Tenn. Code Ann. § 57-5-301 — TN Code / Title 57 / Chapter 5 / Section 57-5-301
Sales to minors or intoxicated persons prohibited - Employment of certain offenders prohibited - Hours of sale and consumption - Loitering by minors - Possession by minors unlawful - Signs on vendors' premises
Status: in_force

(a) (1) A permit holder engaging in the business regulated hereunder or any employee thereof shall not make or permit to be made any sales to minors or persons visibly intoxicated. Prior to making a sale of beer for off-premise consumption, the adult consumer must present to the permit holder, or any employee of the permit holder, a valid, government-issued document, such as a driver license, or other form of identification deemed acceptable to the permit holder, that includes the photograph and birth date of the adult consumer attempting to make a beer purchase. Persons exempt under state law from the requirement of having a photo identification shall present identification that is acceptable to the permit holder. The permit holder or employee shall make a determination from the information presented whether the purchaser is an adult. In addition to the prohibition of making a sale to a minor, no sale of beer for off-premises consumption shall be made to a person who does not present such a document or other form of identification to the permit holder or any employee of the permit holder; however, it is an exception to any criminal punishment or adverse administrative action, including license suspension or revocation, as provided for in a violation of this section if the sale was made to a person who is or reasonably appears to be over fifty (50) years of age and who failed to present an acceptable form of identification. Responsible vendors shall post signs on the vendor's premises informing customers of the vendor's policy against selling beer to underage persons. The signs shall be not less than eight and one-half inches by eleven inches (8½" x 11"), and contain the following language: STATE LAW REQUIRES IDENTIFICATION FOR THE SALE OF BEER. (2) Neither the person engaging in such business nor persons employed by that person shall be a person who has been convicted of any violation of the laws against possession, sale, manufacture, and transportation of intoxicating liquor or any crime involving moral turpitude within the last ten (10) years. (3) As used in this section, "other form of identification" includes a secure identity verification system that uses an electronic scan of a unique physical characteristic identifiable to the individual that is used by a permittee for the purpose of aiding the employee in determining whether or not the person is at least twenty-one (21) years of age when such person desires to purchase beer procured from a permittee if the system demonstrates that: (A) The adult consumer is at least twenty-one (21) years of age; and (B) The adult consumer had previously registered with a secure identity verification system provider a valid, government-issued document that includes the photograph and birth date of the adult consumer attempting to make a beer purchase. (4) A violation of subdivision (a)(1) is a Class A misdemeanor. (b) (1) No alcoholic beverage within the scope hereof shall be sold between twelve o'clock midnight (12:00) and six o'clock a.m. (6:00 a.m.). No such beverage shall be sold between twelve o'clock midnight (12:00) on Saturday and eleven fifty-nine o'clock p.m. (11:59 p.m.) on Sunday. No such beverage shall be consumed, or opened for consumption, on or about any premises licensed hereunder, in either bottle, glass, or other container, after twelve fifteen o'clock a.m. (12:15 a.m.). Any county by resolution of the governing body may extend the hours for the sale of beer; provided, however, that the hours for the sale of beer in "clubs" as defined in § 57-4-102 , shall conform to those hours for the sale of liquor by the drink as provided in chapter 4 of this title. (2) A violation of subdivision (b)(1) is a Class C misdemeanor. (3) This subsection (b) shall not affect the power of governing bodies of municipal corporations or of Class B counties by ordinance to fix the hours when such beverages may be sold within the incorporated limits of such respective municipalities or within the general services districts of Class B counties outside the limits of any smaller city as defined in § 7-1-101 . Municipal corporations may authorize the sale of such beverages in their respective corporate limits on Sundays or at such hours as may be prescribed by ordinance. Class B counties may authorize the sale of such beverages on Sundays in their respective general services districts outside their urban services districts and outside the limits of any smaller city or cities or in their respective urban services districts or in both or at such hours as may be prescribed by ordinance. (4) The governing body of any county that has adopted liquor by the drink, as provided for in chapter 4 of this title, may fix the hours for the sale of beer within the county (that part of the county outside of incorporated municipalities). This subdivision (b)(4) shall not affect business establishments selling liquor by the drink and malt beverages as authorized by chapter 4 of this title. (5) (A) In any county in which an incorporated municipality has authorized the sale of liquor by the drink, as provided for in chapter 4 of this title, the hours for the sale of beer as defined in § 57-6-102 , in that part of the county outside of incorporated municipalities and in all of its municipalities which have authorized the sale of liquor by the drink, shall be the same as the hours authorized by the rules and regulations promulgated by the alcoholic beverage commission for establishments selling liquor by the drink; provided, however, that the county legislative body of any such county and the governing body of each municipality within the county which has authorized the sale of liquor by the drink shall have the authority to extend the hours for the sale of beer as defined in § 57-6-102 , within the territorial jurisdiction of each governing body. This subdivision (b)(5)(A) shall not apply to counties and municipalities that have legalized the sale of liquor by the drink by a county-wide referendum. (B) In any jurisdiction that has elected Tennessee River resort district status pursuant to § 67-6-103(a)(3)(F) and is considered a Tennessee River resort district for purposes of chapter 4, part 1 of this title, the hours for the sale of beer within the boundaries of any such resort district shall not be less than the hours authorized for establishments selling liquor or wine for on-premises consumption. (c) It is unlawful for the management of any place where any beverage licensed hereunder is sold to allow any minor to loiter about such place of business, and the burden of ascertaining the age of minor customers shall be upon the owner or operator of such place of business. (d) (1) (A) It is unlawful and punishable as provided in § 57-5-303 , for any minor to purchase or attempt to purchase any such beverage. (B) (i) In addition to any criminal penalty established in this section, a court in which a person younger than twenty-one (21) years of age but eighteen (18) years of age or older is convicted of the purchase or attempt to purchase or possession of beer in violation of this section shall prepare and send to the department of safety, driver control division, within five (5) working days of the conviction an order of denial of driving privileges for the offender. (ii) The court and the department of safety shall follow the same procedures and utilize the same sanctions and costs for an offender younger than twenty-one (21) years of age but eighteen (18) years of age or older as provided in title 55, chapter 10, part 7, for offenders younger than eighteen (18) years of age but thirteen (13) years of age or older. (2) Any person who purchases any such beverage for or on behalf of a person under twenty-one (21) years of age commits a Class A misdemeanor and, in addition to the punishment authorized by § 40-35-111 , shall be punished pursuant to § 39-15-404 . (3) Any person under twenty-one (21) years of age who knowingly makes a false statement or exhibits false identification to the effect that the person is twenty-one (21) years of age or older to any person engaged in the sale of alcoholic beverages licensed hereunder for the purpose of purchasing or obtaining the same is guilty of a misdemeanor. In addition to any criminal penalty established by this subdivision (d)(3), a court in which a person younger than twenty-one (21) years of age but eighteen (18) years of age or older is convicted under this subdivision (d)(3) of a second or subsequent offense shall prepare and send to the department of safety, driver control division, within five (5) working days of the conviction, an order of denial of driving privileges for the offender for a period not to exceed one (1) year. The offender may apply to the court for a restricted driver license. The judge shall order the issuance of a restricted motor vehicle operator's license, in accordance with § 55-50-502 . The court and the department shall follow the same procedures and utilize the same costs for a person younger than twenty-one (21) years of age but eighteen (18) years of age or older as provided in title 55, chapter 10, part 7, for offenders younger than eighteen (18) years of age but thirteen (13) years of age or older. (A) If the person violating this subdivision (d)(3) is less than eighteen (18) years of age, the person shall be punished by a fine of not less than fifty ($50.00) nor more than two hundred fifty dollars ($250) and not less than twenty (20) hours of community service work, which fine or penalty shall not be suspended or waived. The fine imposed by this subdivision (d)(3)(A) shall apply regardless of whether the violator cooperates with law enforcement officers by telling them the place the alcohol was purchased or obtained or from whom it was purchased or obtained. (B) If the person violating this subdivision (d)(3) is eighteen (18) years of age or older but less than twenty-one (21) years of age, the person shall be punished by a fine of not less than fifty dollars ($50.00) nor more than five hundred dollars ($500) or by imprisonment in the local jail or workhouse for not less than five (5) days nor more than thirty (30) days. The penalties imposed by this subdivision (d)(3)(B) shall apply regardless of whether the violator cooperates with law enforcement officers by telling them the place the alcohol was purchased or obtained or from whom it was purchased or obtained. (e) (1) It is unlawful for any person under twenty-one (21) years of age to have in the person's possession beer for any purpose, and it is unlawful for any such minor to transport beer for any purpose except the same be in the course of employment. (2) A violation of subdivision (e)(1) is a Class A misdemeanor. (3) Any person under twenty-one (21) years of age found to have violated subdivision (e)(1) shall, regardless of the final disposition of such violation, have the right to have the records, as defined in § 40-32-101 , of such violation destroyed after the passage of six (6) months from the date of the violation. Such destruction shall occur upon motion of the person to the court which heard the violation and shall be without cost to such person. (f) Vendors shall post signs on the vendor's premises informing customers of the vendor's policy against selling beer to underage persons. The signs shall be not less than eight and one-half inches by five and one-half inches (8½" x 5½"), and shall contain the following language: IF YOU AREN'T 21 AND ARE IN POSSESSION OF BEER, YOU COULD LOSE YOUR DRIVER LICENSE. Amended by 2024 Tenn. Acts, ch. 850,s 2, eff. 1/1/2025. Acts 1933, ch. 69, § 9a; 1935, ch. 170, § 3; 1943, ch. 53, §§ 2, 5; C. Supp. 1950, § 1191.10; Acts 1961, ch. 170, § 1; 1963, ch. 222, § 1; 1965, ch. 321, § 5; 1970, ch. 353, § 1; 1972, ch. 555, § 1; 1978, ch. 537, § 1; impl. am. Acts 1978, ch. 934, §§ 7, 36; impl. am. Acts 1979, ch. 413, §§ 3, 4; T.C.A. (orig. ed.), § 57-221; Acts 1982, ch. 877, § 4; 1984, ch. 1006, §§ 4, 10, 18; 1985, ch. 321, §§ 2, 3; 1985, ch. 375, § 5; 1986, ch. 758, § 1; 1986, ch. 788, § 3; 1989, ch. 591, §§ 111, 113; 1991, ch. 473, § 4; 1996, ch. 641, § 5; 1997 , ch. 423, §§ 1-3; 1998, ch. 780, § 1; 2006, ch. 864, § 12; 2006, ch. 900, § 2; 2006, ch. 986, §§ 3, 4, 6; 2008 , ch. 877, §§ 1, 3; 2009 , ch. 208, § 2; 2011 , ch. 27, §§ 2, 3.
