Tennessee Code Title 57. Intoxicating Liquors § 57-3-902

(1) “Basic cost of wine” means the invoice cost of wine 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 wine 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 twenty percent (20%) of the basic cost of wine to the retailer;

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

(5) “Prices generally available in the marketplace” shall mean the price of wine based upon a purchase from a wholesaler on terms and conditions:

(6) “Retailer” shall mean the holder of a retail food store wine license issued under § 57-3-803 or the holder of a retailer license under § 57-3-204;

(7) “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

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