Tennessee Code Title 39. Criminal Offenses § 39-17-2003

(a)(1) It is unlawful for a retail seller to sell or offer for sale nitrous oxide.

(2) A retail seller who violates subdivision (a)(1) is subject to a civil penalty of two thousand five hundred dollars ($2,500) for the first violation and all nitrous oxide sold or offered for sale is deemed to be contraband and must be seized by the enforcing authority.

(3) For a second or subsequent violation of subdivision (a)(1), a retail seller who sells or offers for sale nitrous oxide is subject to a civil penalty of five thousand dollars ($5,000), and all nitrous oxide sold or offered for sale is deemed to be contraband and must be seized by the enforcing authority.  If the retail seller has been issued a certificate, permit, or license authorizing the sale of products at retail, including, but not limited to, beer, wine, alcoholic beverages, or hemp-derived cannabinoids, then the issuing authority must revoke the certificate, permit, or license upon a second or subsequent violation of this section.  The retail seller may reapply for a retail certificate, license, or permit revoked pursuant to this subdivision (a)(3) no earlier than twelve (12) months from the date of the revocation.

(b)(1) It is an offense for a person to sell, offer to sell, deliver, or give away to another nitrous oxide if the person has reasonable cause to suspect that the nitrous oxide sold, offered for sale, delivered, or given away will be used for the purpose of causing a condition of intoxication, inebriation, elation, dizziness, excitement, stupefaction, paralysis, or the dulling of the brain or nervous system, or disturbing or distorting of the audio or visual processes.

(2) A violation of subdivision (b)(1) is a Class E felony.