Tennessee Code Title 12. Public Property, Printing and Contracts § 12-2-207

(a) The state shall retain a fee for all property sold hereunder to defray the costs of administering this part. The amount of the fee shall be determined in the same manner as is authorized for the sale of state surplus property under § 12-2-411. The remainder of the proceeds shall be paid over to the respective departments and agencies of the state in accordance with the particular law under which the property was seized and confiscated.

(b) When any intoxicating liquor has been seized and confiscated by a law enforcement officer of any county or municipality, the state shall retain a fee for administrative expenses. The amount of the fee shall be determined in the same manner as is authorized for the sale of state surplus property under § 12-2-411. The balance of the proceeds of the sale shall be paid over to the particular county or municipality served or represented by the arresting officer or officers making such seizure and confiscation, as now authorized under § 57-9-115.