Part 1 General Provisions 40-35-101 – 40-35-123
Part 2 Procedure for Imposing Sentence 40-35-201 – 40-35-217
Part 3 Sentences 40-35-301 – 40-35-323
Part 4 Appeal of Sentence 40-35-401 – 40-35-402
Part 5 Release and Parole 40-35-501 – 40-35-505

Terms Used In Tennessee Code > Title 40 > Chapter 35 - Tennessee Criminal Sentencing Reform Act of 1989

  • account: means a trust or custodian established pursuant to a health savings account program exclusively to pay the qualified medical expenses of an eligible individual or the individual's dependents, but only if the written governing instrument creating the account meets the following requirements:

    1. Except in the case of a rollover contribution, no contribution shall be accepted:
      1. Unless it is in cash. See Tennessee Code 67-10-102
      2. Advertising agency: means a business, more than eighty percent (80%) of whose gross receipts in the previous taxable year were, or in the first taxable year are reasonably projected to be, from charges for advertising services. See Tennessee Code 67-6-102
      3. Advertising materials: means tangible personal property or its digital equivalent produced to advertise a product, service, idea, concept, issue, place or thing, including, but not limited to, brochures, catalogs and point-of-purchase materials, but not including preliminary artwork, and not including original sound recordings or video recordings produced by recording studios, television studios, video production studios or by or for advertising agencies, or masters produced from the original recordings, regardless of whether the original recordings or masters are produced in a tangible medium or a digital equivalent. See Tennessee Code 67-6-102
      4. Advertising services: means services rendered by an advertising agency to promote a product, service, idea, concept, issue, place or thing, including services rendered to design and produce advertising materials prior to the acceptance of the advertising materials for reproduction or publication, including, but not limited to:
        1. Advice and counseling regarding marketing and advertising. See Tennessee Code 67-6-102
        2. Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
        3. agreement: means the Streamlined Sales and Use Tax Agreement as amended and adopted on January 27, 2001, by the national conference of state legislatures' special task force on state and local taxation of telecommunications and electronic commerce and adopted by the executive committee of the national conference of state legislatures. See Tennessee Code 67-6-802
        4. Agricultural land: means land that meets the minimum size requirements specified in subdivision (1)(B) and that either:
          1. Constitutes a farm unit engaged in the production or growing of agricultural products. See Tennessee Code 67-5-1004
          2. Agricultural purposes: means operating tractors or other farm equipment used exclusively, whether for hire or not, in plowing, planting, harvesting, raising or processing of farm products at a farm, nursery or greenhouse, operating farm irrigation systems, or operating motor vehicles or other logging equipment used exclusively, whether for hire or not, in cutting and harvesting trees, when the vehicles or equipment are not operated upon the public highways of this state. See Tennessee Code 67-6-102
          3. Alcoholic beverages: means beverages that are suitable for human consumption and contain one-half of one percent (0. See Tennessee Code 67-6-102
          4. Ancillary services: means services that are associated with, or incidental to, the provision of telecommunications services, including, but not limited to, detailed telecommunications billing service, directory assistance service, vertical service, and voice mail service. See Tennessee Code 67-6-102
          5. Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
          6. Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
          7. Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
          8. Appraisal: A determination of property value.
          9. Arraignment: A proceeding in which an individual who is accused of committing a crime is brought into court, told of the charges, and asked to plead guilty or not guilty.
          10. Arrest: Taking physical custody of a person by lawful authority.
          11. Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
          12. Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
          13. Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
          14. Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
          15. Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
          16. Bundled transaction: means the retail sale of two (2) or more products, except real property and services to real property where:
            1. The products are otherwise distinct and identifiable. See Tennessee Code 67-6-102 v2
            2. Business: includes occasional and isolated sales or transactions of aircraft, vessels, or motor vehicles between corporations and their members or stockholders and also includes such transactions caused by the merger, consolidation, or reorganization of corporations. See Tennessee Code 67-6-102
            3. Cancer: means and includes, but is not limited to:

