Tennessee DOR Releases Gross Receipts Bottlers Tax Manual for Bottled Soft Drinks

Feb. 26, 2025, 5:30 PM UTC

The Tennessee Department of Revenue (DOR) released the gross receipts bottlers tax manual for bottled soft drinks. The manual provides guidance on who is subject to the tax, what products qualify as taxable bottled soft drinks, exemptions, calculation methods, filing requirements, and credit opportunities against franchise and excise taxes. The manual also includes, among others, a 1.9 percent bottlers gross receipts tax rate and information on claiming refunds on franchise tax. [Tenn. Dep’t of Revenue, Gross Receipts Bottlers Tax Manual, 12/01/24]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.

Learn more about Bloomberg Tax or Log In to keep reading:

Learn About Bloomberg Tax

From research to software to news, find what you need to stay ahead.

Already a subscriber?

Log in to keep reading or access research tools.