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SEE NEW POST-WAYFAIR GUIDANCE FOR SALES TAX COLLECTION FROM OUT-OF-STATE DEALERS HERE
Sales tax filings for the tax period ending December 31 will be due on Tuesday, January 21, following the Martin Luther King, Jr. holiday.

Beer Taxes

Overview

Tennessee imposes two separate taxes on beer with an alcohol content of 8% by weight or less.

Beer Barrelage Tax

Tennessee imposes a beer barrelage tax on the privilege of storing, selling, distributing, or manufacturing beer. If beer is distributed through a Tennessee wholesaler, the wholesaler is responsible for paying the barrelage tax. However, a beer manufacturer is responsible for the barrelage tax when: 1) it operates as a retailer and sells its beer to other retailers within the same county, or 2) when it operates as a retailer or holds a license as a restaurant, limited service restaurant, or hotel.

Wholesale Beer Tax

Tennessee also imposes a wholesale tax on each case of beer sold at wholesale in the state. Wholesalers are generally responsible for paying this tax. However, a beer manufacturer that self-distributes in its own county is responsible for the wholesale beer tax.

Manufacturer and Wholesaler Registration

Beer manufacturers/importers and wholesalers must register with the Department on an annual basis and pay a registration fee.

Three-Tier System

Tennessee has a three-tier system for distributing beer. Generally, a licensed retailer may only purchase beer from a licensed wholesaler, a licensed wholesaler may only purchase beer from a licensed manufacturer/importer, and neither a licensed manufacturer/importer nor a licensed wholesaler may sell beer directly to a consumer. However, there are limited exceptions.