Tennessee Code Title 43. Agriculture and Horticulture § 43-17-101

(a) Any person purchasing pecans for the purpose of resale or processing from anyone selling pecans shall keep a well-bound book, in which that person shall promptly enter in ink the name and place of residence of all persons from whom that person buys pecans, followed by the date of purchase, number of pounds bought, the amounts paid, and how the payment was made, whether in cash or by check, whether they were owned or raised, or purchased by the seller, and on whose land the pecan trees were located when gathered. The entries are to be made in chronological order from day to day as the business is transacted. This book shall at all times be open to inspection by the police or other officers, or any person who may desire to see it, and shall be in good faith kept and preserved by dealers for convenient inspection.

(b) This chapter shall not apply to purchase of pecans by retail merchants from wholesale distributors for sale at retail.