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SEE NEW POST-WAYFAIR GUIDANCE FOR SALES TAX COLLECTION FROM OUT-OF-STATE DEALERS HERE
New professional privilege tax exemptions are effective June 1, 2020. Click here for more information.

Due Dates and Tax Rates

Tax/Fee Who Pays? Tax Fee/Rate Due Date
Brand Registration Manufacturer/importer - $250/brand distilled spirits
- $0 wine
- $100/brand high alcohol beer
Before alcoholic beverage/wine is brought into the state
Brand Renewal Manufacturer/importer - $250/brand for 50+ cases distilled spirits
- $100/brand for less than 50 cases distilled spirits
- $250/brand for 250+ cases wine
- $0 for less than 250 cases wine
- $100/brand high alcohol beer (rates are based on the actual number of cases sold in previous year)
Annually, May 31
Manufacturer Privilege Tax Manufacturer $1,000 Repealed
Alcoholic Beverage and Wine Tax - Wholesaler/Direct Shipper Licensee
- Winery
- Manufacturer (then kept for own use)
- Armed Forces Imports Licensee
- $1.21/gallon wine and high alcohol beer with alcohol content of more than 7%
- $4.40/gallon distilled spirits with alcohol content of more than 7 %
- $1.10/gallon alcoholic beverages with alcohol content of 7% or less
Monthly, 15th of the month
Alcoholic Beverage Wholesale Tax Wholesaler $0.15/case Monthly, 15th of the month
Common Carrier Airlines, trains, boats  - $1.21/gallon wine and high alcohol beer with alcohol content of more than 7%
 - $4.40/gallon distilled spirits with alcohol content or more than 7%
 - $1.10/gallon alcohol beverages with alcohol content of 7% or less
Monthly, 30th of the month

It is important to note that, generally, in Tennessee a licensed retailer may only purchase alcoholic beverages from a licensed wholesaler, a licensed wholesaler may only purchase alcoholic beverages from a licensed manufacturer/importer, and neither a licensed manufacturer/importer nor a licensed wholesaler may sell alcoholic beverages directly to a consumer (there are limited exceptions).