigarettes that have been sold, offered for sale or possessed for sale, in this state, or imported for personal consumption in this state, in violation of Section 3 (c) shall be deemed contraband under Public Chapter and shall be subject to seizure and forfeiture.

The Commissioner shall update the Directory as necessary in order to correct mistakes and to add or remove a Tobacco Product Manufacturer or Brand Family to keep the Directory in conformity with the requirements of Public Chapter 294.

The listing of any company in this Directory does not constitute a waiver of any rights the State of Tennessee may have to seek payment under the Tobacco Master Settlement Agreement or into a Non-Participating Manufacturer qualified escrow fund from the responsible manufacturer, to remove a company name or Brand Family from the Directory and to take whatever other legal action.