TCA § 57-6-102 — Part definitions

For the purposes of this part: “Beer” means the beverage defined in § 57-5-101(b); “County” means that portion of a county outside the corporate limits of municipalities therein; “Department” means the department of revenue; “Gross tax” means the amount of tax collected by a wholesaler; “Municipality” means any town, city or taxing district incorporated under the laws of this state; “Net tax” means the amount of tax to be paid to a county or municipality after deduction of the percentage due the department and the percentage retained by a wholesaler; “Person” means any individual, partnership, corporation, association, syndicate, or any other combination of individuals; “Quality control standard” means a standard under which a wholesaler determines whether beer is marketable due to product deterioration or due to improper packaging or handling by the manufacturer or wholesaler; “Retailer” means a person who sells beer for consumption and not for resale; “Wholesale” or “wholesale sale” means a sale, gift, or other transfer and delivery of beer by a wholesaler to any person other than another wholesaler, but there shall not be included within the meaning of either term any gratuitous dispensing of beer by a brewery of its own manufacture which is consumed on the premises; and “Wholesaler” means a person or entity that sells beer to retailers, including any manufacturer authorized to sell directly to retailers pursuant to § 57-5-101.