Tennessee Code Annotated

Tenn. Code Ann. § 67-4-2804 (2026)

Exemptions

✓ current as of May 2026

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(a) The tax levied in this part does not apply to an unauthorized substance in the possession of a merchant who is authorized by law to possess the substance. This exemption applies only during the time the merchant's possession of the unauthorized substance is authorized by law.

(b) The tax levied in this part does not apply to the following marijuana:
- (1) Harvested mature marijuana stalks when separated from and not mixed with any other parts of the marijuana plant;
- (2) Fiber or any other product of marijuana stalks described in subdivision (b)(1), except resin extracted from the stalks;
- (3) Marijuana seeds that have been sterilized and are incapable of germination; or
- (4) Roots of the marijuana plant.

Acts 2004, ch. 803, § 5; 2010, ch. 962, § 1.

Notes of Decisions

Cited in 1 case, 2009–2009 · leading case: Steven Waters v. Reagan Farr, Comm'r of Revenue for the State of Tennessee - Concurring/Dissenting (Tenn. 2009).

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Steven Waters v. Reagan Farr, Comm'r of Revenue for the State of Tennessee - Concurring/Dissenting (Tenn. 2009). · cites it 2× “” Tenn. Code Ann. § 67-4-2804 (a) (2006). -15- (B) The taxpayer may file suit against the commissioner in chancery court in the appropriate county in this state, challenging all or any portion of the assessment of such tax, including any interest and penalty associated with the…”

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