# Tenn. Code Ann. § 67-4-1026: Packaging to comply with federal laws and regulations

> Tennessee · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C4_S67-4-1026

## Section

- **Citation:** Tenn. Code Ann. § 67-4-1026
- **Heading:** Packaging to comply with federal laws and regulations
- **Jurisdiction:** Tennessee
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TN Code / Title 67 / Chapter 4 / Section 67-4-1026

## Text

(a) For the purposes of this section, "package" means a pack, carton, or container of any kind in which cigarettes are offered for sale, sold, or otherwise distributed, or intended for distribution, to consumers. (b) No stamp may be affixed to, or made upon, any package of cigarettes, if: (1) The package differs in any respect with the requirements of the Federal Cigarette Labeling and Advertising Act ( 15 U.S.C. § 1331 et seq.), for the placement of labels, warnings, or any other information upon a package of cigarettes that is to be sold within the United States; (2) The package is labeled "For Export Only," "U.S. Tax Exempt," "For Use Outside U.S.," or similar wording indicating that the manufacturer did not intend that the product be sold in the United States; (3) The package, or a package containing individually stamped packages, has been altered by adding or deleting the wording, labels, or warnings described in subdivision (b)(1) or (b)(2); (4) The package has been imported into the United States after January 1, 2000, in violation of 26 U.S.C. § 5754 ; or (5) The package in any way violates federal trademark or copyright laws. (c) Any person who sells or possesses for the purpose of sale a cigarette package to which is affixed a tax stamp in violation of subsection (b) commits a Class E felony. (d) Notwithstanding any other law, the commissioner shall revoke any license issued under this part to any person who sells or holds for sale a cigarette package to which is affixed a tax stamp in violation of subsection (b). (e) Notwithstanding any other law, the commissioner shall seize and destroy, or sell to the manufacturer, only for export, packages that do not comply with subsection (b). (f) A violation of subsection (b) is an unfair and deceptive act or practice under the Consumer Protection Act, § 47-18-104 . Acts 1999, ch. 280, § 1.
(a) For the purposes of this section, "package" means a pack, carton, or container of any kind in which cigarettes are offered for sale, sold, or otherwise distributed, or intended for distribution, to consumers.
(b) No stamp may be affixed to, or made upon, any package of cigarettes, if: (1) The package differs in any respect with the requirements of the Federal Cigarette Labeling and Advertising Act ( 15 U.S.C. § 1331 et seq.), for the placement of labels, warnings, or any other information upon a package of cigarettes that is to be sold within the United States; (2) The package is labeled "For Export Only," "U.S. Tax Exempt," "For Use Outside U.S.," or similar wording indicating that the manufacturer did not intend that the product be sold in the United States; (3) The package, or a package containing individually stamped packages, has been altered by adding or deleting the wording, labels, or warnings described in subdivision (b)(1) or (b)(2); (4) The package has been imported into the United States after January 1, 2000, in violation of 26 U.S.C. § 5754 ; or (5) The package in any way violates federal trademark or copyright laws.
(1) The package differs in any respect with the requirements of the Federal Cigarette Labeling and Advertising Act ( 15 U.S.C. § 1331 et seq.), for the placement of labels, warnings, or any other information upon a package of cigarettes that is to be sold within the United States;
(2) The package is labeled "For Export Only," "U.S. Tax Exempt," "For Use Outside U.S.," or similar wording indicating that the manufacturer did not intend that the product be sold in the United States;
(3) The package, or a package containing individually stamped packages, has been altered by adding or deleting the wording, labels, or warnings described in subdivision (b)(1) or (b)(2);
(4) The package has been imported into the United States after January 1, 2000, in violation of 26 U.S.C. § 5754 ; or
(5) The package in any way violates federal trademark or copyright laws.
in the United States;
(3) The package, or a package containing individually stamped packages, has been altered by adding or deleting the wording, labels, or warnings described in subdivision (b)(1) or (b)(2);
(4) The package has been imported into the United States after January 1, 2000, in violation of 26 U.S.C. § 5754 ; or
(5) The package in any way violates federal trademark or copyright laws.
(c) Any person who sells or possesses for the purpose of sale a cigarette package to which is affixed a tax stamp in violation of subsection (b) commits a Class E felony.
(d) Notwithstanding any other law, the commissioner shall revoke any license issued under this part to any person who sells or holds for sale a cigarette package to which is affixed a tax stamp in violation of subsection (b).
(e) Notwithstanding any other law, the commissioner shall seize and destroy, or sell to the manufacturer, only for export, packages that do not comply with subsection (b).
(f) A violation of subsection (b) is an unfair and deceptive act or practice under the Consumer Protection Act, § 47-18-104 .
Acts 1999, ch. 280, § 1.

## Nearby sections

- [Tenn. Code Ann. § 67-4-101 Privileges taxable - License required](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C4_S67-4-101.md)
- [Tenn. Code Ann. § 67-4-102 Exemptions from privilege taxes](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C4_S67-4-102.md)
- [Tenn. Code Ann. § 67-4-103 Collection of privilege taxes by county clerk](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C4_S67-4-103.md)
- [Tenn. Code Ann. § 67-4-104 Issuance of license](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C4_S67-4-104.md)
- [Tenn. Code Ann. § 67-4-105 Application for license](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C4_S67-4-105.md)
- [Tenn. Code Ann. § 67-4-106 Partnership license](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C4_S67-4-106.md)
- [Tenn. Code Ann. § 67-4-107 Transfer of license](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C4_S67-4-107.md)
- [Tenn. Code Ann. § 67-4-108 Reporting persons liable for tax](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C4_S67-4-108.md)
- [Tenn. Code Ann. § 67-4-109 Action by county against business in violation](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C4_S67-4-109.md)
- [Tenn. Code Ann. § 67-4-110 Action by commissioner against business in violation](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C4_S67-4-110.md)
- [Tenn. Code Ann. § 67-4-111 Collection from itinerant business](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C4_S67-4-111.md)
- [Tenn. Code Ann. § 67-4-112 Actions on license bonds](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C4_S67-4-112.md)
- [Tenn. Code Ann. § 67-4-113 Rules and regulations - Military personnel](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C4_S67-4-113.md)
- [Tenn. Code Ann. § 67-4-114 Credit for beer or ale rendered unsalable as a result of flooding](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C4_S67-4-114.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C4_S67-4-1026. Check the current official text before relying on it. Not legal advice.