The State of Tennessee Alcoholic Beverage Commission is responsible for licensing and has regulatory authority pertaining to alcoholic beverages. The commission has oversight of alcohol manufacturers, distillers, warehousemen, dealers, sales, mixing, taxes and the transportation of beer and other beverages. The Tennessee Code Annotated Section 57-1-102 thru 57-5-407 defines alcoholic beverages and beer tax requirements. Businesses that sell alcoholic beverages, beer and wine to drink (liquor by the drink) are required to pay taxes on the alcohol sold. This includes business such as hotels and motels, restaurants, community theaters, museums, theaters, etc.
The premium that you pay for a Tennessee Alcoholic Beverages for Consumption on the Premises Surety Bond is dependent on credit and the bond amount required.
Effective January 1, 2017 all brands of beer in Tennessee with an alcohol content of 8% by weight or more is considered a high alcoholic content beer.
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