Tennessee Code Title 67. Taxes and Licenses § 67-6-357

(1) “Tobacco buydown agreement” means an agreement whereby an amount, whether paid in money, credit, or otherwise, is received by a retailer from a manufacturer or wholesaler based upon the quantity and unit price of tobacco sold at retail that requires the retailer to reduce the sales price of the product to the purchaser without the use of a manufacturer's coupon or redemption certificate; and

(2) “Tobacco buydown payment” means the amount due to the retailer pursuant to a tobacco buydown agreement.