Cigarettes manufactured by a tobacco product manufacturer not listed in Tennessee's directory and/or cigarettes in a brand family not listed on Tennessee's directory cannot be sold, offered for sale or possessed for sale in Tennessee. Possession of cigarettes that are listed in Tennessee’s directory but held for export purposes is subject to certain quantity restrictions. It also requires the permission of the Revenue Commissioner and maintenance of tangible evidence of the intent to sell in another state (e.g., affixing tax stamps of another state, if required, and segregating the cigarettes by state from those intended for sale in Tennessee). Whether the cigarettes are subject to seizure by the Department of Revenue as contraband will depend on where they are intended to be sold.
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