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2004 Legislative Summaries

The following are abbreviated summaries of 2004 legislative changes to the statutes administered by or affecting the Department of Revenue. The language used is not quoted verbatim from the law or the amendments and should not be used as a substitute for the formal text.

For a complete copy of particular public chapter, please visit the Secretary of State's Web site.

These summaries are organized by subject matter. Some of the public chapters cover more than one tax type and, therefore, appear in more than one section of the summary. Only the portions of the public chapter that are relevant to a particular section of the summary are included in that section.

Franchise and Excise Taxes

Sales and Use Tax

Business Tax

Method of Tax Payment

Tax on Unauthorized Substances

Professional Privilege Tax

Petroleum Tax

Litigation Tax

Hall Income Tax

Hall Income Tax

Liquor-by-the-drink Licenses

 

Finished Goods Inventory
Public Chapter 924 SB 3428 - HB 3483

Public Chapter 924 amends the definition of finished goods inventory for franchise tax purposes. Several years ago, a provision was enacted to encourage the development of manufacturing, warehousing and distribution facilities in the state by setting a cap on the value of finished goods inventory included in the taxpayer's franchise tax base minimum measure. This act clarifies the incentive by providing that such inventory must be held at a manufacturing, warehousing or distribution facility rather than a facility where retail sales are made to customers.

Effective date: Tax periods beginning on or after January 1, 2004.
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Low-income Housing
Public Chapter 924 SB 3428 - HB 3483

Public Chapter 924 exempts from franchise and excise taxes limited partnerships (LPs) and limited liability companies (LLCs) organized exclusively for the purpose of providing affordable housing, if the LP or LLC receives an allocation of low-income housing tax credits pursuant to Section 42 of the Internal Revenue Code of 1986 and has in effect an "extended low-income housing commitment" as defined in Section 42(h)(6)(B) of the Internal Revenue Code of 1986 with respect to each residential building owned by the entity for the period covered by the return.

Effective date: Tax periods ending on or after June 30, 2003.
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Railroad Companies
Public Chapter 924 SB 3428 - HB 3483

Public Chapter 924 permits railroad companies to value their property for purposes of the franchise tax base minimum measure under the method used for federal tax purposes.

Effective date: June 7, 2004.
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Intangible Expenses
Public Chapter 924 SB 3428 - HB 3483

Public Chapter 924 requires companies to disclose, on the face of their excise tax return, any intangible expenses paid to an affiliated company. The department will use this information to examine such transactions on a case-by-case basis. If the taxpayer fails to make the disclosure, the intangible expenses will be added back to net earnings. In addition, a 50% negligence penalty will be imposed on the amount of any underpayment (see Public Chapter 786). An intangible expense means an expense related to intangible property such as patents, trademarks, franchise rights, etc. An affiliated company is one in which the taxpayer has more than 50% ownership interest, one that has more than 50% ownership interest in the taxpayer, or one in which the taxpayer's parent company has more than 50% ownership interest.

Effective date: Tax periods beginning on or after January 1, 2004.
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50% Negligence Penalty
Public Chapter 786 SB 3457 - HB 3544

Public Chapter 786 imposes a 50% penalty when any person negligently fails to disclose a transaction as required by statute and fails to pay the total amount of taxes due. The penalty applies to the amount of the underpayment.

Effective date: May 28, 2004.
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Jobs Tax Credit
Public Chapter 592 SB 3418 - HB 3480

Public Chapter 592 makes several changes to the jobs tax credit. It increases the credit from $3,000 to $4,500 for businesses located in economically distressed counties. It also establishes additional criteria to determine economically distressed counties based on either high unemployment or low per capita income. The act also amends the definition of a "qualified business enterprise" to include businesses engaged in repairing aircraft for unrelated persons and to include businesses that create high-skill, high-wage jobs in high-technology areas if located in an economically distressed county. The jobs tax credit concerning high-skill, high-wage, high-technology jobs will apply if net full-time employment increases by 1 or more jobs.

Effective date: May 3, 2004.
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Distribution of Assets
Public Chapter 592 SB 3418 - HB 3480

Public Chapter 592 requires that the gain on the sale of an asset be recognized if the asset is sold within 12 months of being distributed to a nontaxable entity. If the taxpayer that distributed the asset is still in existence at the time of the sale, it must recognize the gain. If it is no longer in existence, the otherwise nontaxable entity making the sale of the asset must file a return and pay excise tax on the gain.