(a) (1) A permit holder engaging in the business regulated hereunder or any employee thereof shall not make or permit to be made any sales to minors or persons visibly intoxicated. Prior to making a sale of beer for off-premise consumption, the adult consumer must present to the permit holder, or any employee of the permit holder, a valid, government-issued document, such as a driver license, or other form of identification deemed acceptable to the permit holder, that includes the photograph and birth date of the adult consumer attempting to make a beer purchase. Persons exempt under state law from the requirement of having a photo identification shall present identification that is acceptable to the permit holder. The permit holder or employee shall make a determination from the information presented whether the purchaser is an adult. In addition to the prohibition of making a sale to a minor, no sale of beer for off-premises consumption shall be made to a person who does not present such a document or other form of identification to the permit holder or any employee of the permit holder; however, it is an exception to any criminal punishment or adverse administrative action, including license suspension or revocation, as provided for in a violation of this section if the sale was made to a person who is or reasonably appears to be over fifty (50) years of age and who failed to present an acceptable form of identification. Responsible vendors shall post signs on the vendor's premises informing customers of the vendor's policy against selling beer to underage persons. The signs shall be not less than eight and one-half inches by eleven inches (8½" x 11"), and contain the following language: STATE LAW REQUIRES IDENTIFICATION FOR THE SALE OF BEER. (2) Neither the person engaging in such business nor persons employed by that person shall be a person who has been convicted of any violation of the laws against possession, sale, manufacture, and transportation of intoxicating liquor or any crime involving moral turpitude within the last ten (10) years. (3) As used in this section, "other form of identification" includes a secure identity verification system that uses an electronic scan of a unique physical characteristic identifiable to the individual that is used by a permittee for the purpose of aiding the employee in determining whether or not the person is at least twenty-one (21) years of age when such person desires to purchase beer procured from a permittee if the system demonstrates that: (A) The adult consumer is at least twenty-one (21) years of age; and (B) The adult consumer had previously registered with a secure identity verification system provider a valid, government-issued document that includes the photograph and birth date of the adult consumer attempting to make a beer purchase. (4) A violation of subdivision (a)(1) is a Class A misdemeanor.
(1) A permit holder engaging in the business regulated hereunder or any employee thereof shall not make or permit to be made any sales to minors or persons visibly intoxicated. Prior to making a sale of beer for off-premise consumption, the adult consumer must present to the permit holder, or any employee of the permit holder, a valid, government-issued document, such as a driver license, or other form of identification deemed acceptable to the permit holder, that includes the photograph and birth date of the adult consumer attempting to make a beer purchase. Persons exempt under state law from the requirement of having a photo identification shall present identification that is acceptable to the permit holder. The permit holder or employee shall make a determination from the information presented whether the purchaser is an adult. In addition to the prohibition of making a sale to a minor, no sale of beer for off-premises consumption shall be made to a person who does not present such a document or other form of identification to the permit holder or any employee of the permit holder; however, it is an exception to any criminal punishment or adverse administrative action, including license suspension or revocation, as provided for in a violation of this section if the sale was made to a person who is or reasonably appears to be over fifty (50) years of age and who failed to present an acceptable form of identification. Responsible vendors shall post signs on the vendor's premises informing customers of the vendor's policy against selling beer to underage persons. The signs shall be not less than eight and one-half inches by eleven inches (8½" x 11"), and contain the following language: STATE LAW REQUIRES IDENTIFICATION FOR THE SALE OF BEER.
STATE LAW REQUIRES IDENTIFICATION FOR THE SALE OF BEER.
(2) Neither the person engaging in such business nor persons employed by that person shall be a person who has been convicted of any violation of the laws against possession, sale, manufacture, and transportation of intoxicating liquor or any crime involving moral turpitude within the last ten (10) years.
(3) As used in this section, "other form of identification" includes a secure identity verification system that uses an electronic scan of a unique physical characteristic identifiable to the individual that is used by a permittee for the purpose of aiding the employee in determining whether or not the person is at least twenty-one (21) years of age when such person desires to purchase beer procured from a permittee if the system demonstrates that: (A) The adult consumer is at least twenty-one (21) years of age; and (B) The adult consumer had previously registered with a secure identity verification system provider a valid, government-issued document that includes the photograph and birth date of the adult consumer attempting to make a beer purchase.
(A) The adult consumer is at least twenty-one (21) years of age; and
(B) The adult consumer had previously registered with a secure identity verification system provider a valid, government-issued document that includes the photograph and birth date of the adult consumer attempting to make a beer purchase.
(4) A violation of subdivision (a)(1) is a Class A misdemeanor.
(b) (1) No alcoholic beverage within the scope hereof shall be sold between twelve o'clock midnight (12:00) and six o'clock a.m. (6:00 a.m.). No such beverage shall be sold between twelve o'clock midnight (12:00) on Saturday and eleven fifty-nine o'clock p.m. (11:59 p.m.) on Sunday. No such beverage shall be consumed, or opened for consumption, on or about any premises licensed hereunder, in either bottle, glass, or other container, after twelve fifteen o'clock a.m. (12:15 a.m.). Any county by resolution of the governing body may extend the hours for the sale of beer; provided, however, that the hours for the sale of beer in "clubs" as defined in § 57-4-102 , shall conform to those hours for the sale of liquor by the drink as provided in chapter 4 of this title. (2) A violation of subdivision (b)(1) is a Class C misdemeanor. (3) This subsection (b) shall not affect the power of governing bodies of municipal corporations or of Class B counties by ordinance to fix the hours when such beverages may be sold within the incorporated limits of such respective municipalities or within the general services districts of Class B counties outside the limits of any smaller city as defined in § 7-1-101 . Municipal corporations may authorize the sale of such beverages in their respective corporate limits on Sundays or at such hours as may be prescribed by ordinance. Class B counties may authorize the sale of such beverages on Sundays in their respective general services districts outside their urban services districts and outside the limits of any smaller city or cities or in their respective urban services districts or in both or at such hours as may be prescribed by ordinance. (4) The governing body of any county that has adopted liquor by the drink, as provided for in chapter 4 of this title, may fix the hours for the sale of beer within the county (that part of the county outside of incorporated municipalities). This subdivision (b)(4) shall not affect business establishments selling liquor by the drink and malt beverages as authorized by chapter 4 of this title. (5) (A) In any county in which an incorporated municipality has authorized the sale of liquor by the drink, as provided for in chapter 4 of this title, the hours for the sale of beer as defined in § 57-6-102 , in that part of the county outside of incorporated municipalities and in all of its municipalities which have authorized the sale of liquor by the drink, shall be the same as the hours authorized by the rules and regulations promulgated by the alcoholic beverage commission for establishments selling liquor by the drink; provided, however, that the county legislative body of any such county and the governing body of each municipality within the county which has authorized the sale of liquor by the drink shall have the authority to extend the hours for the sale of beer as defined in § 57-6-102 , within the territorial jurisdiction of each governing body. This subdivision (b)(5)(A) shall not apply to counties and municipalities that have legalized the sale of liquor by the drink by a county-wide referendum. (B) In any jurisdiction that has elected Tennessee River resort district status pursuant to § 67-6-103(a)(3)(F) and is considered a Tennessee River resort district for purposes of chapter 4, part 1 of this title, the hours for the sale of beer within the boundaries of any such resort district shall not be less than the hours authorized for establishments selling liquor or wine for on-premises consumption.
(1) No alcoholic beverage within the scope hereof shall be sold between twelve o'clock midnight (12:00) and six o'clock a.m. (6:00 a.m.). No such beverage shall be sold between twelve o'clock midnight (12:00) on Saturday and eleven fifty-nine o'clock p.m. (11:59 p.m.) on Sunday. No such beverage shall be consumed, or opened for consumption, on or about any premises licensed hereunder, in either bottle, glass, or other container, after twelve fifteen o'clock a.m. (12:15 a.m.). Any county by resolution of the governing body may extend the hours for the sale of beer; provided, however, that the hours for the sale of beer in "clubs" as defined in § 57-4-102 , shall conform to those hours for the sale of liquor by the drink as provided in chapter 4 of this title.
(2) A violation of subdivision (b)(1) is a Class C misdemeanor.
(3) This subsection (b) shall not affect the power of governing bodies of municipal corporations or of Class B counties by ordinance to fix the hours when such beverages may be sold within the incorporated limits of such respective municipalities or within the general services districts of Class B counties outside the limits of any smaller city as defined in § 7-1-101 . Municipal corporations may authorize the sale of such beverages in their respective corporate limits on Sundays or at such hours as may be prescribed by ordinance. Class B counties may authorize the sale of such beverages on Sundays in their respective general services districts outside their urban services districts and outside the limits of any smaller city or cities or in their respective urban services districts or in both or at such hours as may be prescribed by ordinance.
(4) The governing body of any county that has adopted liquor by the drink, as provided for in chapter 4 of this title, may fix the hours for the sale of beer within the county (that part of the county outside of incorporated municipalities). This subdivision (b)(4) shall not affect business establishments selling liquor by the drink and malt beverages as authorized by chapter 4 of this title.
(5) (A) In any county in which an incorporated municipality has authorized the sale of liquor by the drink, as provided for in chapter 4 of this title, the hours for the sale of beer as defined in § 57-6-102 , in that part of the county outside of incorporated municipalities and in all of its municipalities which have authorized the sale of liquor by the drink, shall be the same as the hours authorized by the rules and regulations promulgated by the alcoholic beverage commission for establishments selling liquor by the drink; provided, however, that the county legislative body of any such county and the governing body of each municipality within the county which has authorized the sale of liquor by the drink shall have the authority to extend the hours for the sale of beer as defined in § 57-6-102 , within the territorial jurisdiction of each governing body. This subdivision (b)(5)(A) shall not apply to counties and municipalities that have legalized the sale of liquor by the drink by a county-wide referendum. (B) In any jurisdiction that has elected Tennessee River resort district status pursuant to § 67-6-103(a)(3)(F) and is considered a Tennessee River resort district for purposes of chapter 4, part 1 of this title, the hours for the sale of beer within the boundaries of any such resort district shall not be less than the hours authorized for establishments selling liquor or wine for on-premises consumption.
