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2021 Tennessee Code
Title 57 - Intoxicating Liquors
Chapter 3 - Local Option—traffic in Intoxicating Liquors
Part 3 - Taxes
§ 57-3-302. Tax Upon Distribution or Sale — Exemptions
Universal Citation: TN Code § 57-3-302 (2021)
- There is levied upon the sale or distribution by sale or gift a tax of one dollar and twenty-one cents ($1.21) on each gallon of wine, and a like or proportional rate per gallon on wine sold or distributed in any other container of more or less than one gallon (1 gal.); provided, however, that this chapter shall not apply to the sale, gift or distribution of any wine manufactured, sold, given away or distributed and used solely for sacramental purposes.
- There is levied upon the sale or distribution by sale or gift a tax of four dollars and forty cents ($4.40) on each gallon of spirits, and a like or proportional rate per gallon on spirits sold or distributed in any container of more or less than one gallon (1 gal.).
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