As used in this part, unless the context otherwise requires:

(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;

Terms Used In Tennessee Code 57-3-902

  • 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. See Tennessee Code 57-3-902
  • beverage: means and includes alcohol, spirits, liquor, wine, high alcohol content beer, and every liquid containing alcohol, spirits, wine, and high alcohol content beer and capable of being consumed by a human being, other than patent medicine or beer, as defined in §. See Tennessee Code 57-3-101
  • Commission: means the alcoholic beverage commission. See Tennessee Code 57-3-902
  • License: means the license issued pursuant to this chapter. See Tennessee Code 57-3-101
  • Licensee: means any person to whom such license has been issued pursuant to this chapter. See Tennessee Code 57-3-101
  • Prices generally available in the marketplace: shall mean the price of wine based upon a purchase from a wholesaler on terms and conditions:
    (A) Typically available to nonfood store retailers in the trade area in which the retailer is located. See Tennessee Code 57-3-902
  • Retailer: shall mean the holder of a retail food store wine license issued under §. See Tennessee Code 57-3-902
  • State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
  • Wholesaler: means any person who sells at wholesale any beverage for the sale of which a license is required under this chapter. See Tennessee Code 57-3-101
  • Wine: means the product of the normal alcoholic fermentation of the juice of dried or fresh, sound, ripe grapes, fruit, or other agricultural products, with the usual cellar treatment and necessary additions to correct defects due to climatic, saccharine, and seasonal conditions, including champagne, sparkling, and fortified wine of an alcoholic content not to exceed twenty-one percent (21%) by volume. See Tennessee Code 57-3-101
(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:

(A) Typically available to nonfood store retailers in the trade area in which the retailer is located; and
(B) In accordance with the requirements set forth in §§ 57-3-811, 57-3-812 and licensee by wholesaler” class=”unlinked-ref” datatype=”S” sessionyear=”2021″ statecd=”TN” title=”57″>57-3-813;
(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).
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