This is a gross receipts tax on the sale of mixed drinks and/or setups for mixed drinks or alcoholic beverages whether or not consumed on the premises, and includes any country club, nightclub or private club in the nature of any social, dinner, athletic, or sporting club or organization, and any fraternal society, order, or association making these sales. Sales of mixed drinks by retailers licensed by the Alcoholic Beverage Commission are exempt.

Exempt from this tax are the sales of setups by cafes, cafeterias, and restaurants where such sales are merely incidental to the principal business and where no bar, lounge, or separate facility is maintained for the purpose of serving or selling mixed drinks and/or setups for mixed drinks.

DUE DATE
Monthly - 20th of the month

TAX RATES
15% of gross receipts

TAX PAYMENT
Mail tax payments to:

Tennessee Department of Revenue
Andrew Jackson Building
500 Deaderick St.
Nashville, TN  37242

CONTACT PHONE NUMBERS
Statewide toll-free: (800) 342-1003
Nashville and Out-of-state: (615) 253-0600