              1. A large group of diseases characterized by uncontrolled growth and spread of abnormal cells. See Tennessee Code 68-1-1002
              2. Candy: means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces. See Tennessee Code 67-6-102
              3. Capital offense: A crime punishable by death.
              4. Case law: The law as laid down in cases that have been decided in the decisions of the courts.
              5. Certified automated system: means software certified under the Streamlined Sales and Use Tax Agreement (SSUTA) to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction. See Tennessee Code 67-6-102
              6. Certified child death pathologist: means a pathologist who is board certified or board eligible in forensic pathology, and who has received training in, and agrees to follow, the autopsy protocol, policies and guidelines for child death investigation, as prescribed by the chief medical examiner for the state of Tennessee. See Tennessee Code 68-1-1101
              7. Certified service provider: means an agent certified under the Streamlined Sales and Use Tax Agreement to perform all of the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own purchases. See Tennessee Code 67-6-102
              8. Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
              9. Chief medical examiner: means the individual appointed pursuant to title 38, chapter 7. See Tennessee Code 68-1-1101
              10. Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
              11. Clothing: means all human wearing apparel suitable for general use. See Tennessee Code 67-6-102
              12. Clothing accessories or equipment: means incidental items worn on the person or in conjunction with clothing. See Tennessee Code 67-6-102
              13. coal products: means coal ore and any other substance that might be severed from the earth by the process of producing salable coal, by whatever method of severance used. See Tennessee Code 67-7-101
              14. Coin-operated telephone service: means a telecommunications service paid for by inserting money into a telephone accepting direct deposits of money to operate. See Tennessee Code 67-6-102
              15. Collector: means in the case of any tax entity, other than a county, that collects its own taxes, assessments, or other charges secured by property, the officer of such tax entity responsible for collecting such taxes, assessments, or charges. See Tennessee Code 67-5-105
              16. Commercial air carrier: means an entity authorized and certificated by the United States department of transportation or another federal or a foreign authority to engage in the carriage of persons or property in interstate or foreign commerce. See Tennessee Code 67-6-102 v2
              17. Commissioner: means the commissioner of agriculture or the commissioner's designee. See Tennessee Code 67-5-1004
              18. Commissioner: means the commissioner of health or the commissioner's designated representative. See Tennessee Code 68-1-801
              19. Commissioner: means the commissioner of health. See Tennessee Code 68-1-1002
              20. Commissioner: means and includes the commissioner of revenue or the commissioner's duly authorized assistants. See Tennessee Code 67-6-102
              21. Committee: means the perinatal advisory committee. See Tennessee Code 68-1-801
              22. Common carrier: means every person holding a certificate of public convenience and necessity as a common carrier from the interstate commerce commission or the United States department of transportation or its predecessor agency of the federal government. See Tennessee Code 67-6-102
              23. Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
              24. Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
              25. Computer: means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions. See Tennessee Code 67-6-102
              26. Computer software: means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. See Tennessee Code 67-6-102
              27. Computer software maintenance contract: means a contract that obligates a person to provide a customer with future updates or upgrades to computer software, support services with respect to computer software, or both. See Tennessee Code 67-6-102
              28. Conference bridging service: means an ancillary service that links two (2) or more participants of an audio or video conference call, and may include the provision of a telephone number. See Tennessee Code 67-6-102
              29. Continuance: Putting off of a hearing ot trial until a later time.
              30. Contract: means any duly authorized and legally binding written agreement for the procurement of goods and services. See Tennessee Code 12-3-201
              31. Conviction: A judgement of guilt against a criminal defendant.
              32. County mayor: means and includes "county executive" unless the context clearly indicates otherwise. See Tennessee Code 1-3-105
              33. Credit: means the maximum credit for any estate, inheritance, legacy, or succession taxes paid to any state or territory or the District of Columbia, allowable with respect to the gross federal estate tax by §. See Tennessee Code 67-8-202
              34. Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
              35. Data center: means a building or buildings, either newly constructed, expanded, or remodeled, housing high-tech computer systems and related equipment. See Tennessee Code 67-6-102
              36. De minimis: means the seller's purchase price or sales price of the taxable products is ten percent (10%) or less of the total purchase price or sales price of the bundled products. See Tennessee Code 67-6-102 v2
              37. Dealer: means every person, as used in this chapter, including Model 1, Model 2, and Model 3 sellers, where the context requires, who:

                1. Manufactures or produces tangible personal property for sale at retail, for use, consumption, distribution, or for storage to be used or consumed in this state. See Tennessee Code 67-6-102
                2. Decedent: means any person who at the time of death is a domiciliary of the state of Tennessee or who owned real estate situated within this state or tangible personal property having actual situs within this state. See Tennessee Code 67-8-202
                3. Decedent: A deceased person.
                4. Deductible: means the total deductible for an eligible individual and all the dependents of that eligible individual for a calendar year. See Tennessee Code 67-10-102
                5. Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
                6. Defense attorney: Represent defendants in criminal matters.
                7. deficiency: means :

                  1. The amount by which the tax imposed by this part exceeds the amount shown as the tax by the donor upon the donor's return. See Tennessee Code 67-8-112
                  2. Delinquent tax: means a tax as defined in this section that has been due and payable for at least two (2) years or a tax that has been due and payable for at least one (1) year on real property that is vacant and abandoned pursuant to §. See Tennessee Code 67-5-2201
                  3. Delivered electronically: means delivered to the purchaser by means other than tangible storage media. See Tennessee Code 67-6-102
                  4. Delivery charges: means charges by the seller of personal property or services for preparation and delivery to a location designated by the purchaser of personal property or services, including, but not limited to, transportation, shipping, postage, handling, crating, and packing. See Tennessee Code 67-6-102
                  5. Delivery network company: means a business entity that maintains an internet website or mobile application used to facilitate delivery services for the sale of local products. See Tennessee Code 67-6-102
                  6. Delivery services: means the pickup of one (1) or more local products from a local merchant and delivery of the local products to a customer. See Tennessee Code 67-6-102
                  7. Department: means the department of revenue. See Tennessee Code 67-8-702
                  8. Department: means the department of health. See Tennessee Code 68-1-801
                  9. Department: means the department of health. See Tennessee Code 68-1-1002
                  10. Department: means the department of health. See Tennessee Code 68-1-1302
                  11. Detailed telecommunications billing service: means an ancillary service of separately stating information pertaining to individual calls on a customer's billing statement. See Tennessee Code 67-6-102
                  12. Dietary supplement: means any product, other than tobacco, intended to supplement the diet that:

