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Tennessee Alcohol Wholesaler Gallonage Tax Surety Bond

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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. Wholesalers that import alcoholic beverages into Tennessee or acquire from a Tennessee alcohol manufacturer are required to pay a tax on each gallon or portion of gallon sold or distributed (exception of wine for religious purpose).

Surety Bond Requirements:

  1. Obtain a surety bond. Instead of a bond, provide cash or another form of security in the same amount.
  2. Bonds (or other security) will not be less than 110% of the average monthly tax liability based on the prior 12-month period.
  3. The initial surety bond (or other security) will be determined by the Commission, but no less than $75,000 for the first four-month period.
  4. At the end of the fourth month following the initial startup, the Commission will adjust the bond or security amount required for a 12-month period or until the following July 1, whichever comes first.
  5. Taxes are due monthly on the first day of the following month and are delinquent if not paid by the 15th day of the following month.

How Much Will This Bond Cost?

The premium that you pay for a Tennessee Wholesaler Gallonage Tax Surety Bond is dependent on credit and the the bond amount required.

Did You Know?

Effective January 1, 2017 alcoholic beverages with a content of 8% by weight that are sold for consumption on military bases and other US government properties are tax exempt in the form of a tax credit.

Related Links:

Read our blog, Tennessee Alcohol Tax Bonds
Tennessee Guide to Alcoholic Beverage Tax (refer to page 28)

More Surety Bond Questions?

Check out our FAQ page or What’s a Surety Bond? page. Should you need or choose to buy a surety bond, buy from us. SuretyGroup.com has been underwriting surety bonds throughout the U.S. for more than 35 years. When you work with us, you enjoy the unique benefit of dealing with a team of highly experienced surety agents with in-house underwriting authority. This allows you to receive competitive, low rates, quick approvals, and immediate bond delivery. In most cases, your bond will be delivered within 24 hours after you apply for it.


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