Effective date: Applies to asset sales occurring on or after July 1, 2004.
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Farming Activities
Public Chapter 592 SB 3418 - HB 3480

Public Chapter 592 amends the definition of "farming" for franchise and excise tax purposes to include the leasing of land that is used for farming. Limited partnerships, limited liability partnerships, and limited liability companies are exempt from tax if at least 66.67% of the entity's income is derived from farming and at least 66.67% of its assets are used for farming.

Public Chapter 592 also allows a family-owned, non-corporate entity to maintain its exemption from tax if it derives substantially all of its income from a combination of farming activities and passive investments.

Effective date: May 3, 2004.
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Extension of Time to File Returns
Public Chapter 786 SB 3457 - HB 3544

Public Chapter 786 gives taxpayers additional options for filing an extension request. Regardless of the method used, the extension period is 6 months.

If a payment is required and the taxpayer does not file its federal return as part of a consolidated group, either the state form or its federal extension request can be used. The form must be filed with the extension payment on or before the original due date of the return.

If a payment is required and the taxpayer files its federal return as part of a consolidated group, the taxpayer must use the state form. The form must be filed with the extension payment on or before the original due date of the return.

Effective date: Tax periods ending on or after July 1, 2004.
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Decoupling from Federal Accelerated Depreciation
Public Chapter 785 SB 3427 - HB 3529

Public Chapter 785 clarifies that Tennessee has permanently decoupled from federal accelerated depreciation for excise tax purposes. Under this act, excise tax is calculated using the asset depreciation schedules that existed prior to the federal Job Creation and Worker Assistance Act of 2002. If any taxpayer's liability for fiscal year 2003 is increased by the passage of this act, the taxpayer has until June 30, 2004, to make additional payments without penalty or interest. Tennessee has not decoupled from the Internal Revenue Code Section 179 expense election.

Effective date: Tax periods ending on or after July 15, 2002.
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Diversified Investing Funds
Public Chapter 580 SB 2439 - HB 3181

Public Chapter 580 exempts diversified investing funds from franchise and excise tax. To qualify for the exemption, the fund must be a limited partnership, limited liability partnership, or limited liability company that is formed and operated for the purpose of buying, holding or selling qualified investment securities on its own behalf. The capital of the fund must be primarily derived from investments by entities or individuals that are not affiliated with the fund. At least 90% of the fund's income must consist of interest, dividends and gains from the sale or exchange of such investment securities.

Effective date: May 3, 2004.
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Charitable Donations
Public Chapter 835 SB 1368 - HB 1302

Public Chapter 835 creates a new deduction from net earnings for excise tax purposes equal to 75% of the amount donated to a qualified public school support group. The school support group must be registered with the Department of Revenue for sales and use tax purposes, must spend the donated funds on goods or services subject to sales and use tax, and must certify to the taxpayer making the donation that the sales and use tax has actually been paid.

Effective date: Tax periods beginning on or after July 1, 2004.
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Preservation of Historic Properties
Public Chapter 812 SB 3189 - HB 3301

Public Chapter 812 exempts from franchise and excise taxes a corporation or limited liability company that meets the following criteria: 1) it is directly or indirectly owned and controlled by a not-for-profit entity; 2) it is organized for the purpose of preserving or rehabilitating a historic property listed on the National Register of Historic Places; and 3) the controlling not-for-profit entity has received approval of its historic certification application from the U.S. Department of the Interior National Park Service.

Effective date: Tax periods ending on or after September 1, 2003.
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Sales and Use Tax Compliance Agreements
Public Chapter 786 SB 3457 - HB 3345

Public Chapter 786 gives the Commissioner of Revenue discretion to enter into sales and use tax compliance agreements (SUTCAs) with taxpayers that have good audit and filing histories with the state. SUTCAs are up-front agreements that detail the manner in which the taxpayer is to calculate and report tax on its purchases and the manner in which the tax compliance is to be evaluated on audit.

Effective date: May 28, 2004.
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Refund of Tax Collected on Internet Access Charges
Public Chapter 721 SB 3429 - HB 3384

Public Chapter 721 establishes procedures and deadlines for claiming refunds of sales and use tax collected by Internet service providers (ISPs) on the sale of Internet access service. Customers seeking a refund must submit a written request to their ISP by July 17, 2004. ISPs must file a refund claim with the department by September 15, 2004, for taxes that have been refunded to customers. Claims filed after these deadlines will not be paid.