(A) In any county in which an incorporated municipality has authorized the sale of liquor by the drink, as provided for in chapter 4 of this title, the hours for the sale of beer as defined in § 57-6-102 , in that part of the county outside of incorporated municipalities and in all of its municipalities which have authorized the sale of liquor by the drink, shall be the same as the hours authorized by the rules and regulations promulgated by the alcoholic beverage commission for establishments selling liquor by the drink; provided, however, that the county legislative body of any such county and the governing body of each municipality within the county which has authorized the sale of liquor by the drink shall have the authority to extend the hours for the sale of beer as defined in § 57-6-102 , within the territorial jurisdiction of each governing body. This subdivision (b)(5)(A) shall not apply to counties and municipalities that have legalized the sale of liquor by the drink by a county-wide referendum.
(B) In any jurisdiction that has elected Tennessee River resort district status pursuant to § 67-6-103(a)(3)(F) and is considered a Tennessee River resort district for purposes of chapter 4, part 1 of this title, the hours for the sale of beer within the boundaries of any such resort district shall not be less than the hours authorized for establishments selling liquor or wine for on-premises consumption.
(c) It is unlawful for the management of any place where any beverage licensed hereunder is sold to allow any minor to loiter about such place of business, and the burden of ascertaining the age of minor customers shall be upon the owner or operator of such place of business.
(d) (1) (A) It is unlawful and punishable as provided in § 57-5-303 , for any minor to purchase or attempt to purchase any such beverage. (B) (i) In addition to any criminal penalty established in this section, a court in which a person younger than twenty-one (21) years of age but eighteen (18) years of age or older is convicted of the purchase or attempt to purchase or possession of beer in violation of this section shall prepare and send to the department of safety, driver control division, within five (5) working days of the conviction an order of denial of driving privileges for the offender. (ii) The court and the department of safety shall follow the same procedures and utilize the same sanctions and costs for an offender younger than twenty-one (21) years of age but eighteen (18) years of age or older as provided in title 55, chapter 10, part 7, for offenders younger than eighteen (18) years of age but thirteen (13) years of age or older. (2) Any person who purchases any such beverage for or on behalf of a person under twenty-one (21) years of age commits a Class A misdemeanor and, in addition to the punishment authorized by § 40-35-111 , shall be punished pursuant to § 39-15-404 . (3) Any person under twenty-one (21) years of age who knowingly makes a false statement or exhibits false identification to the effect that the person is twenty-one (21) years of age or older to any person engaged in the sale of alcoholic beverages licensed hereunder for the purpose of purchasing or obtaining the same is guilty of a misdemeanor. In addition to any criminal penalty established by this subdivision (d)(3), a court in which a person younger than twenty-one (21) years of age but eighteen (18) years of age or older is convicted under this subdivision (d)(3) of a second or subsequent offense shall prepare and send to the department of safety, driver control division, within five (5) working days of the conviction, an order of denial of driving privileges for the offender for a period not to exceed one (1) year. The offender may apply to the court for a restricted driver license. The judge shall order the issuance of a restricted motor vehicle operator's license, in accordance with § 55-50-502 . The court and the department shall follow the same procedures and utilize the same costs for a person younger than twenty-one (21) years of age but eighteen (18) years of age or older as provided in title 55, chapter 10, part 7, for offenders younger than eighteen (18) years of age but thirteen (13) years of age or older. (A) If the person violating this subdivision (d)(3) is less than eighteen (18) years of age, the person shall be punished by a fine of not less than fifty ($50.00) nor more than two hundred fifty dollars ($250) and not less than twenty (20) hours of community service work, which fine or penalty shall not be suspended or waived. The fine imposed by this subdivision (d)(3)(A) shall apply regardless of whether the violator cooperates with law enforcement officers by telling them the place the alcohol was purchased or obtained or from whom it was purchased or obtained. (B) If the person violating this subdivision (d)(3) is eighteen (18) years of age or older but less than twenty-one (21) years of age, the person shall be punished by a fine of not less than fifty dollars ($50.00) nor more than five hundred dollars ($500) or by imprisonment in the local jail or workhouse for not less than five (5) days nor more than thirty (30) days. The penalties imposed by this subdivision (d)(3)(B) shall apply regardless of whether the violator cooperates with law enforcement officers by telling them the place the alcohol was purchased or obtained or from whom it was purchased or obtained.
(1) (A) It is unlawful and punishable as provided in § 57-5-303 , for any minor to purchase or attempt to purchase any such beverage. (B) (i) In addition to any criminal penalty established in this section, a court in which a person younger than twenty-one (21) years of age but eighteen (18) years of age or older is convicted of the purchase or attempt to purchase or possession of beer in violation of this section shall prepare and send to the department of safety, driver control division, within five (5) working days of the conviction an order of denial of driving privileges for the offender. (ii) The court and the department of safety shall follow the same procedures and utilize the same sanctions and costs for an offender younger than twenty-one (21) years of age but eighteen (18) years of age or older as provided in title 55, chapter 10, part 7, for offenders younger than eighteen (18) years of age but thirteen (13) years of age or older.
(A) It is unlawful and punishable as provided in § 57-5-303 , for any minor to purchase or attempt to purchase any such beverage.
(B) (i) In addition to any criminal penalty established in this section, a court in which a person younger than twenty-one (21) years of age but eighteen (18) years of age or older is convicted of the purchase or attempt to purchase or possession of beer in violation of this section shall prepare and send to the department of safety, driver control division, within five (5) working days of the conviction an order of denial of driving privileges for the offender. (ii) The court and the department of safety shall follow the same procedures and utilize the same sanctions and costs for an offender younger than twenty-one (21) years of age but eighteen (18) years of age or older as provided in title 55, chapter 10, part 7, for offenders younger than eighteen (18) years of age but thirteen (13) years of age or older.
(i) In addition to any criminal penalty established in this section, a court in which a person younger than twenty-one (21) years of age but eighteen (18) years of age or older is convicted of the purchase or attempt to purchase or possession of beer in violation of this section shall prepare and send to the department of safety, driver control division, within five (5) working days of the conviction an order of denial of driving privileges for the offender.
(ii) The court and the department of safety shall follow the same procedures and utilize the same sanctions and costs for an offender younger than twenty-one (21) years of age but eighteen (18) years of age or older as provided in title 55, chapter 10, part 7, for offenders younger than eighteen (18) years of age but thirteen (13) years of age or older.
(2) Any person who purchases any such beverage for or on behalf of a person under twenty-one (21) years of age commits a Class A misdemeanor and, in addition to the punishment authorized by § 40-35-111 , shall be punished pursuant to § 39-15-404 .
(3) Any person under twenty-one (21) years of age who knowingly makes a false statement or exhibits false identification to the effect that the person is twenty-one (21) years of age or older to any person engaged in the sale of alcoholic beverages licensed hereunder for the purpose of purchasing or obtaining the same is guilty of a misdemeanor. In addition to any criminal penalty established by this subdivision (d)(3), a court in which a person younger than twenty-one (21) years of age but eighteen (18) years of age or older is convicted under this subdivision (d)(3) of a second or subsequent offense shall prepare and send to the department of safety, driver control division, within five (5) working days of the conviction, an order of denial of driving privileges for the offender for a period not to exceed one (1) year. The offender may apply to the court for a restricted driver license. The judge shall order the issuance of a restricted motor vehicle operator's license, in accordance with § 55-50-502 . The court and the department shall follow the same procedures and utilize the same costs for a person younger than twenty-one (21) years of age but eighteen (18) years of age or older as provided in title 55, chapter 10, part 7, for offenders younger than eighteen (18) years of age but thirteen (13) years of age or older. (A) If the person violating this subdivision (d)(3) is less than eighteen (18) years of age, the person shall be punished by a fine of not less than fifty ($50.00) nor more than two hundred fifty dollars ($250) and not less than twenty (20) hours of community service work, which fine or penalty shall not be suspended or waived. The fine imposed by this subdivision (d)(3)(A) shall apply regardless of whether the violator cooperates with law enforcement officers by telling them the place the alcohol was purchased or obtained or from whom it was purchased or obtained. (B) If the person violating this subdivision (d)(3) is eighteen (18) years of age or older but less than twenty-one (21) years of age, the person shall be punished by a fine of not less than fifty dollars ($50.00) nor more than five hundred dollars ($500) or by imprisonment in the local jail or workhouse for not less than five (5) days nor more than thirty (30) days. The penalties imposed by this subdivision (d)(3)(B) shall apply regardless of whether the violator cooperates with law enforcement officers by telling them the place the alcohol was purchased or obtained or from whom it was purchased or obtained.
(A) If the person violating this subdivision (d)(3) is less than eighteen (18) years of age, the person shall be punished by a fine of not less than fifty ($50.00) nor more than two hundred fifty dollars ($250) and not less than twenty (20) hours of community service work, which fine or penalty shall not be suspended or waived. The fine imposed by this subdivision (d)(3)(A) shall apply regardless of whether the violator cooperates with law enforcement officers by telling them the place the alcohol was purchased or obtained or from whom it was purchased or obtained.
(B) If the person violating this subdivision (d)(3) is eighteen (18) years of age or older but less than twenty-one (21) years of age, the person shall be punished by a fine of not less than fifty dollars ($50.00) nor more than five hundred dollars ($500) or by imprisonment in the local jail or workhouse for not less than five (5) days nor more than thirty (30) days. The penalties imposed by this subdivision (d)(3)(B) shall apply regardless of whether the violator cooperates with law enforcement officers by telling them the place the alcohol was purchased or obtained or from whom it was purchased or obtained.
(e) (1) It is unlawful for any person under twenty-one (21) years of age to have in the person's possession beer for any purpose, and it is unlawful for any such minor to transport beer for any purpose except the same be in the course of employment. (2) A violation of subdivision (e)(1) is a Class A misdemeanor. (3) Any person under twenty-one (21) years of age found to have violated subdivision (e)(1) shall, regardless of the final disposition of such violation, have the right to have the records, as defined in § 40-32-101 , of such violation destroyed after the passage of six (6) months from the date of the violation. Such destruction shall occur upon motion of the person to the court which heard the violation and shall be without cost to such person.
(1) It is unlawful for any person under twenty-one (21) years of age to have in the person's possession beer for any purpose, and it is unlawful for any such minor to transport beer for any purpose except the same be in the course of employment.
(2) A violation of subdivision (e)(1) is a Class A misdemeanor.
