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, wholesaler, and the transportation of beer and other alcoholic beverages.
The Tennessee Code Annotated Section 57-1-102 thru 57-5-407 defines alcoholic beverages and beer tax requirements. Beer Wholesalers that sell beer to retailers or distribute beer that is directly from a brewery or brewery satellite location are required to be bonded.
The following is required for the beer wholesaler bond:
1. Obtain a surety bond. In lieu of a bond, provide cash or another form of security in the same amount.
a. The bond (or other security) requirement will not exceed $10,000. Bond amounts are based on the wholesaler's gross tax payable from the highest month’s sales in the previous twelve-month period.
b. The initial bond (or other security) will be from estimated sales, but no more than $10,000.
c. Upon completion of three years of continuous operation and the previous six month wholesale beer tax payments made to the Commission, the bond requirement may be waived.
2. Taxes are due monthly by the 20th day of the following month. Failure to pay taxes on time will result in a bond requirement as a penalty.
3. Wholesalers must keep accurate delivery records that provide the: date of merchandise delivery, name and address of buyer, date of sale, quantity, size, brand and price of product sold.
The premium that you pay for a Tennessee Beer Wholesaler Bond is dependent on the bond amount required.
Wholesale beer tax in Tennessee is not applicable to any beer and/or ale sold to any military base commissary and/or other armed forces properties of the United States.