Effective date: May 18, 2004.
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Telecommunications Services
Public Chapter 782 SB 3419 - HB 3479

Public Chapter 782 replaces the definition of "telecommunications services" for sales and use tax purposes. It provides a bright-line test to distinguish non-taxable information services from taxable telecommunications services. It also adopts new telecommunications bundling and sourcing rules. Ancillary services that were previously subject to tax remain taxable under a new definition. The prior exemption for private line services is repealed. A new exemption for private communication services sold to qualified headquarters facilities is enacted.

Effective date: Generally applicable to bills submitted to customers dated on or after July 1, 2004.
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Streamlined Sales and Use Tax
Public Chapter 959 SB 3454 - HB 3542

Public Chapter 959 makes numerous technical corrections to 2003 Public Chapter 357, which made changes to the Retailers' Sales and Use Tax Act in order to conform Tennessee's laws to the Streamlined Sales and Use Tax Agreement. It also makes additional changes to the Retailers' Sales and Use Tax Act to ensure Tennessee's conformity with the agreement. The effective date for P.C. 357 is changed to July 1, 2005, except those provisions relating to thresholds and caps, which will retain their original effective date of January 1, 2006. The commissioner is immediately given authority to enter into the Streamlined Agreement on behalf of Tennessee. This act also repeals the provision of Public Chapter 357 that would have enacted a special user privilege tax on aviation fuel used by common carriers. Instead, it provides a sales tax exemption for all aviation fuel used in airplane or aircraft motors and enacts a special tax at the rate of 4.5% on aviation fuel, which is to be paid by the dealer and collected from the consumer. The present sales tax exemption for fuel used in international flights is retained. Commercial air carriers may purchase fuel free of the tax upon presentation of an exemption certificate and self-report the appropriate tax.

Effective date: July 1, 2005.
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Aircraft Moved to Tennessee by Qualified Headquarters Facility
Public Chapter 924 SB 3428 - HB 3483

Public Chapter 924 allows companies that establish a new headquarters facility in Tennessee to move their aircraft into the state without incurring use tax liability on the aircraft.

Effective date: June 7, 2004.
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Pollution Control Credit
Public Chapter 924 SB 3428 - HB 3483

Public Chapter 924 amends the sales and use tax pollution control credit to make clear that the credit applies to purchases of equipment and other items primarily used to treat pollution created by the taxpayer. The credit would not apply to taxpayers that primarily treat pollution created by others.

Effective date: June 7, 2004.
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Vehicles Used in Interstate Commerce
Public Chapter 924 SB 3428 - HB 3483

Public Chapter 924 makes the sales and use tax exemption for certain vehicles used to carry cargo or passengers in interstate commerce available to common and contract carriers regardless of whether they sell their services for a fee, provided that all requirements of Tenn. Code Ann. Section 67-6-331 are met.

Effective date: June 7, 2004.
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Automobile Detailing and Repair
Public Chapter 924 SB 3428 - HB 3483

Public Chapter 924 allows motor vehicle dealers and automobile auctions to purchase motor vehicle detailing, as defined in the bill, and repair services on a resale certificate if the vehicle is held for resale.

Effective date: June 7, 2004.
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Aircraft Repair Services
Public Chapter 924 SB 3428 - HB 3483

Public Chapter 924 makes the sales and use tax exemptions for manufacturers also available to companies engaged in the repair of aircraft for unrelated commercial or governmental entities.

Effective date: June 7, 2004.
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Sale and Repair of Helicopters
Public Chapter 724 SB 1600 - HB 0643

Public Chapter 724 exempts from sales tax the sale of helicopters within Tennessee to purchasers who are not Tennessee residents, when such helicopters remain in Tennessee after the sale solely for purposes of repair or refurbishment and are removed from Tennessee within 15 days of the completion of such repair or refurbishment. Repair and refurbishment includes modifications, conversions, and installations. This exemption works in conjunction with existing exemptions for the sale and repair of helicopters that are removed from the state with 15 days.

Effective date: May 5, 2004.
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Motor Vehicle Sales
Public Chapter 842 SB 2277 - HB 2160

Public Chapter 842 exempts from sales tax the sales of motor vehicles to members of the Tennessee National Guard or reserve members of a uniformed service of the United States who are called into active military service and who are stationed outside the United States during hostilities in which such person is actually engaged in combat.