(3) Any person under twenty-one (21) years of age found to have violated subdivision (e)(1) shall, regardless of the final disposition of such violation, have the right to have the records, as defined in § 40-32-101 , of such violation destroyed after the passage of six (6) months from the date of the violation. Such destruction shall occur upon motion of the person to the court which heard the violation and shall be without cost to such person.
(f) Vendors shall post signs on the vendor's premises informing customers of the vendor's policy against selling beer to underage persons. The signs shall be not less than eight and one-half inches by five and one-half inches (8½" x 5½"), and shall contain the following language: IF YOU AREN'T 21 AND ARE IN POSSESSION OF BEER, YOU COULD LOSE YOUR DRIVER LICENSE.
Amended by 2024 Tenn. Acts, ch. 850,s 2, eff. 1/1/2025.
Acts 1933, ch. 69, § 9a; 1935, ch. 170, § 3; 1943, ch. 53, §§ 2, 5; C. Supp. 1950, § 1191.10; Acts 1961, ch. 170, § 1; 1963, ch. 222, § 1; 1965, ch. 321, § 5; 1970, ch. 353, § 1; 1972, ch. 555, § 1; 1978, ch. 537, § 1; impl. am. Acts 1978, ch. 934, §§ 7, 36; impl. am. Acts 1979, ch. 413, §§ 3, 4; T.C.A. (orig. ed.), § 57-221; Acts 1982, ch. 877, § 4; 1984, ch. 1006, §§ 4, 10, 18; 1985, ch. 321, §§ 2, 3; 1985, ch. 375, § 5; 1986, ch. 758, § 1; 1986, ch. 788, § 3; 1989, ch. 591, §§ 111, 113; 1991, ch. 473, § 4; 1996, ch. 641, § 5; 1997 , ch. 423, §§ 1-3; 1998, ch. 780, § 1; 2006, ch. 864, § 12; 2006, ch. 900, § 2; 2006, ch. 986, §§ 3, 4, 6; 2008 , ch. 877, §§ 1, 3; 2009 , ch. 208, § 2; 2011 , ch. 27, §§ 2, 3.
Tenn. Code Ann. § 57-4-303 — TN Code / Title 57 / Chapter 4 / Section 57-4-303
Settlement of tax on quitting business
Status: in_force

If any licensee liable for any tax, interest or penalty levied hereunder shall sell the business or stock of goods, or shall quit the business, the licensee shall make a final return and payment within fifteen (15) days after the date of selling or quitting the business. The successor, successors or assigns, if any, shall withhold sufficient of the purchase money to cover the amount of such taxes, interest and penalties due and unpaid until such former owner shall produce a receipt from the commissioner showing that they have been paid, or a certificate stating that no taxes, interest or penalties are due. If the purchaser of a business or stock of goods shall fail to withhold the purchase money, the purchaser shall be personally liable for the payment of the taxes, interest, and penalties accruing and unpaid on account of the operation of the business by any former owner, owners, or assigns. Acts 1967, ch. 211, § 3; T.C.A., § 57-159.
If any licensee liable for any tax, interest or penalty levied hereunder shall sell the business or stock of goods, or shall quit the business, the licensee shall make a final return and payment within fifteen (15) days after the date of selling or quitting the business. The successor, successors or assigns, if any, shall withhold sufficient of the purchase money to cover the amount of such taxes, interest and penalties due and unpaid until such former owner shall produce a receipt from the commissioner showing that they have been paid, or a certificate stating that no taxes, interest or penalties are due. If the purchaser of a business or stock of goods shall fail to withhold the purchase money, the purchaser shall be personally liable for the payment of the taxes, interest, and penalties accruing and unpaid on account of the operation of the business by any former owner, owners, or assigns.
Acts 1967, ch. 211, § 3; T.C.A., § 57-159.
Tenn. Code Ann. § 57-6-102 — TN Code / Title 57 / Chapter 6 / Section 57-6-102
Part definitions
Status: in_force

For the purposes of this part: (1) "Beer" means the beverage defined in § 57-5-101(b) ; (2) "County" means that portion of a county outside the corporate limits of municipalities therein; (3) "Department" means the department of revenue; (4) "Gross tax" means the amount of tax collected by a wholesaler; (5) "Municipality" means any town, city or taxing district incorporated under the laws of this state; (6) "Net tax" means the amount of tax to be paid to a county or municipality after deduction of the percentage due the department and the percentage retained by a wholesaler; (7) "Person" means any individual, partnership, corporation, association, syndicate, or any other combination of individuals; (8) "Quality control standard" means a standard under which a wholesaler determines whether beer is marketable due to product deterioration or due to improper packaging or handling by the manufacturer or wholesaler; (9) "Retailer" means a person who sells beer for consumption and not for resale; (10) "Wholesale" or "wholesale sale" means a sale, gift, or other transfer and delivery of beer by a wholesaler to any person other than another wholesaler, but there shall not be included within the meaning of either term any gratuitous dispensing of beer by a brewery of its own manufacture which is consumed on the premises; and (11) "Wholesaler" means a person or entity that sells beer to retailers, including any manufacturer authorized to sell directly to retailers pursuant to § 57-5-101 . Amended by 2015 Tenn. Acts, ch. 19,s 5, eff. 3/27/2015. Acts 1953, ch. 76, § 2 (Williams, § 1051.19); impl. am. Acts 1959, ch. 9, § 14; Acts 1969, ch. 171, § 1; 1969, ch. 212, § 2; T.C.A. (orig. ed.), § 57-302; Acts 1983, ch. 229, § 8; 1986, ch. 524, § 1; 1988, ch. 466, § 1; 1990, ch. 618, § 13; 2005, ch. 298, § 4.
For the purposes of this part:
(1) "Beer" means the beverage defined in § 57-5-101(b) ;
(2) "County" means that portion of a county outside the corporate limits of municipalities therein;
(3) "Department" means the department of revenue;
(4) "Gross tax" means the amount of tax collected by a wholesaler;
(5) "Municipality" means any town, city or taxing district incorporated under the laws of this state;
(6) "Net tax" means the amount of tax to be paid to a county or municipality after deduction of the percentage due the department and the percentage retained by a wholesaler;
(7) "Person" means any individual, partnership, corporation, association, syndicate, or any other combination of individuals;
(8) "Quality control standard" means a standard under which a wholesaler determines whether beer is marketable due to product deterioration or due to improper packaging or handling by the manufacturer or wholesaler;
(9) "Retailer" means a person who sells beer for consumption and not for resale;
(10) "Wholesale" or "wholesale sale" means a sale, gift, or other transfer and delivery of beer by a wholesaler to any person other than another wholesaler, but there shall not be included within the meaning of either term any gratuitous dispensing of beer by a brewery of its own manufacture which is consumed on the premises; and
(11) "Wholesaler" means a person or entity that sells beer to retailers, including any manufacturer authorized to sell directly to retailers pursuant to § 57-5-101 .
Amended by 2015 Tenn. Acts, ch. 19,s 5, eff. 3/27/2015.
Acts 1953, ch. 76, § 2 (Williams, § 1051.19); impl. am. Acts 1959, ch. 9, § 14; Acts 1969, ch. 171, § 1; 1969, ch. 212, § 2; T.C.A. (orig. ed.), § 57-302; Acts 1983, ch. 229, § 8; 1986, ch. 524, § 1; 1988, ch. 466, § 1; 1990, ch. 618, § 13; 2005, ch. 298, § 4.
Tenn. Code Ann. § 57-5-504 — TN Code / Title 57 / Chapter 5 / Section 57-5-504
Transfer of wholesaler's business
Status: in_force

(a) A wholesaler shall give the supplier written notice of the wholesaler's proposed transfer of the wholesaler's business not less than thirty (30) days prior to the completion of the transfer, except in cases of transfer by inheritance, in which case the transferee shall give the supplier written notice of the transferee's ownership interest within a reasonable time after the transfer is completed. (b) A supplier's consent shall not be required for any transfer of the wholesaler's business to a designated member or for any transfer of less than control of the wholesaler's business; however, a supplier's written consent shall be required for any transfer of the wholesaler's business to a person other than a designated member. (c) Notwithstanding subsection (b), written consent from a supplier shall be required for any transfer of the wholesaler's business to a designated member or other transferee if any of the following conditions apply: (1) The transferee or any owner of the transferee has been convicted of a felony under the United States Code or the laws of any state which would adversely affect the good will or interests of the wholesaler or supplier; (2) The transferee or any owner of the transferee has had a previous alcoholic beverage license revoked or suspended by the regulatory agency of the United States government or any state, whereby service was interrupted for more than ninety (90) days; (3) The transferee or any owner of the transferee is insolvent or has filed any voluntary or involuntary petition under any bankruptcy or receivership laws, or has executed an assignment for the benefit of creditors; or (4) The transferee or any owner of the transferee has had any previous agreement with the supplier involuntarily terminated, cancelled, discontinued or not renewed by the supplier for good cause. (d) If the transferee is a designated member, a supplier shall not interfere with, prevent or unreasonably delay the transfer of the wholesaler's business. An unreasonable delay is one that exceeds thirty (30) days after the intended date of transfer as set forth in the notice required by subsection (a). (e) If the transferee is not a designated member, a supplier may not withhold consent or unreasonably interfere with or delay the transfer if the transferee meets reasonable standards and qualifications which are nondiscriminatory and material. An unreasonable delay is one that exceeds thirty (30) days after the receipt of all material information reasonably requested. The supplier shall have the burden of proving that the proposed transferee does not meet such standards and qualifications. Acts 1990, ch. 618, § 4.
(a) A wholesaler shall give the supplier written notice of the wholesaler's proposed transfer of the wholesaler's business not less than thirty (30) days prior to the completion of the transfer, except in cases of transfer by inheritance, in which case the transferee shall give the supplier written notice of the transferee's ownership interest within a reasonable time after the transfer is completed.
(b) A supplier's consent shall not be required for any transfer of the wholesaler's business to a designated member or for any transfer of less than control of the wholesaler's business; however, a supplier's written consent shall be required for any transfer of the wholesaler's business to a person other than a designated member.
(c) Notwithstanding subsection (b), written consent from a supplier shall be required for any transfer of the wholesaler's business to a designated member or other transferee if any of the following conditions apply: (1) The transferee or any owner of the transferee has been convicted of a felony under the United States Code or the laws of any state which would adversely affect the good will or interests of the wholesaler or supplier; (2) The transferee or any owner of the transferee has had a previous alcoholic beverage license revoked or suspended by the regulatory agency of the United States government or any state, whereby service was interrupted for more than ninety (90) days; (3) The transferee or any owner of the transferee is insolvent or has filed any voluntary or involuntary petition under any bankruptcy or receivership laws, or has executed an assignment for the benefit of creditors; or (4) The transferee or any owner of the transferee has had any previous agreement with the supplier involuntarily terminated, cancelled, discontinued or not renewed by the supplier for good cause.
