Tennessee Code Title 67. Taxes and Licenses § 67-4-2601

(1) “Brand family” means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including, but not limited to, “menthol,” “lights,” “kings,” and “100s,” and includes any brand name, alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes;

(2) “Cigarette” has the same meaning as in § 47-31-102;

(3) “Cigarette rolling machine operator” has the same meaning as in § 67-4-1001;

(4) “Commissioner” means the commissioner of revenue;

(5) “Delivery sale” has the same meaning as in § 67-4-1001;

(6) “Importer” means any person in the United States to whom cigarettes manufactured in a foreign country are shipped or consigned or any person who removes cigarettes for sale or consumption in the United States from a customs bonded warehouse;

(7) “Licensed agent” means a person who is authorized to affix tax stamps to packages or other containers of cigarettes under § 67-4-1006 or any person who is required to pay the tobacco tax imposed pursuant to § 67-4-1002;

(8) “Master settlement agreement” has the same meaning as in § 47-31-102;

(9) “Nonparticipating manufacturer” means any tobacco product manufacturer that is not a participating manufacturer;

(10) “Participating manufacturer” has the meaning given that term in Section II(jj) of the master settlement agreement and all amendments thereto;

(11) “Qualified escrow fund” has the same meaning as that term is defined in § 47-31-102;

(12) “Retail dealer” has the same meaning as in § 67-4-1001;

(13) “Tobacco distributor” has the same meaning as in § 67-4-1001;

(14) “Tobacco product manufacturer” has the same meaning as that term is defined in § 47-31-102;

(15) “Units sold” has the same meaning as that term is defined in § 47-31-102; and

(16) “Wholesale dealer and jobber” has the same meaning as in § 67-4-1001.