Due Dates and Tax Rates
| Brand Registration | |
|---|---|
| Who Pays: | Manufacturer, Importer |
| Tax Fee/Rate: | $250 per brand distilled spirits $0 wine $100 per brand of high alcohol beer |
| Due Date: | Before the alcoholic beverage/wine is brought into the state |
| Brand Renewal | |
|---|---|
| Who Pays: | Manufacturer, Importer |
| Tax Fee/Rate: | $250 per brand for 50+ cases of distilled spirits $100 per brand for less than 50 cases of distilled spirits $250 per brand for 250+ cases of wine $0 per brand for less than 250 cases of wine $100 per brand of high alcohol beer (rates are based on the actual number of cases sold in previous year) |
| Due Date: | Annually on May 31 |
| Alchoholic Beverage and Wine Gallonage Tax | |
|---|---|
| Who Pays: | Wholesaler, Winery, Manufacturer (when kept for own use), Armed Forces Imports Licensee, Common Carriers, Direct Shipper Licensee |
| Tax Fee/Rate: | $1.21 per gallon of wine and high alcohol beer with alcohol content of more than 7% ABW $4.40 per gallon of distilled spirits with alcohol content of more than 7% ABW $1.10 per gallon of alcoholic beverages with alcohol content of 7% or less ABW |
| Due Date: | Common Carriers: Monthly, 30th day of the month Direct Shipper Licensee: Annually All Others: Monthly, 15th day of the month |
| Alcoholic Beverage Enforcement Tax | |
|---|---|
| Who Pays: | Wholesaler |
| Tax Fee/Rate: | $0.15 per case |
| Due Date: | Monthly, 15th day of the month |
Manufacturer Privilege Tax (Repealed)
Previously, a $1,000 privilege tax was imposed on anyone engaged in the manufacturer of alcoholic beverages in Tennessee. However, this tax was eliminated in May 2019, and manufacturers are no longer subject to this tax.