Tennessee Code Title 57. Intoxicating Liquors § 57-3-1002

(1) “Basic cost of intoxicating liquor” means the invoice cost of intoxicating liquor to the retailer in the quantity last purchased from the wholesaler at prices generally available in the marketplace, absent any cash or other discounts, incentives and/or concessions of any kind, whether such discounts, incentives, or concessions are offered within or outside of this state, to which shall be added the full face value of any taxes, freight, or delivery fees which may be required by any tax law of this state imposed upon intoxicating liquor supplied to retailers now in effect or hereafter enacted, and any other taxes or fees imposed by this title, if not already included by the wholesaler in this price;

(2) “Commission” means the alcoholic beverage commission;

(3) “Cost of doing business by the retailer” is ten percent (10%) of the basic cost of intoxicating liquor to the retailer;

(4) “Cost to the retailer” means the “basic cost of intoxicating liquor” to the retailer plus the “cost of doing business by the retailer”;

(5) “Intoxicating liquor” means and includes alcohol, spirits, liquors, and every liquid or solid, patented or not, containing alcohol, spirits, liquor, or wine and capable of being consumed by human beings, but nothing in this part shall be construed or defined as including or relating to the sale of any beverage having an alcoholic content of eight percent (8%) by weight or less;

(6) “Prices generally available in the marketplace” means the price of intoxicating liquor based upon a purchase from a wholesaler on terms and conditions:

(7) “Retailer” means the holder of a retailer license under § 57-3-204;

(8) “Sell at retail”, “sales at retail”, or “retail sales” means and includes any transfer of title to tangible personal property for a valuable consideration made in the ordinary course of trade or usual prosecution of the seller's business, to the purchaser for consumption or use; and

(9) “Wholesaler” has the same meaning as provided in § 57-3-101(a).