Reference Number: 
CTAS-1631

Authority.  T.C.A. §§ 67-4-1001 through 67-4-1025.

Description.  This is a special state-levied privilege tax imposed on every dealer or distributor of cigarettes and other tobacco products.  T.C.A. § 67-4-1002.  However, the tax is passed on to the consumer.  T.C.A. § 67-4-1003. The rate of the tax is 10 mills per cigarette or 20 cents per 20 cigarette pack and 6.6 percent of the wholesale price on all other tobacco products or tobacco substitutes.  T.C.A. §§ 67-4-1004, 67-4-1005. Most of the revenue from this tax is earmarked for public education, grades one through twelve. T.C.A. § 67-4-1025(b).