Effective date: June 8, 2004.
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Motor Vehicle Leases
Public Chapter 823 SB 0962 - HB 0235

Public Chapter 823 creates an exemption from sales and use tax otherwise applicable to the gross proceeds of motor vehicle leases. The exemption applies to the amount of insurance proceeds paid to the owner of the vehicle pursuant to a damage settlement. The exemption applies when the vehicle has sustained damage that renders it a salvage vehicle, nonrepairable vehicle or flood vehicle and the owner transfers title to the vehicle to the insurance company.

Effective date: June 7, 2004.
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Contractor's Use Tax
Public Chapter 725 SB 3215 - HB 3345

Public Chapter 725 creates an exemption from contractor's use tax for any tangible personal property that is owned by the United States and provided to a contractor on a temporary basis to be tested. The exemption only applies to contracts awarded by the United States under the Small Business Innovation Research Program and does not apply to equipment or other property used to conduct the test.

Effective date: May 19, 2004.
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Preservation of Historic Properties
Public Chapter 812 SB 3189 - HB 3301

Public Chapter 812 provides an exemption from sales and use tax for any tangible personal property or services sold to a corporation or limited liability company that meet the following criteria: 1) it is directly or indirectly owned and controlled by a not-for-profit entity; 2) it is organized for the purpose of preserving or rehabilitating a historic property listed on the National Register of Historic Places; and 3) the controlling not-for-profit entity has received approval of its historic certification application from the U.S. Department of the Interior National Park Service. This act does not provide any exemption from contractor's use tax.

Effective date: June 3, 2004.
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Tax Distribution
Public Chapter 909 SB 3328 - HB 3399

Public Chapter 909 clarifies the computation of the "base tax revenues" to be distributed to a municipality or authority having a tourism development zone, in the event there is an increase or decrease in the state tax rate. The act deletes "other structures" from the definition of "qualified public use facility" increases the required expenditure from $25 million to $50 million, and includes within a "qualified public use facility" a "qualified associated development." The Department of Finance and Administration is given the authority to reduce or reconfigure a proposed tourism development zone. A tourist development zone is limited to one mile from the qualified public use facility, except in unusually geographical configurations as determined by the Department of Finance and Administration. The tourist development zone tax distribution is made applicable only to one such zone per municipality. The act does not affect applications for tourist development zones that are pending or approved as of the effective date.

Effective date: June 8, 2004.
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Services Rendered to an Affiliate
Public Chapter 592 SB 3418 - HB 3480

Public Chapter 592 amends the definition of "services" for business tax purposes to specify that taxable services do not include those rendered by a person for an affiliated business entity if the services are accounted for as allocations of cost incurred in providing the service without any markup whatsoever.

Effective date: May 3, 2004.
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Services Rendered to an Affiliate
Public Chapter 924 SB 3428 - HB 3483

Public Chapter 924 amends the definition of "sales price" for business tax purposes to specify that tax does not apply to the amount that is accounted for as a reasonable allocation of cost incurred in rendering services to an affiliated company. Tax does apply to the amount of markup on such services. An affiliated company is one in which the taxpayer has more than 50% ownership interest, one that has more than 50% ownership interest in the taxpayer, or one in which the taxpayer's parent company has more than 50% ownership interest. Public Chapter 924 requires the Department of Revenue to create a statewide uniform business tax return.

Effective date: Tax periods for which returns were required to be filed on or after January 1, 2001.
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Business Tax Return
Public Chapter 924 SB 3428 - HB 3483

Public Chapter 924 requires the Department of Revenue to create a statewide uniform business tax return.

Effective date: June 7, 2004.
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Credit Card and Debit Card Payments
Public Chapter 786 SB 3457 - HB 3544

Public Chapter 786 allows the Commissioner of Revenue to accept payment by credit card or debit card. If a taxpayer elects to pay by credit or debit card, a surcharge or convenience fee can be imposed to offset the cost of processing the transaction.