                    1. Contains one (1) or more of the following dietary ingredients:
                      1. A vitamin. See Tennessee Code 67-6-102
                      2. Digital audio works: means works that result from the fixation of a series of musical, spoken, or other sounds, that are transferred electronically, including prerecorded or live songs, music, readings of books or other written materials, speeches, ringtones, or other sound recording. See Tennessee Code 67-6-102
                      3. Digital audio-visual works: includes motion pictures, musical videos, news and entertainment programs, and live events. See Tennessee Code 67-6-102
                      4. Digital books: means works that are generally recognized in the ordinary and usual sense as "books" that are transferred electronically, including works of fiction and nonfiction and short stories. See Tennessee Code 67-6-102
                      5. Direct mail: includes tangible personal property supplied directly or indirectly by the purchaser to the direct mail seller for inclusion in the package containing the printed material. See Tennessee Code 67-6-102
                      6. Direct pay permit: means special written permission granted to a taxpayer by the commissioner to make all purchases free of the sales or use tax and report all sales or use tax due directly to the department. See Tennessee Code 67-6-102
                      7. Direct pay permit holder: means a taxpayer who holds a direct pay permit. See Tennessee Code 67-6-102
                      8. Directory assistance: means an ancillary service of providing telephone number information, and address information. See Tennessee Code 67-6-102
                      9. Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
                      10. Docket: A log containing brief entries of court proceedings.
                      11. Donee: The recipient of a gift.
                      12. Donor: The person who makes a gift.
                      13. Donor: means any person responsible for the payment of transfer taxes to the state, including, but not limited to, a personal representative, executor, administrator, individual taxpayer, joint tenant, heir, legatee, devisee, grantee, transferee, trustee, tenant in common, conservator, guardian, custodian, or person interested in an estate or trust. See Tennessee Code 67-8-702
                      14. Down syndrome: means a chromosomal condition caused by an error in cell division that results in the presence of an extra whole or partial copy of chromosome 21. See Tennessee Code 68-1-1302
                      15. Drug: means a compound, substance or preparation, and any component of a compound, substance or preparation, other than food and food ingredients, dietary supplements or alcoholic beverages:

                        1. Recognized in the official United States Pharmacopoeia, official Homeopathic Pharmacopoeia of the United States, or official National Formulary, and supplement to any of them. See Tennessee Code 67-6-102
                        2. Durable medical equipment: includes repair and replacement parts for the equipment. See Tennessee Code 67-6-102
                        3. Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. See Tennessee Code 67-6-102
                        4. Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
                        5. electronically transferred: means obtained by the purchaser by means other than tangible storage media. See Tennessee Code 67-6-102
                        6. Eligible individual: means the individual taxpayer, including employees of an employer who contributes to health savings accounts on the employees' behalf, who:

                          1. Must be covered by a high deductible health plan individually or with the individual's dependent. See Tennessee Code 67-10-102
                          2. Energy resource recovery facility: means a facility for the production of energy in the form of steam or chilled water from the controlled burning of combustible materials, including, but not limited to, coal, fuel oil, or natural gas, where such energy is to be used in a system for heating and cooling five (5) or more separate buildings. See Tennessee Code 67-6-102
                          3. Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
                          4. Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
                          5. Estate: means the entire estate, and/or interest in the estate, of the decedent, that is subject to or liable for the payment of the federal estate tax before deducting any losses or exemptions in accordance with the Internal Revenue Code of 1954. See Tennessee Code 67-8-202
                          6. Executor: A male person named in a will to carry out the decedent
                          7. Executor: includes administrator, and any other person liable for the payment of the federal estate tax. See Tennessee Code 67-8-202
                          8. Executor: means any executor of the will or administrator of the estate of a decedent, except an ancillary administrator. See Tennessee Code 67-8-501
                          9. Executor: includes an administrator, where the subject matter applies to an administrator. See Tennessee Code 1-3-105
                          10. Fabricating or processing tangible personal property for resale: includes the processing of photographic film into negatives and/or photographic prints for resale. See Tennessee Code 67-6-102
                          11. Facility: means a health care facility in which diagnosis or treatment services are provided to patients with cancer, including, but not limited to, an ambulatory surgical treatment center (ASTC), a freestanding cancer treatment center, a radiation therapy center, a chemotherapy treatment center, a nursing home, an oncology or dermatology clinic, a laboratory, or any other facility that provides screening, detection, diagnostic or therapeutic services to patients with cancer. See Tennessee Code 68-1-1002
                          12. Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
                          13. farm products: means forage and sod crops. See Tennessee Code 1-3-105
                          14. Federal estate tax: means the tax imposed by chapter 11 of the Internal Revenue Code of 1954 (26 U. See Tennessee Code 67-8-202
                          15. Federal generation-skipping transfer tax: means the tax imposed by 26 U. See Tennessee Code 67-8-602
                          16. Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
                          17. Fiduciary: A trustee, executor, or administrator.
                          18. Final artwork: means tangible personal property or its digital equivalent that is suitable for use in producing advertising materials and includes, but is not limited to, photographs, illustrations, drawings, paintings, calligraphy, models and similar works that are used to produce advertising materials, but does not include preliminary artwork or original sound recordings or video recordings produced by recording studios, television studios, video production studios, or by or for advertising agencies, or masters produced from the original recordings regardless of whether the original recordings or masters are produced in a tangible medium or a digital equivalent. See Tennessee Code 67-6-102
                          19. Flea market: means a place of business that provides space more than two (2) times a year to two (2) or more persons for the purpose of making sales at retail of tangible personal property that, during the usual course of being displayed or offered for sale, is not stored or displayed permanently at that space. See Tennessee Code 67-6-102
                          20. Flea market operator: means any person who receives compensation for providing space more than two (2) times a year to two (2) or more persons for the purpose of making sales at retail of tangible personal property that, during the usual course of being displayed or offered for sale, is not stored or displayed permanently at that space. See Tennessee Code 67-6-102
                          21. Food and food ingredients: means substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value. See Tennessee Code 67-6-102
                          22. Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
                          23. Forest land: means land constituting a forest unit engaged in the growing of trees under a sound program of sustained yield management that is at least fifteen (15) acres and that has tree growth in such quantity and quality and so managed as to constitute a forest. See Tennessee Code 67-5-1004
                          24. Forgery: The fraudulent signing or alteration of another's name to an instrument such as a deed, mortgage, or check. The intent of the forgery is to deceive or defraud. Source: OCC
                          25. Fraud: Intentional deception resulting in injury to another.
                          26. full-time employee job: means a permanent, rather than seasonal or part-time employment position for at least twelve (12) consecutive months to a person for at least thirty-seven and one-half (37 ½) hours per week with minimum health care, as described in title 56, chapter 7, part 22. See Tennessee Code 67-6-102
                          27. Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
                          28. Generation-skipping transfer: means a transfer subject to the tax imposed by 26 U. See Tennessee Code 67-8-602
                          29. Germane: On the subject of the pending bill or other business; a strict standard of relevance.
                          30. Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
                          31. good cause: means a determination by the commissioner of economic and community development that the capital investment is a result of the exemption for industrial machinery used by a qualified data center. See Tennessee Code 67-6-102
                          32. Goods: means all personal property, including, but not limited to, supplies, equipment, materials, printing, and insurance. See Tennessee Code 12-3-201
                          33. Governmental body: means the state of Tennessee, or any county, municipality or other governmental subdivision of the state. See Tennessee Code 67-5-2201
                          34. Grace period: The number of days you'll have to pay your bill for purchases in full without triggering a finance charge. Source: Federal Reserve
                          35. Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
                          36. Grantor: The person who establishes a trust and places property into it.
                          37. Gross agricultural income: means total income, exclusive of adjustments or deductions, derived from the production or growing of crops, plants, animals, aquaculture products, nursery, or floral products, including income from the rental of property for such purposes and income from federal set aside and related agricultural management programs. See Tennessee Code 67-5-1004
                          38. Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration.
                          39. Gross sales: means the sum total of all retail sales of tangible personal property and all proceeds of services taxable under this chapter as defined in this section, without any deduction whatsoever of any kind or character, except as provided in this chapter. See Tennessee Code 67-6-102
                          40. Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
                          41. Habeas corpus: A writ that is usually used to bring a prisoner before the court to determine the legality of his imprisonment. It may also be used to bring a person in custody before the court to give testimony, or to be prosecuted.
                          42. Health care practitioner: means a physician, surgeon, or other health care professional licensed under title 63 who is engaged in diagnosing and treating patients who have cancer. See Tennessee Code 68-1-1002
                          43. hearing examiner: includes an administrative judge serving by appointment of the state board of equalization or an administrative judge serving on behalf of the board under appointment by the secretary of state. See Tennessee Code 67-5-1505
                          44. Hearsay: Statements by a witness who did not see or hear the incident in question but heard about it from someone else. Hearsay is usually not admissible as evidence in court.
                          45. High deductible health plan: means a health plan with:

                            1. In the case of self-only coverage, an annual deductible that is not less than one thousand dollars ($1,000), and the sum of the annual deductible and other out-of-pocket expenses required to be paid under the plan for covered benefits does not exceed five thousand one hundred dollars ($5,100), or such other amounts for an annual deductible and out-of-pocket expenses established in accordance with §. See Tennessee Code 67-10-102
                            2. Highway: includes public bridges and may be held equivalent to the words "county way" "county road" or "state road". See Tennessee Code 1-3-105
                            3. Hospital: means an institution as defined by §. See Tennessee Code 68-1-1002
                            4. In-kind payment: means a payment of transfer taxes or a portion thereof by the transfer to a receiving entity of qualified property. See Tennessee Code 67-8-702
                            5. Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
                            6. industrial machinery: includes repair parts, repair or installation services, and warranty or service contracts, purchased for such items used in the operation of a qualified data center. See Tennessee Code 67-6-102
                            7. Inheritance tax: means any tax levied by a state on account of the transfer or shifting of economic benefits in property at death, or in contemplation thereof, or intended to take effect in possession or enjoyment at or after death, whether denominated an "inheritance tax" "transfer tax" "succession tax" "estate tax" "death duty" "death dues" or otherwise. See Tennessee Code 67-8-501
                            8. Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
                            9. Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
                            10. Interest in real property having state use value: means any interest in real property that is of unique value to the receiving entity to carry out its stated purposes. See Tennessee Code 67-8-702
                            11. Interested person: means any person who may be entitled to receive, or who has received, any property or interest that may be required to be considered in computing the death tax of any state involved. See Tennessee Code 67-8-501
                            12. Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.
                            13. Intestate: Dying without leaving a will.
                            14. Invitation to bid: means all documents, whether attached or incorporated by reference, utilized for soliciting bids for the lowest cost, responsive and responsible bidder. See Tennessee Code 12-3-201
                            15. Joint tenancy: A form of property ownership in which two or more parties hold an undivided interest in the same property that was conveyed under the same instrument at the same time. A joint tenant can sell his (her) interest but not dispose of it by will. Upon the death of a joint tenant, his (her) undivided interest is distributed among the surviving joint tenants.
                            16. Laboratory: means a facility where tests are performed identifying anatomical and cytological changes, and where specimens are interpreted and pathological diagnoses are made. See Tennessee Code 68-1-1002
                            17. Lands: includes lands, tenements and hereditaments, and all rights thereto and interests therein, equitable as well as legal. See Tennessee Code 1-3-105
                            18. Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
                            19. Layaway sale: means a transaction in which property is set aside for future delivery to a customer who makes a deposit, agrees to pay the balance of the purchase price over a period of time, and, at the end of the payment period, receives the property. See Tennessee Code 67-6-102
                            20. Lease or rental: includes agreements covering motor vehicles and trailers where the amount of consideration may be increased or decreased by reference to the amount realized upon sale or disposition of the property as defined in 26 U. See Tennessee Code 67-6-102
                            21. Legacy: A gift of property made by will.
                            22. Legatee: A beneficiary of a decedent
                            23. Lineal descendant: Direct descendant of the same ancestors.
                            24. Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
                            25. Livestock: means all equine as well as animals that are being raised primarily for use as food or fiber for human utilization or consumption including, but not limited to, cattle, sheep, swine, goats, and poultry. See Tennessee Code 1-3-105
                            26. Livestock and poultry feed: means and includes all grains, minerals, salts, proteins, fats, fibers and all vitamins, acids and drugs used and mixed with such ingredients as a growth stimulant, disease preventive, to stimulate feed conversion and make a complete feed. See Tennessee Code 67-6-102
                            27. Local merchant: means a third-party merchant, including, but not limited to, a kitchen, restaurant, grocery store, retail store, convenience store, or business of another type, that is not under common ownership or control with the delivery network company. See Tennessee Code 67-6-102
                            28. Local tax jurisdiction: means a geographic area where the same local option tax, either county tax or a combination of county and municipal tax, applies. See Tennessee Code 67-6-102
                            29. Marital deduction: The deduction(s) that can be taken in the determination of gift and estate tax liabilities because of the existence of a marriage or marital relationship.
                            30. Marketplace: means a physical or electronic place, platform, or forum, including, but not limited to, a store, booth, internet website, catalog, or dedicated sales software application, where tangible personal property or any of the things or services taxable under this chapter are offered for sale. See Tennessee Code 67-6-102
                            31. Marketplace seller: means a person who makes sales through any marketplace operated, owned, or controlled by a marketplace facilitator. See Tennessee Code 67-6-102
                            32. medical service: as used in this part , are intended to describe and define care or services rendered an individual for the relief of some disease or abnormality, and are intended to be distinguished from the services customarily rendered by health departments. See Tennessee Code 68-1-904
                            33. Minor: means any person who has not attained eighteen (18) years of age. See Tennessee Code 1-3-105
                            34. Mobile telecommunications service: means the same as that term is defined in the Mobile Telecommunications Sourcing Act, Public Law 106-252 (4 U. See Tennessee Code 67-6-102
                            35. Mobility enhancing equipment: means equipment, including repair and replacement parts to the equipment, but does not include durable medical equipment that:

                              Is primarily and customarily used to provide or increase the ability to move from one place to another and that is appropriate for use either in a home or a motor vehicle. See Tennessee Code 67-6-102

                            36. Month: means a calendar month. See Tennessee Code 1-3-105
                            37. Mortgagee: The person to whom property is mortgaged and who has loaned the money.
                            38. Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
                            39. Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
                            40. Nontaxable property: means all parts of the estate or interest in the estate other than the Tennessee estate. See Tennessee Code 67-8-202
                            41. nursery stock: means all trees, shrubs, or other plants, or parts of such trees, shrubs or other plants, grown or kept for, or capable of, propagation, distribution or sale on a commercial basis. See Tennessee Code 1-3-105
                            42. Oath: includes affirmation. See Tennessee Code 1-3-105
                            43. Oath: A promise to tell the truth.
                            44. Object of significant artistic or historical value: means any object of art, collection, painting, portrait, mural, photograph, statue, tablet, carving, bas-relief, engraving, relic, coin, furniture, textile, basketry, artifact, natural specimen, rare book, author's papers, or other object of artistic, historical, or technical interest or of intrinsic cultural value. See Tennessee Code 67-8-702
                            45. OEM headquarters company: means an original equipment manufacturer that is engaged in the business of manufacturing motor vehicles and qualifies to receive the credit provided in §. See Tennessee Code 67-6-102
                            46. OEM headquarters company vehicle: means any motor vehicle subject to registration in accordance with title 55 that is owned by an OEM headquarters company, whether used for sales or service training, advertising, quality control, testing, evaluation or such other uses as approved by the commissioner, and, further, including motor vehicles provided by the OEM headquarters company for use by eligible employees and their eligible family members in accordance with policies established by the OEM headquarters company and approved by the commissioner. See Tennessee Code 67-6-102
                            47. Open space easement: means a perpetual right in land of less than fee simple that:

