Tennessee Code Title 67. Taxes and Licenses § 67-4-2802

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

(2) “Controlled substance” means a controlled substance as defined in § 39-17-402, and not included in “low-street-value drugs”;

(3) “Controlled substance analogue” means a controlled substance analogue as defined in § 39-17-454;

(4) “Illicit alcoholic beverage” means an alcoholic beverage, as defined in § 57-3-101, not authorized by the Tennessee alcoholic beverage commission. “Illicit alcoholic beverage” includes, but is not limited to, the products known as “bootleg liquor,” “moonshine,” “non-tax-paid liquor,” and “white liquor”;

(5) “Local law enforcement agency” means a municipal police department, a metropolitan police department, or a sheriff's office;

(6) “Low-street-value drug” means any of the following controlled substances:

(7) “Marijuana” means all parts of the plant of the genus cannabis, whether growing or not; the seeds of this plant; the resin extracted from any part of this plant; and every compound, salt, derivative, mixture, or preparation of this plant, its seeds, or its resin. “Marijuana” does not include hemp, as defined in § 43-27-101;

(8) “Merchant” means a merchant or peddler within the scope of Constitution of Tennessee, Article II, § 28 and includes any person who is actually engaged in the act of selling, bartering, trading, or distributing to another for consideration any unauthorized substances regardless of the quantity under § 67-4-2803(a), and such person shall be subject to the tax imposed under this part. Any person who actually or constructively possesses, at a particular time, any unauthorized substances in a quantity sufficient to create a principal tax liability of at least ten thousand dollars ($10,000) under § 67-4-2803(a) is presumed to be possessing the unauthorized substances for the purpose of sale, barter, trade, or distribution to another for consideration and is presumed to be a merchant within the meaning of this subdivision (8); such presumption may be rebutted only by clear and convincing evidence that the person did not sell, barter, trade, or distribute for consideration such substances or intend to do so; except, however, that if the person sells, barters, trades, or distributes to another for consideration any unauthorized substances in any quantity under § 67-4-2803(a), the presumption shall not apply and the person shall be considered a merchant and subject to the tax imposed by this part regardless of the quantity involved in the transaction;

(9) “Person” means person as defined in § 39-17-402;

(10) “State law enforcement agency” means any state agency, force, department, or unit responsible for enforcing criminal laws; and

(11) “Unauthorized substance” means a controlled substance, a controlled substance analogue, a low-street-value drug or an illicit alcoholic beverage.