(1) The transferee or any owner of the transferee has been convicted of a felony under the United States Code or the laws of any state which would adversely affect the good will or interests of the wholesaler or supplier;
(2) The transferee or any owner of the transferee has had a previous alcoholic beverage license revoked or suspended by the regulatory agency of the United States government or any state, whereby service was interrupted for more than ninety (90) days;
(3) The transferee or any owner of the transferee is insolvent or has filed any voluntary or involuntary petition under any bankruptcy or receivership laws, or has executed an assignment for the benefit of creditors; or
(4) The transferee or any owner of the transferee has had any previous agreement with the supplier involuntarily terminated, cancelled, discontinued or not renewed by the supplier for good cause.
(d) If the transferee is a designated member, a supplier shall not interfere with, prevent or unreasonably delay the transfer of the wholesaler's business. An unreasonable delay is one that exceeds thirty (30) days after the intended date of transfer as set forth in the notice required by subsection (a).
(e) If the transferee is not a designated member, a supplier may not withhold consent or unreasonably interfere with or delay the transfer if the transferee meets reasonable standards and qualifications which are nondiscriminatory and material. An unreasonable delay is one that exceeds thirty (30) days after the receipt of all material information reasonably requested. The supplier shall have the burden of proving that the proposed transferee does not meet such standards and qualifications.
Acts 1990, ch. 618, § 4.
Tenn. Code Ann. § 57-1-213 — TN Code / Title 57 / Chapter 1 / Section 57-1-213
Assessment of costs of hearing held in accordance with contested case provisions
Status: in_force

(a) Notwithstanding any other law to the contrary, the alcoholic beverage commission may assess the actual and reasonable costs of any hearing held in accordance with the contested case provisions of the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, part 3, and in which sanctions of any kind are imposed on any person or entity required to be licensed, permitted, registered or otherwise authorized by the commission. These costs may include, but are not limited to, those incurred and assessed for the time of the prosecuting attorneys, investigators, expert witnesses, administrative judges and any other persons involved in the investigation, prosecution and hearing of the action. (b) The commission shall promulgate rules and regulations establishing a schedule of costs that may be assessed pursuant to this section. All such rules and regulations shall be promulgated in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. (c) (1) All costs assessed pursuant to this section shall become final thirty (30) days after the date a final order of assessment is served. (2) If the individual or entity disciplined fails to pay an assessment when it becomes final, the commission may apply to the appropriate court for a judgment and seek execution of the judgment. (3) Jurisdiction for recovery of the costs shall be in the chancery court of Davidson County. Acts 2012, ch. 1063, § 1.
(a) Notwithstanding any other law to the contrary, the alcoholic beverage commission may assess the actual and reasonable costs of any hearing held in accordance with the contested case provisions of the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, part 3, and in which sanctions of any kind are imposed on any person or entity required to be licensed, permitted, registered or otherwise authorized by the commission. These costs may include, but are not limited to, those incurred and assessed for the time of the prosecuting attorneys, investigators, expert witnesses, administrative judges and any other persons involved in the investigation, prosecution and hearing of the action.
(b) The commission shall promulgate rules and regulations establishing a schedule of costs that may be assessed pursuant to this section. All such rules and regulations shall be promulgated in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5.
(c) (1) All costs assessed pursuant to this section shall become final thirty (30) days after the date a final order of assessment is served. (2) If the individual or entity disciplined fails to pay an assessment when it becomes final, the commission may apply to the appropriate court for a judgment and seek execution of the judgment. (3) Jurisdiction for recovery of the costs shall be in the chancery court of Davidson County.
(1) All costs assessed pursuant to this section shall become final thirty (30) days after the date a final order of assessment is served.
(2) If the individual or entity disciplined fails to pay an assessment when it becomes final, the commission may apply to the appropriate court for a judgment and seek execution of the judgment.
(3) Jurisdiction for recovery of the costs shall be in the chancery court of Davidson County.
Acts 2012, ch. 1063, § 1.
Tenn. Code Ann. § 57-3-210 — TN Code / Title 57 / Chapter 3 / Section 57-3-210
Restrictions on license holders - Employees - Penalties
Status: in_force

(a) The license fee for every license issued under this chapter shall be payable by the person making application for such license and to whom it is issued, and no other person shall pay for any license issued under such sections. In addition to all other penalties provided in this chapter, a violation of this section shall authorize and require the revocation of the license, the fee for which was paid by another, and also the revocation of the license, if any, of the person so paying for the license of another. (b) (1) No wholesaler's or retailer's license shall be issued to a person who is a holder of a public office, either appointive or elective, or who is a public employee, either national, state, city or county. It is unlawful for any such person to have any interest in such wholesale or retail business, directly or indirectly, either proprietary or by means of any loan, mortgage, or lien, or to participate in the profits of any such business. (2) The foregoing shall not apply to uncompensated appointees to municipal boards and commissions where the boards or commissions on which such appointees serve have no duty to vote for, overlook, or in any manner superintend the sale of alcoholic beverages. (c) No wholesaler or retailer shall be a person who has been convicted of a felony involving moral turpitude, within ten (10) years prior to the time the person or the concern with which the person is connected shall receive a license; provided, however, that this subsection (c) shall not apply to any person who has been so convicted, but whose rights of citizenship have been restored or judgment of infamy has been removed by a court of competent jurisdiction; and in the case of any such conviction occurring after a license has been issued and received, the license shall immediately be revoked, if such convicted felon be an individual licensee, and if not, the partnership, corporation or association with which the felon is connected shall immediately discharge the felon. (d) None of the licenses or permits provided by this chapter, or which may be issued thereunder, shall under any condition be issued to any person who, within ten (10) years preceding application for such license or permit shall have been convicted of any offense under this title or of any similar law of any other state or of the United States prohibiting or regulating the sale, possession, transportation, storing, manufacturing, or otherwise handling intoxicating liquors or who has, during such period, been engaged in business alone or with others, in violation of any of such laws or rules and regulations promulgated pursuant thereto, as they existed on March 2, 1939, or as they existed or may exist thereafter. (e) No manufacturer, brewer or wholesaler shall have any interest in the business or building containing licensed premises of any other person having a license under this chapter, or in the fixtures of any such person. (f) (1) It is unlawful for any person to have ownership in, or participate, in, either directly or indirectly, the profits of any wholesale or retail business licensed under this chapter, unless the interest in such business and the nature, extent and character thereof shall appear on the application; or if the interest is acquired after the issuance of a license, unless it shall be fully disclosed to the commission and approved by it. Where such interest is owned by such person on or before the application for any license, the burden shall be upon such person to see that this section is fully complied with, whether the person personally signs or prepares the application, or whether the same is prepared by another; or if such interest is acquired after the issuance of the license, the burden of such disclosure of the acquisition of such interest shall be upon both the seller and the purchaser. (2) A violation of this subsection (f) is a Class C misdemeanor. (g) No person shall be employed in the storage, sale or distribution of alcoholic beverages except a citizen of the United States. (h) No manufacturer, wholesaler or retailer, or any employee thereof, engaged in the physical manufacture, storage, sale or distribution of alcoholic beverages shall be a person under eighteen (18) years of age, and it is unlawful for any wholesaler or retailer to employ any person under eighteen (18) years of age for the physical storage, sale, or distribution of alcoholic beverages, or to permit any such person under such age on its place of business to engage in the manufacture, storage, sale or distribution of alcoholic beverages. (i) No manufacturer, wholesaler or retailer shall employ in the manufacture, storage, sale or distribution of alcoholic beverages, any person who, within ten (10) years prior to the date of employment, shall have been convicted of a felony involving moral turpitude, and in case an employee should be so convicted, the employee shall immediately be discharged; provided, however, that this subsection (i) shall not apply to any person who has been so convicted, but whose rights of citizenship have been restored, or judgment of infamy has been removed by a court of competent jurisdiction. (j) This section shall be in addition to any other restriction or condition which may be contained elsewhere in this chapter or chapters 1 and 9 of this title. Acts 1939, ch. 49, §§ 5, 12; 1945, ch. 167, § 7; 1949, ch. 284, § 7; C. Supp. 1950, §§ 6648.15, 6648.16 (Williams, §§ 6648.8, 6648.14, 6648.15); Acts 1963, ch. 257, § 26; 1971, ch. 162, § 2; 1971, ch. 169, § 1; impl. am. Acts 1979, ch. 413, §§ 3, 4; T.C.A. (orig. ed.), § 57-123; Acts 1989, ch. 591, § 113; 2006, ch. 616, § 2.
(a) The license fee for every license issued under this chapter shall be payable by the person making application for such license and to whom it is issued, and no other person shall pay for any license issued under such sections. In addition to all other penalties provided in this chapter, a violation of this section shall authorize and require the revocation of the license, the fee for which was paid by another, and also the revocation of the license, if any, of the person so paying for the license of another.
(b) (1) No wholesaler's or retailer's license shall be issued to a person who is a holder of a public office, either appointive or elective, or who is a public employee, either national, state, city or county. It is unlawful for any such person to have any interest in such wholesale or retail business, directly or indirectly, either proprietary or by means of any loan, mortgage, or lien, or to participate in the profits of any such business. (2) The foregoing shall not apply to uncompensated appointees to municipal boards and commissions where the boards or commissions on which such appointees serve have no duty to vote for, overlook, or in any manner superintend the sale of alcoholic beverages.
(1) No wholesaler's or retailer's license shall be issued to a person who is a holder of a public office, either appointive or elective, or who is a public employee, either national, state, city or county. It is unlawful for any such person to have any interest in such wholesale or retail business, directly or indirectly, either proprietary or by means of any loan, mortgage, or lien, or to participate in the profits of any such business.
(2) The foregoing shall not apply to uncompensated appointees to municipal boards and commissions where the boards or commissions on which such appointees serve have no duty to vote for, overlook, or in any manner superintend the sale of alcoholic beverages.
