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COVID-19 INFORMATION
2021 Sales Tax Holidays Information Here

Due Date and Tax Rate

The tax is payable within 48 hours after the dealer acquires actual or constructive possession of a non-tax-paid unauthorized substance.  If the 48th hour falls on a Saturday, Sunday, or legal state holiday, then the tax is payable on the next working day.  The tax rates on the various substances are as follows:

(1) 40 cents for each gram, or fraction thereof, of harvested marijuana stems and stalks that have been separated from and are not mixed with any other parts of the marijuana plant;

(2) $3.50 for each gram, or fraction thereof, of marijuana, other than separated stems and stalks taxed under Tenn. Code Ann. §67-4-2803(a)(1). or plants with foliation taxed under Tenn. Code Ann. §67-4-2803 (a)(3);

(3) $350 per plant, whether growing or detached from the soil, on each marijuana plant with foliation;

(4) $50 for each gram, or fraction thereof, of cocaine;

(5) $200 for each gram, or fraction thereof, of any other controlled substance, controlled substance analogue or low-street-value drug that is sold by weight;

(6) $50 for each 10 dosage units, or fraction thereof, of any low-street-value drug that is not sold by weight;

(7) $200 for each 10 dosage units, or fraction thereof, of any other controlled substance or controlled substance analogue that is not sold by weight;

(8) $31.70 for each gallon, or fraction thereof, of illicit alcoholic beverages sold by the drink;  or

(9) $12.80 for each gallon, or fraction thereof, of illicit alcoholic beverages not sold by the drink.