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SEE NEW POST-WAYFAIR GUIDANCE FOR SALES TAX COLLECTION FROM OUT-OF-STATE DEALERS HERE

Direct Shipper Delivery Reports

Direct Shipper Delivery Reports Must Be Filed by Common Carriers

Every common carrier, other than a rail carrier, who contracts with a direct shipper to deliver wine, beer or other alcoholic beverages into Tennessee must file a monthly report of those shipments with the Department of Revenue.

Common carriers must file the delivery reports on the Tennessee Taxpayer Access Point TNTAP. Every report should contain the following information for each delivery (click here for details of the delivery report record format):

  • Direct shipper name and business address
  • Delivery recipient name and address
  • Weight of the package delivered to the recipient
  • A unique tracking number
  • Date of the delivery

The reports are due by the 25th of each month and should include shipments made during the prior month. If the 25th falls on a weekend or holiday, the reports will be due the following working day.

Common carriers required to file the report may submit a technical question to Efile.questions@tn.gov.