Quoted:
There is a $0.10 ammunition tax in TN? It says per individual container, if I have a sealed tin of 5.45x39, do I put 1 stamp on it or 36? What about a sealed crate with band on it? How about an unopened case of Wolf? I'm moving down there and ammunition sales makes up a decent portion of my income, so this could add up to thousands of $$$. I'd hate to get away from MI income tax and run into another.
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It's stupid and I don't agree with it but it is what it is. It's just one more fee that must be passed onto the consumer. Rarely do you see TWRA searching for the stickers but they do once in awhile. Normally the will give you a very stern warning if it looks like you're trying to comply. So I slap one sticker on sealed tins and stuff like Wolf I dump in an ammo can loose with one sticker and make money on the can and ammo.
Here's the law...
(a) All persons, firms and corporations engaged in the business of buying, selling, distributing, storing, receiving, having in possession or using shotgun shells or metallic cartridges, shall pay a special privilege tax in addition to all other taxes in an amount equal to ten cents (10cent(s))
per individual container upon all center-fire ammunition, and ten cents (10cent(s)) per individual container on all shotgun shells. A similar tax in the amount of ten cents (10cent(s)) per individual container shall be paid on all rim-fire ammunition.
Here's a link to all TN Codes. The one that pertains to this topic is near the bottom of the list under Wildlife Management.
TN Codes