Effective date: May 28, 2004.
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Tax on Unauthorized Substances
Public Chapter 803 SB 2419 - HB 2796

Public Chapter 803 creates a tax on unauthorized substances, which include controlled substances, illicit alcoholic beverages not authorized by Alcoholic Beverage Commission, "low-street-value-drugs" and marijuana. The tax applies to substances in the hands of a dealer, defined to be one who actually or constructively possesses more than 42½ grams of marijuana, 7 grams of any other unauthorized substance sold by weight, 10 dosage units of any other unauthorized substance not sold by weight, or any illicit alcoholic beverage possessed for sale. Tax does not apply to one who legally possesses the substance. Tax is at the rate of 40 cents for each gram (or fraction thereof) of harvested marijuana stems and stalks, $3.50 per gram (or fraction thereof) for other marijuana, $50 per gram (or fraction thereof) of cocaine, $200 per gram (or fraction thereof) for any other controlled substance or low-street-value-drug sold by weight, $50 per 10 dosage units (or fraction thereof) for low-street-value-drugs not sold by weight, $200 per 10 dosage units (or fraction thereof) for any other controlled substance sold by weight, $31.70 per gallon (or fraction thereof) for illicit alcoholic beverages sold by the drink, and $12.80 per gallon (or fraction thereof) of illicit alcoholic beverages not sold by the drink. The Commissioner will issue stamps to be affixed to the substances to indicate payment of the tax. The tax is payable within 48 hours of the dealer acquiring the substance. Law enforcement agencies are required to notify the department if unauthorized substances without stamps affixed are seized or a person is arrested in possession of the substances. The tax shall immediately be assessed and collected. A dealer may provide security in lieu of an immediate collection. Proceeds of the tax, once collected and not subject to being refunded, shall be applied first to the costs of collection, and then remitted 75% to the law enforcement agency that investigated the person assessed, for use in anti-drug activities, and 25% to the state general fund. Information obtained pursuant to this act cannot be used in criminal prosecutions, and nothing in the act provides immunity from criminal prosecution of a person found in possession of illegal substances.

Effective date: January 1, 2005.
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Military Personnel
Public Chapter 800 SB 2137 - HB 2169

Public Chapter 800 gives military personnel stationed outside the United States in a theater of operations during hostilities more time to file their professional privilege tax returns. Qualified military personnel can file their returns up to 180 days following the end of hostilities or 180 days after they are transferred from the theater of operations, whichever is sooner.

Effective date: June 3, 2004.
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Medical Practitioners
Public Chapter 579 SB 2100 - HB 2528

Public Chapter 579 exempts from professional privilege tax medical practitioners who have been issued a special volunteer license for uncompensated practice at a free health clinic.

Effective date: July 1, 2004.
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State Employees
Public Chapter 592 SB 3418 - HB 3480

Public Chapter 592 makes permanent last year's repeal of the exemption for state employees. However, any employer, including the state or federal government, can choose to pay the tax on behalf of its employees.

Effective date: May 3, 2004.
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Dyed Fuel Penalty
Public Chapter 948 SB 2860 - HB 3220

Public Chapter 948 authorizes the Commissioner of Revenue to waive all or part of the civil penalty for unlawful use of dyed diesel fuel if the violator's usage was not the result of negligence or willful disregard of the law.

Effective date: June 15, 2004.
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Litigation Tax
Public Chapter 914 SB 3355 - HB 3423

Public Chapter 914 amends Tenn. Code Ann. Section 67-4-602 relating to litigation tax. Although much of that section is rewritten, the application and amount of the tax is unchanged. The tax applicable to civil suits is $13.75. The tax applicable to criminal cases (convictions) is $28.50. A new provision was added to Title 16, Chapter 18, to clarify that the $13.75 tax also applies in municipal courts. This act also amends many other aspects of municipal courts which are not relevant to the Department of Revenue.

Effective date: March 1, 2005.
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College Savings Plan
Public Chapter 712 SB 2894 - HB 2953

Public Chapter 712 exempts from Hall income tax the income and distributions of college educational savings plans.

Effective date: May 18, 2004.
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Military Personnel
Public Chapter 800 SB 2137 - HB 2169

Public Chapter 800 gives military personnel stationed outside the United States in a theater of operations during hostilities more time to file Hall income tax returns. Qualified military personnel can file their returns up to 180 days following the end of hostilities or 180 days after they are transferred from the theater of operations, whichever is sooner.

Effective date: June 3, 2004.
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Brewpubs
Public Chapter 956 SB 3291 - HB 3272

Public Chapter 956 allows a beer manufacturer to operate as a retailer and hold a restaurant license in Pigeon Forge. It also provides that any sale or transfer by a manufacturer who is operating as a retailer to an off-site retailer's location is a wholesale sale.

