In order to effectively collect the tax levied by this part all sales of beer by wholesalers to retailers or any other persons, except sales to duly licensed wholesalers and sales within military installations as set out in §57-6-111, shall be for cash only. The intent of this section is that wholesale sale of beer and delivery and payment therefor shall be a simultaneous transaction, and any maneuver, device or method of extending credit is expressly prohibited.
Structure 2021 Tennessee Code
Title 57 - Intoxicating Liquors
§ 57-6-108. Cash Sales Only to Retailers
§ 57-6-111. Exemption of Sales to Armed Forces Installations
§ 57-6-112. Exclusiveness of Tax
§ 57-6-113. Enforcement of Law
§ 57-6-115. Damaged or Unaccepted Goods — Tax Liability
§ 57-6-116. Expenses of Enforcement of Law Limited