Tennessee DOR Issues Alcohol Tax Manual

The Tennessee Department of Revenue March 1 issued an alcohol tax manual for excise tax and sales and use tax purposes. Topics covered include: 1) an overview of alcoholic beverage and beer taxes in Tennessee, the three-tier system for distributing alcoholic beverages, and concerned regulatory agencies; 2) brand registration and termination; 3) alcoholic beverage taxes and the effect of the three-tiered distribution system on the application of these taxes; 4) beer taxes and the effect of the three-tiered distribution system on the application of these taxes; and 5) details on the liquor-by-the-drink tax and the mixing bar tax. [Tenn. Dep’t ...