Effective date: June 15, 2004.
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Beer Permits
Public Chapter 598 SB 2835 - HB 2901

Public Chapter 598 permits the issuance of a temporary beer permit for sales on public property to a charitable, nonprofit, or political organization, subject to approval of the management of the property and the county beer board in counties having a population in excess of 300,000.

Effective date: July 1, 2004.
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Liquor-by-the-drink Licenses
Public Chapter 544 SB 2694 - HB 2860

Public Chapter 544 authorizes the sale of wine on Fridays and Saturdays, without obtaining special occasion license or server permits, in a special historic district located on a trolley line in Shelby County.

Effective date: April 22, 2004.
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Public Chapter 671 SB 2644 - HB 2618
Public Chapter 671 adds to definition of "premier type tourist resort" (for purpose of consumption of alcoholic beverages on the premises) the following facilities: (1) a commercially operated facility licensed as a health club, allowing only members and invited guests, with two swimming pools, volleyball courts, a basketball court, and a recreation area with food service, within 15 miles of an airport, does not practice discrimination, and is in Knox County; (2) a commercially operated facility no more than 3½ miles from Interstate 40; fronting on State Highway 93; with a minimum of 5800 feet of shore line; with at least 80 boat slips, 48 dry slips, a boat launching ramp, and a restaurant with 175 seats plus patio dining, a ships store, and an outdoor pavilion; with at least 20 lakeside hotel/motel units, and is located in Jefferson County; and (3) a commercially operated facility within ½ mile of Interstate 40, adjacent to Sharon Drive, either a 100-room motel or a restaurant with 150 seats, or both, and if a motel is built, it shall have an enclosed pool and 5,000 square feet of meeting space, or if only a restaurant is build, a motel accommodations with 5,000 square feet of meeting space shall be within 4 miles, and is located in Jefferson County.

Effective date: May 17, 2004.
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Public Chapter 710 SB 2638 - HB 2875
Public Chapter 710 adds to definition of "premier type tourist resort" (for purpose of consumption of alcoholic beverages on the premises) a facility located no more than ½ mile from Interstate 75 and accessible to state highway 68, with at least 9,000 square feet of conference space, with at least 125 hotel or motel rooms, with recreational facilities including an indoor pool, that does not practice discrimination, and is located in Monroe County.

Effective date: May 18, 2004.
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Public Chapter 676 SB 2119 - HB 2324
Public Chapter 676 adds to definition of "museum" (for purpose of consumption of alcoholic beverages on the premises) an art museum owned by a charitable or nonprofit organization, in existence for at least 50 years, focusing on American art, overlooking an historical mansion and a sleek contemporary building on bluffs overlooking the Tennessee River, that does not practice discrimination, and is located in Hamilton County.

Effective date: May 18, 2004.
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Public Chapter 857 SB 2726 - HB 2512
Public Chapter 857 adds to definition of "premier type tourist resort" (for purpose of consumption of alcoholic beverages on the premises) the following facilities: (1) a 960-acre peninsula gated community located on a lake with 10 miles of shoreline, that contains an 18-hole golf course, a clubhouse, restaurant, lounge, fitness center, swimming pool, a community garden, community and neighborhood docks and boat ramp, an equestrian facility with riding trails, that does not practice discrimination, and is located in Monroe and Loudon Counties and (2) a facility that has resort lodge condominiums, homes, and vacation cottages, has an 18-hole golf course, a pool, rock climbing, hiking, and biking trails, a full-service spa, banquet and dining services, a business service center, that does not practice discrimination, and is located in Campbell County. Permits sale of wine in an establishment licensed to serve beer located in a premier type tourist resort or in a municipality which has an approved tourist development zone, has a Class AA minor league baseball team, and is located in a county with an amusement park, a ski resort, and a national park. Reduces requirement for number of table seats to 24, for purpose of selling wine in restaurants, in central business improvement districts in Shelby County.

Effective date: June 8, 2004.
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Public Chapter 954 SB 3193 - HB 3389
Public Chapter 954 authorizes any art gallery that does not sell food or beverages and that receives 90% of its revenue from the sale of artwork to serve wine to its patrons without a charge. Such gallery may not serve wine to a patron who is intoxicated or believed to be intoxicated.

Effective date: June 15, 2004.
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