(c) No wholesaler or retailer shall be a person who has been convicted of a felony involving moral turpitude, within ten (10) years prior to the time the person or the concern with which the person is connected shall receive a license; provided, however, that this subsection (c) shall not apply to any person who has been so convicted, but whose rights of citizenship have been restored or judgment of infamy has been removed by a court of competent jurisdiction; and in the case of any such conviction occurring after a license has been issued and received, the license shall immediately be revoked, if such convicted felon be an individual licensee, and if not, the partnership, corporation or association with which the felon is connected shall immediately discharge the felon.
(d) None of the licenses or permits provided by this chapter, or which may be issued thereunder, shall under any condition be issued to any person who, within ten (10) years preceding application for such license or permit shall have been convicted of any offense under this title or of any similar law of any other state or of the United States prohibiting or regulating the sale, possession, transportation, storing, manufacturing, or otherwise handling intoxicating liquors or who has, during such period, been engaged in business alone or with others, in violation of any of such laws or rules and regulations promulgated pursuant thereto, as they existed on March 2, 1939, or as they existed or may exist thereafter.
(e) No manufacturer, brewer or wholesaler shall have any interest in the business or building containing licensed premises of any other person having a license under this chapter, or in the fixtures of any such person.
(f) (1) It is unlawful for any person to have ownership in, or participate, in, either directly or indirectly, the profits of any wholesale or retail business licensed under this chapter, unless the interest in such business and the nature, extent and character thereof shall appear on the application; or if the interest is acquired after the issuance of a license, unless it shall be fully disclosed to the commission and approved by it. Where such interest is owned by such person on or before the application for any license, the burden shall be upon such person to see that this section is fully complied with, whether the person personally signs or prepares the application, or whether the same is prepared by another; or if such interest is acquired after the issuance of the license, the burden of such disclosure of the acquisition of such interest shall be upon both the seller and the purchaser. (2) A violation of this subsection (f) is a Class C misdemeanor.
(1) It is unlawful for any person to have ownership in, or participate, in, either directly or indirectly, the profits of any wholesale or retail business licensed under this chapter, unless the interest in such business and the nature, extent and character thereof shall appear on the application; or if the interest is acquired after the issuance of a license, unless it shall be fully disclosed to the commission and approved by it. Where such interest is owned by such person on or before the application for any license, the burden shall be upon such person to see that this section is fully complied with, whether the person personally signs or prepares the application, or whether the same is prepared by another; or if such interest is acquired after the issuance of the license, the burden of such disclosure of the acquisition of such interest shall be upon both the seller and the purchaser.
(2) A violation of this subsection (f) is a Class C misdemeanor.
(g) No person shall be employed in the storage, sale or distribution of alcoholic beverages except a citizen of the United States.
(h) No manufacturer, wholesaler or retailer, or any employee thereof, engaged in the physical manufacture, storage, sale or distribution of alcoholic beverages shall be a person under eighteen (18) years of age, and it is unlawful for any wholesaler or retailer to employ any person under eighteen (18) years of age for the physical storage, sale, or distribution of alcoholic beverages, or to permit any such person under such age on its place of business to engage in the manufacture, storage, sale or distribution of alcoholic beverages.
(i) No manufacturer, wholesaler or retailer shall employ in the manufacture, storage, sale or distribution of alcoholic beverages, any person who, within ten (10) years prior to the date of employment, shall have been convicted of a felony involving moral turpitude, and in case an employee should be so convicted, the employee shall immediately be discharged; provided, however, that this subsection (i) shall not apply to any person who has been so convicted, but whose rights of citizenship have been restored, or judgment of infamy has been removed by a court of competent jurisdiction.
(j) This section shall be in addition to any other restriction or condition which may be contained elsewhere in this chapter or chapters 1 and 9 of this title.
Acts 1939, ch. 49, §§ 5, 12; 1945, ch. 167, § 7; 1949, ch. 284, § 7; C. Supp. 1950, §§ 6648.15, 6648.16 (Williams, §§ 6648.8, 6648.14, 6648.15); Acts 1963, ch. 257, § 26; 1971, ch. 162, § 2; 1971, ch. 169, § 1; impl. am. Acts 1979, ch. 413, §§ 3, 4; T.C.A. (orig. ed.), § 57-123; Acts 1989, ch. 591, § 113; 2006, ch. 616, § 2.
Tenn. Code Ann. § 57-5-408 — TN Code / Title 57 / Chapter 5 / Section 57-5-408
Documents required for interstate shipment - Display and inspection
Status: in_force

(a) It is unlawful for any person to transport into this state upon any public roadway or by any means whatever within this state any beer and/or other such beverages from any other state, nation or other territory unless the person accompanying and in charge of such shipment shall have present and available for exhibition such bills of lading, evidence of ownership and/or shipment as the commissioner may by rule or regulation require. (b) No such person or driver of any vehicle, vessel, or craft shall refuse to exhibit or refuse to permit to be read and/or examined any such bill of lading, evidence of ownership and/or shipment, or refuse to permit examination of the cargo or vehicular contents by an agent or employee of the commissioner or any police officer, highway patrol officer, sheriff, deputy sheriff or duly authorized officer of a municipal corporation within this state or governmental division thereof. Each, any and all of such officers are entitled to demand, examine and/or read the same, and a refusal to produce the documents referred to in this section or voluntarily permit examination of cargo or vehicular contents is a violation of this part. Acts 1969, ch. 299, § 3; T.C.A., § 57-231.
(a) It is unlawful for any person to transport into this state upon any public roadway or by any means whatever within this state any beer and/or other such beverages from any other state, nation or other territory unless the person accompanying and in charge of such shipment shall have present and available for exhibition such bills of lading, evidence of ownership and/or shipment as the commissioner may by rule or regulation require.
(b) No such person or driver of any vehicle, vessel, or craft shall refuse to exhibit or refuse to permit to be read and/or examined any such bill of lading, evidence of ownership and/or shipment, or refuse to permit examination of the cargo or vehicular contents by an agent or employee of the commissioner or any police officer, highway patrol officer, sheriff, deputy sheriff or duly authorized officer of a municipal corporation within this state or governmental division thereof. Each, any and all of such officers are entitled to demand, examine and/or read the same, and a refusal to produce the documents referred to in this section or voluntarily permit examination of cargo or vehicular contents is a violation of this part.
Acts 1969, ch. 299, § 3; T.C.A., § 57-231.
Tenn. Code Ann. § 57-6-114 — TN Code / Title 57 / Chapter 6 / Section 57-6-114
Criminal penalties
Status: in_force

(a) A violation of this part is a Class C misdemeanor. (b) It shall be mandatory on the local beer board to suspend the license or permit of the wholesaler for thirty (30) days for violating § 57-6-104 , within the city or county where the violation was committed. Acts 1953, ch. 76, § 16 (Williams, § 1051.33); Acts 1969, ch. 171, § 3; T.C.A. (orig. ed.), § 57-316; Acts 1989, ch. 591, § 113.
(a) A violation of this part is a Class C misdemeanor.
(b) It shall be mandatory on the local beer board to suspend the license or permit of the wholesaler for thirty (30) days for violating § 57-6-104 , within the city or county where the violation was committed.
Acts 1953, ch. 76, § 16 (Williams, § 1051.33); Acts 1969, ch. 171, § 3; T.C.A. (orig. ed.), § 57-316; Acts 1989, ch. 591, § 113.
Tenn. Code Ann. § 57-1-106 — TN Code / Title 57 / Chapter 1 / Section 57-1-106
Hearing officer - Service of process
Status: in_force

(a) The director shall act and serve as hearing officer when designated by the commission and shall perform such duties as hearing officer as now authorized under this chapter. (b) In any action or suit brought against the members of the commission in their official capacity in a court of competent jurisdiction, to review any decision or order issued by the commission, service of process issued against the commission may in their absence be lawfully served or accepted by the director on behalf of the commission as though the members of the commission were personally served with process. Acts 1963, ch. 257, § 5; T.C.A., § 57-805.
(a) The director shall act and serve as hearing officer when designated by the commission and shall perform such duties as hearing officer as now authorized under this chapter.
(b) In any action or suit brought against the members of the commission in their official capacity in a court of competent jurisdiction, to review any decision or order issued by the commission, service of process issued against the commission may in their absence be lawfully served or accepted by the director on behalf of the commission as though the members of the commission were personally served with process.
Acts 1963, ch. 257, § 5; T.C.A., § 57-805.
