Terms Used In Tennessee Code > Title 57 > Chapter 3 > Part 3 - Taxes

• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• 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, except as otherwise provided. See Tennessee Code 57-3-101
• Contract: A legal written agreement that becomes binding when signed.
• Distiller: means any person who owns, occupies, carries on, works, conducts or operates any distillery either personally or by an agent. See Tennessee Code 57-3-101
• Distillery: means and includes any place or premises wherein any liquors are manufactured for sale. See Tennessee Code 57-3-101
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• gallons: means a wine gallon or wine gallons, of one hundred and twenty-eight ounces (128 oz. See Tennessee Code 57-3-101
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Gift: means and includes the unauthorized distribution of alcoholic beverages by a licensee for which no payment is expected or received. See Tennessee Code 57-3-101
• High alcohol content beer: means an alcoholic beverage which is beer, ale or other malt beverage having an alcoholic content of more than eight percent (8%) by weight and not more than twenty percent (20%) by weight, except wine as defined in §. See Tennessee Code 57-3-101
• Importer: means any person or entity holding a non-manufacturer non-resident seller's permit pursuant to §. See Tennessee Code 57-3-101
• 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
• Manufacture: means and includes brewing high alcohol content beer, distilling, rectifying and operating a winery. See Tennessee Code 57-3-101
• Manufacturer: means and includes a brewer of high alcohol content beer, distiller, vintner and rectifier. See Tennessee Code 57-3-101
• Month: means a calendar month. See Tennessee Code 1-3-105
• Municipality: means an incorporated town or city having a population of:
  (i) Seven hundred (700) or more, according to the 2010 federal census or a subsequent federal census. See Tennessee Code 57-3-101
• Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
• Representative: when applied to those who represent a decedent, includes executors and administrators, unless the context implies heirs and distributees. See Tennessee Code 1-3-105
• Retailer: means any person who sells at retail any beverage for the sale of which a license is required under this chapter. See Tennessee Code 57-3-101
• 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
• 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
• Winery: means and includes any place or premises wherein wines are manufactured from any fruit or brandies distilled as the by-product of wine or other fruit or cordials compounded, and also includes a winery for the manufacture of wine. See Tennessee Code 57-3-101
• written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105
• Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105