                              1. Obligates the grantor and the grantor's heirs and assigns to certain restrictions constituted to maintain and enhance the existing open or natural character of the land. See Tennessee Code 67-5-1004
                              2. Open space land: includes greenbelt lands or lands primarily devoted to recreational use. See Tennessee Code 67-5-1004
                              3. Original transferor: means any grantor, donor, trustor or testator who by grant, gift, trust or will makes a transfer of real or personal property that results in the imposition of a federal generation-skipping transfer tax under applicable provisions of the Internal Revenue Code (26 U. See Tennessee Code 67-8-602
                              4. Over-the-counter-drug: means a drug that contains a label that identifies the product as a drug as required by 21 C. See Tennessee Code 67-6-102
                              5. Owner: means the person holding title to the land. See Tennessee Code 67-5-1004
                              6. Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
                              7. Perinatal: means the period from time of conception through the first year of life of the infant and sixty (60) days post partum for the mother. See Tennessee Code 68-1-801
                              8. Person: means any individual, partnership, corporation, organization, association, or other legal entity. See Tennessee Code 67-5-1004
                              9. Person: means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity. See Tennessee Code 67-6-802
                              10. Person: includes any individual, firm, co-partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, any governmental agency whose services are essentially a private commercial concern, or other group or combination acting as a unit, in the plural as well as the singular number. See Tennessee Code 67-6-102
                              11. Personal property: All property that is not real property.
                              12. Personal property: includes money, goods, chattels, things in action, and evidences of debt. See Tennessee Code 1-3-105
                              13. Personal 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
                              14. Place of primary use: means the street address representative of where the customer's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. See Tennessee Code 67-6-102
                              15. Plaintiff: The person who files the complaint in a civil lawsuit.
                              16. Planning commission: means a commission created under §. See Tennessee Code 67-5-1004
                              17. Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
                              18. Plea agreement: An arrangement between the prosecutor, the defense attorney, and the defendant in which the defendant agrees to plead guilty in exchange for special considerations. Source:
                              19. pollution control facilities: means any system, method, improvement, structure, device or appliance appurtenant thereto used or intended for the primary purpose of eliminating, preventing or reducing air or water pollution, or for the primary purpose of treating, pretreating, recycling or disposing of any hazardous or toxic waste, solid or liquid, when such pollutants are created as a result of fabricating or processing by one who engages in fabricating or processing as such person's principal business activity, which, if released without such treatment, pretreatment, modification or disposal, might be harmful, detrimental or offensive to the public and the public interest. See Tennessee Code 67-6-102
                              20. Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
                              21. Preliminary artwork: means tangible personal property and digital equivalents that are produced by an advertising agency in the course of providing advertising services solely for the purpose of conveying concepts or ideas or demonstrating an idea or message to a client and includes, but is not limited to concept sketches, illustrations, drawings, paintings, models, photographs, storyboards or similar materials. See Tennessee Code 67-6-102
                              22. Preliminary hearing: A hearing where the judge decides whether there is enough evidence to make the defendant have a trial.
                              23. Prepaid calling service: means the right to access exclusively telecommunications services that must be paid for in advance and that enable the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount. See Tennessee Code 67-6-102
                              24. Prepaid wireless calling service: means a telecommunications service that provides the right to utilize mobile wireless service, as well as other nontelecommunications services, including the download of digital products delivered electronically, content and ancillary services that must be paid for in advance that is sold in predetermined units of dollars of which the number declines with use in a known amount. See Tennessee Code 67-6-102
                              25. Prepared food: means :

                                Food sold in a heated state or heated by the seller. See Tennessee Code 67-6-102

                              26. Prescription: means an order, formula or recipe issued in any form of oral, written, electronic, or other means of transmission by a duly licensed practitioner authorized by the laws of this state. See Tennessee Code 67-6-102
                              27. Present use value: means the value of land based on its current use as either agricultural, forest, or open space land and assuming that there is no possibility of the land being used for another purpose. See Tennessee Code 67-5-1004
                              28. Presentence report: A report prepared by a court's probation officer, after a person has been convicted of an offense, summarizing for the court the background information needed to determine the appropriate sentence. Source: U.S. Courts
                              29. Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
                              30. Prewritten computer software: includes software designed and developed by the author or other creator to the specifications of a specific purchaser when it is sold to a person other than the purchaser. See Tennessee Code 67-6-102
                              31. Private communication service: means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels. See Tennessee Code 67-6-102
                              32. Probable cause: A reasonable ground for belief that the offender violated a specific law.
                              33. Probate: Proving a will
                              34. Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
                              35. Probation officers: Screen applicants for pretrial release and monitor convicted offenders released under court supervision.
                              36. Procurement: means buying, purchasing, renting, leasing, or otherwise acquiring of any goods or services. See Tennessee Code 12-3-201
                              37. program: means a program that includes all of the following:

                                1. The purchase by an eligible individual or by an employer of a high deductible health plan. See Tennessee Code 67-10-102
                                2. Property: means any and all real property and all improvements thereon or used in connection therewith. See Tennessee Code 67-5-2201
                                3. Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
                                4. Prosthetic device: means a replacement, corrective, or supportive device including repair and replacement parts for the replacement, corrective, or supportive device worn on or in the body to:

