Tax levied on consumer

(a) The tobacco tax is declared to be a levy on the consumer, and the consumer shall be liable for the tax and subject to the incidence of the tax. (b) The distributors shall add the amount of tobacco taxes levied to the price of cigarettes or other tobacco products, and the distributor may state the amount of the taxes separately from the price of such cigarettes or other tobacco products on all price display signs, sales or delivery slips, bills and statements that advertise or indicate the price of such cigarettes or tobacco products. (c) This section shall in no way affect the method of collection of cigarette or tobacco taxes as now provided by existing law. Acts 1947, ch. 168, § 2; mod. C. Supp. 1950, § 1233.2 (Williams, § 1213.4a); T.C.A. (orig. ed.), § 67-3103. (a) The tobacco tax is declared to be a levy on the consumer, and the consumer shall be liable for the tax and subject to the incidence of the tax. (b) The distributors shall add the amount of tobacco taxes levied to the price of cigarettes or other tobacco products, and the distributor may state the amount of the taxes separately from the price of such cigarettes or other tobacco products on all price display signs, sales or delivery slips, bills and statements that advertise or indicate the price of such cigarettes or tobacco products. (c) This section shall in no way affect the method of collection of cigarette or tobacco taxes as now provided by existing law. Acts 1947, ch. 168, § 2; mod. C. Supp. 1950, § 1233.2 (Williams, § 1213.4a); T.C.A. (orig. ed.), § 67-3103.