Tennessee Code Title 67. Taxes and Licenses § 67-4-1009

(a) For the purpose of compensating the dealer or distributor of tobacco products other than cigarettes in accounting for and remitting the tax and for the risk of loss and other expenses involved, the dealer shall be allowed two percent (2%) of the tax as the dealer's compensation, if the tax is not delinquent or deficient when paid.

(b) The commissioner is empowered to allow any manufacturing distributor or wholesale dealer and jobber, as defined in this part, a discount of an amount not to exceed four and fifteen hundredths percent (4.15%) of the value of the stamps as compensation for selling and affixing the stamps to tobacco products.

(c) The compensation and/or discount provided for in subsections (a) and (b) shall not apply to the fee imposed by § 67-4-1004(b).