                                  Artificially replace a missing portion of the body. See Tennessee Code 67-6-102

                                5. Protective equipment: means items for human wear, designed as protection of the wearer against injury or disease or as protection against damage or injury of other persons or property, but not suitable for general use. See Tennessee Code 67-6-102
                                6. Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
                                7. Qualified data center: means a data center that has made a required capital investment in excess of one hundred million dollars ($100,000,000) during an investment period not to exceed three (3) years and that creates at least fifteen (15) net new full-time employee jobs during the investment period paying at least one hundred fifty percent (150%) of the states' average occupational wage as defined in §. See Tennessee Code 67-6-102
                                8. Qualified property: means an object of significant artistic or historical value, a site of significant historical interest, an interest in real property having recreational, conservational or wildlife value, or an interest in real property having state use value. See Tennessee Code 67-8-702
                                9. Quorum: The number of legislators that must be present to do business.
                                10. Rain check: means the seller allows a customer to purchase an item at a certain price at a later time, because the particular item was out of stock. See Tennessee Code 67-6-102
                                11. Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
                                12. real property: include lands, tenements and hereditaments, and all rights thereto and interests therein, equitable as well as legal. See Tennessee Code 1-3-105
                                13. Receiving entity: means the state of Tennessee, any department or agency thereof, any county, city, or other political subdivision of the state, or any state museum or state institution of health or education. See Tennessee Code 67-8-702
                                14. Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
                                15. Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
                                16. Remand: When an appellate court sends a case back to a lower court for further proceedings.
                                17. remanufacturing: means making new or different products with new or different functions from the scrap materials used to make them. See Tennessee Code 67-6-102
                                18. 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
                                19. required capital investment: means an increase of a business investment in real property, tangible personal property or computer software owned or leased in the state, valued in accordance with generally accepted accounting principles. See Tennessee Code 67-6-102
                                20. Resale: means a subsequent, bona fide sale of the property, services, or taxable item by the purchaser. See Tennessee Code 67-6-102
                                21. Respondent: includes a "bidder" or "proposer" that is a natural person or legal entity that has properly registered as required by the state. See Tennessee Code 12-3-201
                                22. Responsible: means a person who has the capacity in all respects to perform fully the contract requirements, as well as the integrity and reliability, which will assure good faith performance. See Tennessee Code 12-3-201
                                23. Responsive: means a person who has submitted a response that conforms in all material respects to the competitive procurement. See Tennessee Code 12-3-201
                                24. Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
                                25. Retailer: means and includes every person engaged in the business of making sales at retail, or for distribution, use, consumption, storage to be used or consumed in this state or furnishing any of the things or services taxable under this chapter and every marketplace facilitator. See Tennessee Code 67-6-102
                                26. Right of survivorship: The ownership rights that result in the acquisition of title to property by reason of having survived other co-owners.
                                27. ringtones: means digitized sound files that are downloaded onto a device and that may be used to alert the customer with respect to a communication. See Tennessee Code 67-6-102
                                28. Road: includes public bridges and may be held equivalent to the words "county way" "county road" or "state road". See Tennessee Code 1-3-105
                                29. Rollback taxes: means the amount of back tax differential payable under §. See Tennessee Code 67-5-1004
                                30. Sale: includes the furnishing of any of the things or services taxable under this chapter. See Tennessee Code 67-6-102
                                31. sale at retail: means any sale, lease, or rental for any purpose other than for resale, sublease, or subrent. See Tennessee Code 67-6-102
                                32. Sale for resale: means the sale of the property, services, or taxable item intended for subsequent resale by the purchaser. See Tennessee Code 67-6-102
                                33. Sales price: includes consideration received by the seller from third parties, if:

                                  The seller actually receives consideration from a party other than the purchaser, and the consideration is directly related to a price reduction or discount on the sale. See Tennessee Code 67-6-102

