(a) Prior to October 1, 2013, it is an offense for any person selling, leasing, or otherwise providing for use a cigarette rolling machine to fail to provide notice prior to the sale of the machine to the prospective purchaser, lessor, or user of such machine on a separate, written disclosure form the current status of the federal excise tax rate on tobacco products, including, but not limited to, pipe tobacco, and that, on and after October 1, 2013, pursuant to chapter 1066 of the Public Acts of 2012:

Attorney's Note

Under the Tennessee Code, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
class A misdemeanorup to 11 monthsup to $2,500
For details, see Tenn. Code § 40-35-111

Terms Used In Tennessee Code 67-4-1033

  • Cigarette: includes any cigarette produced by a cigarette rolling machine at a retail establishment. See Tennessee Code 67-4-1001
  • Cigarette rolling machine: means a machine at a retail establishment that enables any person to process at that establishment tobacco or any product that is made or derived from tobacco into a roll or tube. See Tennessee Code 67-4-1001
  • cigarettes: means and includes all rolled, shredded, or cut tobacco, or any substitute therefor, wrapped in paper, or substitute therefor, and all rolled, shredded or cut tobacco, or any substitute therefor, wrapped in homogenized tobacco wrapper, and being within customary cigarette sizes and marketed in cigarette type packages. See Tennessee Code 67-4-1001
  • Department: means the department of revenue. See Tennessee Code 67-4-1001
  • Person: means and includes every individual, firm, association, joint-stock company, syndicate and corporation. See Tennessee Code 67-4-1001
  • Sale: means , in addition to its usual meaning, any sale, use, transfer, exchange, barter, gift, or offer for sale and distribution, in any manner or by any means whatsoever. See Tennessee Code 67-4-1001
  • written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105
(1) The products produced by the machine:

(A) Will be cigarettes for the purposes of this part; and
(B) Will be taxed as provided in chapter 1066 of the Public Acts of 2012; and
(2) Only tobacco included on the directory established pursuant to § 67-4-2602 will be permitted to be used in such machine.
(b) The department shall require an applicant for a cigarette rolling machine operator license under § 67-4-1015(c)(1) to disclose whether the applicant received the notice required by subsection (a).
(c) A violation of subsection (a) is a Class A misdemeanor punishable by a fine only. Each failure to provide notice shall constitute a separate violation.
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