Tenn. Code Ann. § 57-4-301 — TN Code / Title 57 / Chapter 4 / Section 57-4-301
Privilege taxes - Tax on retail sales - Carrier license fees - Mixing bar tax
Status: in_force

(a) It is hereby declared the legislative intent that every person is exercising a taxable privilege who engages in the business of selling at retail in this state alcoholic beverages for consumption on the premises. (b) (1) Each applicant for an on-premises consumption license shall pay to the commission a one-time, nonrefundable fee in the amount of three hundred dollars ($300) when the application is submitted for review. Further, once a license is approved, for the exercise of such privilege, the following taxes are levied to be earmarked for and allocated to the commission for the purpose of the administration and enforcement of the duties, powers, and functions of the commission, and are to be paid annually, as follows: Effective July 2003 July 2004 (A) Private club $ 300 $ 500 (B) Convention center $ 500 $1000 (C) Premier type tourist resort $1500 $2000 (D) Historic performing arts center $ 300 $ 150 (E) Urban park center $ 500 $ 150 (F) Commercial passenger boat company $ 750 $1250 (G) Historic mansion house site/Historic inn $ 300 $ 150 (H) Historic interpretive center $ 300 $ 150 (I) Community theater $ 300 $ 150 (J) Zoological institution $ 300 $ 150 (K) Museum $ 300 $ 150 (L) Establishment in a terminal building of a commercial air carrier airport $1000 $1500 (M) Commercial airline travel club $ 500 $1000 (N) Public aquarium $ 300 $ 150 (O) Motor speedway $1000 $2000 (P) Sports facility $1000 $2000 (Q) Theater $ 300 $ 150 Further, for the exercise of such privilege, the following taxes are hereby levied to be earmarked for and allocated to the commission for the purpose of administration and enforcement of the duties, powers, and functions of the commission, and are to be paid in accordance with the following schedule: (R) Restaurant, according to seating capacity, on licensed premises: (i) 40 . 74 seats $ 650 (ii) 75 . 125 seats $ 750 (iii) 126 . 175 seats $ 925 (iv) 176 . 225 seats $ 975 (v) 226 . 275 seats $1100 (vi) 276 seats and more $1200 Wine-only restaurant, according to seating capacity on licensed premises: July 2003 July 2004 July 2005 July 2006 (vii) 40 . 125 seats $ 120 $ 170 $ 220 $ 270 (viii) 126 . 175 seats $ 150 $ 200 $ 250 $ 300 (ix) 176 . 225 seats $ 160 $ 210 $ 260 $ 310 (x) 226 . 275 seats $ 180 $ 230 $ 280 $ 330 (xi) 276 seats and more $ 200 $ 250 $ 300 $ 350 (S) Caterers: July 2003 July 2004 July 2005 July 2006 $ 500 $ 550 $ 575 $ 625 (T) Hotels, according to room capacity, on licensed premises: July 2003 July 2004 July 2005 July 2006 (i) 0 . 99 rooms $1000 $1000 $1000 $1000 (ii) 100 . 399 rooms $1000 $1000 $1200 $1250 (iii) 400 rooms and over $1000 $1200 $1400 $1500 (U) Retirement center $150 (V) Civic arts center $150 (W) Limited service restaurant, based on the gross sales of prepared food: (i) At least 30% of gross sales $2,000 (ii) At least 20% but not more than 30% of gross sales $3,000 (iii) At least 15% but not more than 20% of gross sales $4,000 (iv) 0% but not more than 15% of gross sales $5,000 (X) Food hall $1,250 . (2) Each county or municipality within which such privilege is exercised is authorized to levy and collect the privilege tax separately. However, such privilege tax collected by the county or municipality will remain at the 2003 level and any monetary increase of the privilege tax in fiscal years beginning July 1, 2004, and thereafter, as provided in this subsection (b) will be solely used for the purpose of the administration and enforcement of the duties, powers, and functions of the Tennessee alcoholic beverage commission; provided, however, that in any county where metropolitan government prevails, the urban service district shall constitute the municipality and the general service district shall constitute the county insofar as this chapter is concerned. (3) Notwithstanding subdivision (b)(1)(E) to the contrary, "urban park centers" under § 57-4-102(40)(G)-(K) and (S) shall pay an annual privilege tax of four thousand dollars ($4,000) to be earmarked for and allocated to the commission for the purpose of administration and enforcement of the duties, powers, and functions of the commission. (c) (1) In addition to the privilege taxes levied in subdivision (b)(1), there is further levied a tax equal to the rate of fifteen percent (15%) of the sales price of all alcoholic beverages sold for consumption on the premises, the tax to be computed on the gross sales of alcoholic beverages for consumption on the premises for the purpose of remitting the tax due the state, and to include each and every retail thereof. (2) A person required by subdivision (c)(1) to collect and pay the tax on the sale of alcoholic beverages on the premises may include the tax in the menu price of the alcoholic beverage or may include the tax on the final bill to the customer. A person that does not include the tax in the menu price of the alcoholic beverage product must advise customers on its menu that a fifteen percent (15%) tax on the sale of alcoholic beverages will be added to the final bill. (d) Commercial airlines, paddlewheel steamboat companies and passenger trains shall, in lieu of taxes levied under subsections (b) and (c), pay annually to the state, for state purposes, a license fee of twelve hundred fifty dollars ($1,250). Commercial airlines, paddlewheel steamboat companies and passenger trains which have paid the annual license fee under this section may bring into and store in this state alcoholic beverages on which the Tennessee alcoholic beverage taxes levied under § 57-3-302 , have not been paid, but must comply with subdivisions (d)(1) and (2): (1) Commercial airlines, paddlewheel steamboat companies and passenger trains that bring into, or possess in this state alcoholic beverages on which taxes levied by this state have not been paid are liable for such taxes on the alcoholic beverages; (2) The liability of commercial airlines, paddlewheel steamboat companies and passenger trains for taxes levied under § 57-3-302 , is determined by multiplying the: (A) Quantity of each type of alcoholic beverage purchased within the operating system of each commercial airline, paddlewheel steamboat company or passenger train by the ratio of its revenue passenger miles in Tennessee to the total revenue passenger miles within its system; and (B) Respective results obtained under subdivision (d)(2)(A), by the applicable tax rate for each type under § 57-3-302 , and the rules and regulations promulgated pursuant thereto; (3) Monthly reports of the liability, determined under subdivision (d)(2), shall be submitted to the department of revenue on forms designated by the commissioner, on or before the last day of each month following the month during which any tax liability arises under this subsection (d). A commercial airline, paddlewheel steamboat company or passenger train that fails to file the report required, or to pay the tax payable under this section in a timely manner as defined by rules and regulations promulgated by the department, is liable for interest and penalties as provided by law; and (4) This subsection (d) does not apply to commercial airline travel clubs. (e) No tax authorized or imposed by this section shall be levied or assessed from any charitable, nonprofit, or political organization selling alcoholic beverages at retail pursuant to a special occasion license. (f) A restaurant, hotel, or caterer licensed under this chapter may obtain a catering license upon the payment of an additional privilege tax in accordance with subdivision (b)(1)(S), for state purposes, to be paid annually. (g) A special historic district authorized to serve wine under § 57-4-101 shall pay an annual privilege tax of one hundred dollars ($100) for the privilege of serving wine within such district. Amended by 2024 Tenn. Acts, ch. 1024,s 12, eff. 5/28/2024. Amended by 2024 Tenn. Acts, ch. 926,s 3, eff. 5/6/2024. Amended by 2024 Tenn. Acts, ch. 865,s 4, eff. 7/1/2024. Amended by 2021 Tenn. Acts, ch. 330, s 3, eff. 5/4/2021. Amended by 2017 Tenn. Acts, ch. 338, s 4, eff. 5/9/2017. Amended by 2014 Tenn. Acts, ch. 915, s 1, eff. 5/13/2014. Amended by 2013 Tenn. Acts, ch. 371, s 2, eff. 5/6/2013. Acts 1967, ch. 211, § 3; 1972, ch. 682, § 5; 1972, ch. 756, § 6; 1979, ch. 284, § 1; 1979, ch. 401, § 5; T.C.A., § 57-157; Acts 1980, ch. 898, § 3; 1981, ch. 404, § 5; 1981, ch. 475, § 5; 1983, ch. 52, § 6; 1983, ch. 300, § 5; 1983, ch. 469, § 8; 1984, ch. 975, § 8; 1986, ch. 899, § 9; 1987, ch. 444, §§ 10, 11; 1991, ch. 219, § 2; 1992, ch. 674, § 8; 1998, ch. 795, § 4; 2001, ch. 64, § 3; 2001, ch. 74, § 5; 2001, ch. 84, § 3; 2004, ch. 544, § 3; 2004, ch. 876, §§ 7 - 10; 2005, ch. 253, § 3; 2009 , ch. 168, § 1; 2010 , ch. 647, § 3; 2010 , ch. 1133, § 4; 2012 , ch. 790, §§ 3, 4.
(a) It is hereby declared the legislative intent that every person is exercising a taxable privilege who engages in the business of selling at retail in this state alcoholic beverages for consumption on the premises.
(b) (1) Each applicant for an on-premises consumption license shall pay to the commission a one-time, nonrefundable fee in the amount of three hundred dollars ($300) when the application is submitted for review. Further, once a license is approved, for the exercise of such privilege, the following taxes are levied to be earmarked for and allocated to the commission for the purpose of the administration and enforcement of the duties, powers, and functions of the commission, and are to be paid annually, as follows: Effective July 2003 July 2004 (A) Private club $ 300 $ 500 (B) Convention center $ 500 $1000 (C) Premier type tourist resort $1500 $2000 (D) Historic performing arts center $ 300 $ 150 (E) Urban park center $ 500 $ 150 (F) Commercial passenger boat company $ 750 $1250 (G) Historic mansion house site/Historic inn $ 300 $ 150 (H) Historic interpretive center $ 300 $ 150 (I) Community theater $ 300 $ 150 (J) Zoological institution $ 300 $ 150 (K) Museum $ 300 $ 150 (L) Establishment in a terminal building of a commercial air carrier airport $1000 $1500 (M) Commercial airline travel club $ 500 $1000 (N) Public aquarium $ 300 $ 150 (O) Motor speedway $1000 $2000 (P) Sports facility $1000 $2000 (Q) Theater $ 300 $ 150 Further, for the exercise of such privilege, the following taxes are hereby levied to be earmarked for and allocated to the commission for the purpose of administration and enforcement of the duties, powers, and functions of the commission, and are to be paid in accordance with the following schedule: (R) Restaurant, according to seating capacity, on licensed premises: (i) 40 . 74 seats $ 650 (ii) 75 . 125 seats $ 750 (iii) 126 . 175 seats $ 925 (iv) 176 . 225 seats $ 975 (v) 226 . 275 seats $1100 (vi) 276 seats and more $1200 Wine-only restaurant, according to seating capacity on licensed premises: July 2003 July 2004 July 2005 July 2006 (vii) 40 . 125 seats $ 120 $ 170 $ 220 $ 270 (viii) 126 . 175 seats $ 150 $ 200 $ 250 $ 300 (ix) 176 . 225 seats $ 160 $ 210 $ 260 $ 310 (x) 226 . 275 seats $ 180 $ 230 $ 280 $ 330 (xi) 276 seats and more $ 200 $ 250 $ 300 $ 350 (S) Caterers: July 2003 July 2004 July 2005 July 2006 $ 500 $ 550 $ 575 $ 625 (T) Hotels, according to room capacity, on licensed premises: July 2003 July 2004 July 2005 July 2006 (i) 0 . 99 rooms $1000 $1000 $1000 $1000 (ii) 100 . 399 rooms $1000 $1000 $1200 $1250 (iii) 400 rooms and over $1000 $1200 $1400 $1500 (U) Retirement center $150 (V) Civic arts center $150 (W) Limited service restaurant, based on the gross sales of prepared food: (i) At least 30% of gross sales $2,000 (ii) At least 20% but not more than 30% of gross sales $3,000 (iii) At least 15% but not more than 20% of gross sales $4,000 (iv) 0% but not more than 15% of gross sales $5,000 (X) Food hall $1,250 . (2) Each county or municipality within which such privilege is exercised is authorized to levy and collect the privilege tax separately. However, such privilege tax collected by the county or municipality will remain at the 2003 level and any monetary increase of the privilege tax in fiscal years beginning July 1, 2004, and thereafter, as provided in this subsection (b) will be solely used for the purpose of the administration and enforcement of the duties, powers, and functions of the Tennessee alcoholic beverage commission; provided, however, that in any county where metropolitan government prevails, the urban service district shall constitute the municipality and the general service district shall constitute the county insofar as this chapter is concerned. (3) Notwithstanding subdivision (b)(1)(E) to the contrary, "urban park centers" under § 57-4-102(40)(G)-(K) and (S) shall pay an annual privilege tax of four thousand dollars ($4,000) to be earmarked for and allocated to the commission for the purpose of administration and enforcement of the duties, powers, and functions of the commission.