                                34. Sales tax: means the sales tax levied under this chapter. See Tennessee Code 67-6-802
                                35. School art supplies: means an item commonly used by a student in a course of study for artwork. See Tennessee Code 67-6-102
                                36. School computer supplies: means an item commonly used by a student in a course of study in which a computer is used. See Tennessee Code 67-6-102
                                37. School instructional materials: means written material commonly used by a student in a course of study as a reference and to learn the subject being taught. See Tennessee Code 67-6-102
                                38. School supplies: means an item used by a student in a course of study. See Tennessee Code 67-6-102
                                39. Seller: means any person making sales, leases, or rentals of personal property or services. See Tennessee Code 67-6-802
                                40. Sentencing guidelines: A set of rules and principles established by the United States Sentencing Commission that trial judges use to determine the sentence for a convicted defendant. Source: U.S. Courts
                                41. Service address: means the location of the telecommunications equipment to which a customer's call is charged and from which the call originates or terminates, regardless of where the call is billed or paid. See Tennessee Code 67-6-102
                                42. Service of process: The service of writs or summonses to the appropriate party.
                                43. Services: means all services and agreements obligating the state, except services for highway and road improvements governed by title 54 and design and construction services governed by title 4, chapter 15. See Tennessee Code 12-3-201
                                44. Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
                                45. signed: includes a mark, the name being written near the mark and witnessed, or any other symbol or methodology executed or adopted by a party with intention to authenticate a writing or record, regardless of being witnessed. See Tennessee Code 1-3-105
                                46. Site of significant historical interest: means any real property, building, or fixture, or any combination thereof, of unique and peculiar historical significance. See Tennessee Code 67-8-702
                                47. Software: means computer software. See Tennessee Code 67-6-102
                                48. Solicitation: means any type of document that invites responses and may include, by way of example, an "invitation to bid" a "request for proposal" or a "competitive negotiation". See Tennessee Code 12-3-201
                                49. Specified digital products: means electronically transferred digital audio-visual works, digital audio works and digital books. See Tennessee Code 67-6-102
                                50. Sport or recreational equipment: means items designed for human use and worn in conjunction with an athletic or recreational activity that are not suitable for general use. See Tennessee Code 67-6-102
                                51. State: means any state of the United States, the District of Columbia and the Commonwealth of Puerto Rico. See Tennessee Code 67-6-802
                                52. State forester: means the director of the division of forestry. See Tennessee Code 67-5-1004
                                53. State taxes: means the aggregate estate, inheritance, succession, collateral inheritance and/or legacy taxes paid to any state, territory or the District of Columbia, including, also, such taxes of any of those kinds as are imposed by the state of Tennessee other than the Tennessee estate tax imposed by this part, allowable in computing the maximum credit under §. See Tennessee Code 67-8-202
                                54. Statute: A law passed by a legislature.
                                55. Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
                                56. Storage: means and includes any keeping or retention in this state of tangible personal property for use or consumption in this state, or for any purpose other than sale at retail in the regular course of business. See Tennessee Code 67-6-102
                                57. Subpoena: A command to a witness to appear and give testimony.
                                58. Subscription: includes a mark, the name being written near the mark and witnessed. See Tennessee Code 1-3-105
                                59. Sudden infant death syndrome: means the sudden death of an infant under one (1) year of age that remains unexplained after a thorough case investigation, including performance of a complete autopsy, examination of the death scene, and review of the clinical history. See Tennessee Code 68-1-1101
                                60. Summons: Another word for subpoena used by the criminal justice system.
                                61. Tangible personal property: includes electricity, water, gas, steam, and prewritten computer software. See Tennessee Code 67-6-102
                                62. Tax: means any obligation due a governmental body, which obligation is secured by a lien on real property. See Tennessee Code 67-5-2201
                                63. Tax entity: includes counties, cities, metropolitan governments, municipal corporations, quasi-municipal corporations, and political subdivisions having authority to levy a property tax. See Tennessee Code 67-5-105
                                64. Tax lien: means the lien securing a tax as defined in this section. See Tennessee Code 67-5-2201
                                65. Tax suit: means any suit brought to enforce a tax lien as defined in this section. See Tennessee Code 67-5-2201
                                66. Taxing official: means the commissioner of revenue, and in any other reciprocal state, the officer or body designated in the statute of such state substantially similar to this part. See Tennessee Code 67-8-501
                                67. Taxpayer: as used in this part or part 15 of this chapter, means the owner of the property under appeal or any lessee legally obligated to pay ad valorem taxes for which the property is liable. See Tennessee Code 67-5-1412
                                68. Taxpayer: means any owner of property subject to taxation or any party liable for property taxes. See Tennessee Code 67-5-105
                                69. Telecommunications service: includes such transmission, conveyance, or routing in which computer processing applications are used to act on the form, code or protocol of the content for purposes of transmission, conveyance or routing, without regard to whether such service is referred to as voice over internet protocol services or is classified by the federal communications commission as enhanced or value added. See Tennessee Code 67-6-102
                                70. Tenancy by the entirety: A type of joint tenancy between husband and wife that is recognized in some States. Neither party can sever the joint tenancy relationship; when a spouse dies, the survivor acquires full title to the property.
                                71. Tennessee estate: means such part of the estate, or interest in the estate, the transfer of which is within the power of the state of Tennessee to subject to the Tennessee estate tax. See Tennessee Code 67-8-202
                                72. Tennessee estate tax: means the tax imposed by this part. See Tennessee Code 67-8-202
                                73. Testator: A male person who leaves a will at death.
                                74. Testify: Answer questions in court.
                                75. Testimony: Evidence presented orally by witnesses during trials or before grand juries.
                                76. Textbook: means a printed book that contains systematically organized educational information that covers the primary objectives of a course of study. See Tennessee Code 67-6-102
                                77. Time-share estate: means an ownership or leasehold estate in property devoted to a time-share fee, tenants in common, time span ownership, interval ownership, and a time-share lease. See Tennessee Code 67-6-102
                                78. Tobacco: means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco. See Tennessee Code 67-6-102
                                79. Transfer taxes: means all the taxes imposed by this chapter, including the inheritance, estate, gift and generation-skipping transfer taxes, and interest and penalties thereon. See Tennessee Code 67-8-702
                                80. Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
                                81. Trustor: The person who makes or creates a trust. Also known as the grantor or settlor.
                                82. Use: means and includes the exercise of any right or power over tangible personal property incident to the ownership thereof, except that it does not include the sale at retail of that property in the regular course of business. See Tennessee Code 67-6-102
                                83. Use tax: means the use tax levied under this chapter. See Tennessee Code 67-6-802
                                84. Use tax: includes the "use" "consumption" "distribution" and "storage" as defined in this section. See Tennessee Code 67-6-102
                                85. Vendor: means a natural person or legal entity that has been established by the department of finance and administration's division of accounts as a vendor through proper authority for which payment may be made by the state. See Tennessee Code 12-3-201
                                86. Venue: The geographical location in which a case is tried.
                                87. Verdict: The decision of a petit jury or a judge.
                                88. Vertical service: means an ancillary service that is offered in connection with one (1) or more telecommunications services, that offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections, including conference bridging services. See Tennessee Code 67-6-102
                                89. Video game digital product: means the right to access and use computer software that facilitates human interaction with a user interface to generate visual feedback for amusement purposes, when possession of the computer software is maintained by the seller or a third party, regardless of whether the charge for the service is on a per use, per user, per license, subscription, or some other basis. See Tennessee Code 67-6-102
                                90. Video programming services: means programming provided by or generally considered comparable to programming provided by a television broadcast station and shall include cable television services sold by a provider authorized pursuant to title 7, chapter 59, wireless cable television services (multipoint distribution service/multichannel multipoint distribution service) and video services provided through wireline facilities located at least in part in the public rights-of-way without regard to delivery technology, including internet protocol technology. See Tennessee Code 67-6-102
                                91. Voice mail service: means an ancillary service that enables the customer to store, send or receive recorded messages. See Tennessee Code 67-6-102
                                92. Workbook: means a printed booklet that contains problems and exercises in which a student may directly write answers or responses to the problems and exercises. See Tennessee Code 67-6-102
                                93. Writ: A formal written command, issued from the court, requiring the performance of a specific act.
                                94. Writ of certiorari: An order issued by the Supreme Court directing the lower court to transmit records for a case for which it will hear on appeal.