Authority.  T.C.A. §§ 67-4-1001 through 67-4-1033.

Description.  This is a special state-levied privilege tax imposed on every dealer or distributor of cigarettes and other tobacco products.  T.C.A. § 67-4-1002.  However, the tax is passed on to the consumer.  T.C.A. § 67-4-1003. Most of the revenue from this tax is earmarked for public education, grades one through twelve. T.C.A. § 67-4-1025(b).