Tennessee DOR Issues Notice on Liquor-by-the-Drink Tax on To-Go Alcoholic Beverage Orders

The Tennessee Department of Revenue May 1 issued a notice on the new liquor-by-the-drink (LBD) taxation of to-go orders of alcoholic beverages and beer, for excise tax purposes. From May 14 until July 1, 2023, persons or entities licensed to sell beer and alcoholic beverages for consumption on their premises can offer drive-through, pickup, carryout, and delivery orders of alcoholic beverages and beer for consumption off their premises subject to certain conditions. Effective May 14, the licensees must collect the LBD tax on such to-go orders. The tax is collected on these orders in the same manner it is collected ...