(1) Each applicant for an on-premises consumption license shall pay to the commission a one-time, nonrefundable fee in the amount of three hundred dollars ($300) when the application is submitted for review. Further, once a license is approved, for the exercise of such privilege, the following taxes are levied to be earmarked for and allocated to the commission for the purpose of the administration and enforcement of the duties, powers, and functions of the commission, and are to be paid annually, as follows: Effective July 2003 July 2004 (A) Private club $ 300 $ 500 (B) Convention center $ 500 $1000 (C) Premier type tourist resort $1500 $2000 (D) Historic performing arts center $ 300 $ 150 (E) Urban park center $ 500 $ 150 (F) Commercial passenger boat company $ 750 $1250 (G) Historic mansion house site/Historic inn $ 300 $ 150 (H) Historic interpretive center $ 300 $ 150 (I) Community theater $ 300 $ 150 (J) Zoological institution $ 300 $ 150 (K) Museum $ 300 $ 150 (L) Establishment in a terminal building of a commercial air carrier airport $1000 $1500 (M) Commercial airline travel club $ 500 $1000 (N) Public aquarium $ 300 $ 150 (O) Motor speedway $1000 $2000 (P) Sports facility $1000 $2000 (Q) Theater $ 300 $ 150 Further, for the exercise of such privilege, the following taxes are hereby levied to be earmarked for and allocated to the commission for the purpose of administration and enforcement of the duties, powers, and functions of the commission, and are to be paid in accordance with the following schedule: (R) Restaurant, according to seating capacity, on licensed premises: (i) 40 . 74 seats $ 650 (ii) 75 . 125 seats $ 750 (iii) 126 . 175 seats $ 925 (iv) 176 . 225 seats $ 975 (v) 226 . 275 seats $1100 (vi) 276 seats and more $1200 Wine-only restaurant, according to seating capacity on licensed premises: July 2003 July 2004 July 2005 July 2006 (vii) 40 . 125 seats $ 120 $ 170 $ 220 $ 270 (viii) 126 . 175 seats $ 150 $ 200 $ 250 $ 300 (ix) 176 . 225 seats $ 160 $ 210 $ 260 $ 310 (x) 226 . 275 seats $ 180 $ 230 $ 280 $ 330 (xi) 276 seats and more $ 200 $ 250 $ 300 $ 350 (S) Caterers: July 2003 July 2004 July 2005 July 2006 $ 500 $ 550 $ 575 $ 625 (T) Hotels, according to room capacity, on licensed premises: July 2003 July 2004 July 2005 July 2006 (i) 0 . 99 rooms $1000 $1000 $1000 $1000 (ii) 100 . 399 rooms $1000 $1000 $1200 $1250 (iii) 400 rooms and over $1000 $1200 $1400 $1500 (U) Retirement center $150 (V) Civic arts center $150 (W) Limited service restaurant, based on the gross sales of prepared food: (i) At least 30% of gross sales $2,000 (ii) At least 20% but not more than 30% of gross sales $3,000 (iii) At least 15% but not more than 20% of gross sales $4,000 (iv) 0% but not more than 15% of gross sales $5,000 (X) Food hall $1,250 .
Effective July 2003 July 2004 (A) Private club $ 300 $ 500 (B) Convention center $ 500 $1000 (C) Premier type tourist resort $1500 $2000 (D) Historic performing arts center $ 300 $ 150 (E) Urban park center $ 500 $ 150 (F) Commercial passenger boat company $ 750 $1250 (G) Historic mansion house site/Historic inn $ 300 $ 150 (H) Historic interpretive center $ 300 $ 150 (I) Community theater $ 300 $ 150 (J) Zoological institution $ 300 $ 150 (K) Museum $ 300 $ 150 (L) Establishment in a terminal building of a commercial air carrier airport $1000 $1500 (M) Commercial airline travel club $ 500 $1000 (N) Public aquarium $ 300 $ 150 (O) Motor speedway $1000 $2000 (P) Sports facility $1000 $2000 (Q) Theater $ 300 $ 150
Effective
July 2003
July 2004
(A)
Private club
$ 300
$ 500
(B)
Convention center
$ 500
$1000
(C)
Premier type tourist resort
$1500
$2000
(D)
Historic performing arts center
$ 300
$ 150
(E)
Urban park center
$ 500
$ 150
(F)
Commercial passenger boat company
$ 750
$1250
(G)
Historic mansion house site/Historic inn
$ 300
$ 150
(H)
Historic interpretive center
$ 300
$ 150
(I)
Community theater
$ 300
$ 150
(J)
Zoological institution
$ 300
$ 150
(K)
Museum
$ 300
$ 150
(L)
Establishment in a terminal building of a commercial air carrier airport
$1000
$1500
(M)
Commercial airline travel club
$ 500
$1000
(N)
Public aquarium
$ 300
$ 150
(O)
Motor speedway
$1000
$2000
(P)
Sports facility
$1000
$2000
(Q)
Theater
$ 300
$ 150
Further, for the exercise of such privilege, the following taxes are hereby levied to be earmarked for and allocated to the commission for the purpose of administration and enforcement of the duties, powers, and functions of the commission, and are to be paid in accordance with the following schedule:
(R) Restaurant, according to seating capacity, on licensed premises:
(i) 40 . 74 seats $ 650 (ii) 75 . 125 seats $ 750 (iii) 126 . 175 seats $ 925 (iv) 176 . 225 seats $ 975 (v) 226 . 275 seats $1100 (vi) 276 seats and more $1200
(i) 40 . 74 seats
$ 650
(ii) 75 . 125 seats
$ 750
(iii) 126 . 175 seats
$ 925
(iv) 176 . 225 seats
$ 975
(v) 226 . 275 seats
$1100
(vi) 276 seats and more
$1200
Wine-only restaurant, according to seating capacity on licensed premises:
July 2003 July 2004 July 2005 July 2006 (vii) 40 . 125 seats $ 120 $ 170 $ 220 $ 270 (viii) 126 . 175 seats $ 150 $ 200 $ 250 $ 300 (ix) 176 . 225 seats $ 160 $ 210 $ 260 $ 310 (x) 226 . 275 seats $ 180 $ 230 $ 280 $ 330 (xi) 276 seats and more $ 200 $ 250 $ 300 $ 350
July 2003
July 2004
July 2005
July 2006
(vii) 40 . 125 seats
$ 120
$ 170
$ 220
$ 270
(viii) 126 . 175 seats
$ 150
$ 200
$ 250
$ 300
(ix) 176 . 225 seats
$ 160
$ 210
$ 260
$ 310
(x) 226 . 275 seats
$ 180
$ 230
$ 280
$ 330
(xi) 276 seats and more
$ 200
$ 250
$ 300
$ 350
(S) Caterers:
July 2003 July 2004 July 2005 July 2006 $ 500 $ 550 $ 575 $ 625
July 2003
July 2004
July 2005
July 2006
$ 500
$ 550
$ 575
$ 625
(T) Hotels, according to room capacity, on licensed premises:
July 2003 July 2004 July 2005 July 2006 (i) 0 . 99 rooms $1000 $1000 $1000 $1000 (ii) 100 . 399 rooms $1000 $1000 $1200 $1250 (iii) 400 rooms and over $1000 $1200 $1400 $1500
July 2003
July 2004
July 2005
July 2006
(i) 0 . 99 rooms
$1000
(ii) 100 . 399 rooms
$1000
$1200
$1250
(iii) 400 rooms and over
$1000
$1200
$1400
$1500
(U) Retirement center $150 (V) Civic arts center $150 (W) Limited service restaurant, based on the gross sales of prepared food: (i) At least 30% of gross sales $2,000 (ii) At least 20% but not more than 30% of gross sales $3,000 (iii) At least 15% but not more than 20% of gross sales $4,000 (iv) 0% but not more than 15% of gross sales $5,000 (X) Food hall $1,250
(U)
Retirement center
$150
(V)
Civic arts center
$150
(W)
Limited service restaurant, based on the gross sales of prepared food:
(i) At least 30% of gross sales
$2,000
(ii) At least 20% but not more than 30% of gross sales
$3,000
(iii) At least 15% but not more than 20% of gross sales
$4,000
(iv) 0% but not more than 15% of gross sales
$5,000
(X)
Food hall
$1,250
(2) Each county or municipality within which such privilege is exercised is authorized to levy and collect the privilege tax separately. However, such privilege tax collected by the county or municipality will remain at the 2003 level and any monetary increase of the privilege tax in fiscal years beginning July 1, 2004, and thereafter, as provided in this subsection (b) will be solely used for the purpose of the administration and enforcement of the duties, powers, and functions of the Tennessee alcoholic beverage commission; provided, however, that in any county where metropolitan government prevails, the urban service district shall constitute the municipality and the general service district shall constitute the county insofar as this chapter is concerned.
(3) Notwithstanding subdivision (b)(1)(E) to the contrary, "urban park centers" under § 57-4-102(40)(G)-(K) and (S) shall pay an annual privilege tax of four thousand dollars ($4,000) to be earmarked for and allocated to the commission for the purpose of administration and enforcement of the duties, powers, and functions of the commission.
(c) (1) In addition to the privilege taxes levied in subdivision (b)(1), there is further levied a tax equal to the rate of fifteen percent (15%) of the sales price of all alcoholic beverages sold for consumption on the premises, the tax to be computed on the gross sales of alcoholic beverages for consumption on the premises for the purpose of remitting the tax due the state, and to include each and every retail thereof. (2) A person required by subdivision (c)(1) to collect and pay the tax on the sale of alcoholic beverages on the premises may include the tax in the menu price of the alcoholic beverage or may include the tax on the final bill to the customer. A person that does not include the tax in the menu price of the alcoholic beverage product must advise customers on its menu that a fifteen percent (15%) tax on the sale of alcoholic beverages will be added to the final bill.
(1) In addition to the privilege taxes levied in subdivision (b)(1), there is further levied a tax equal to the rate of fifteen percent (15%) of the sales price of all alcoholic beverages sold for consumption on the premises, the tax to be computed on the gross sales of alcoholic beverages for consumption on the premises for the purpose of remitting the tax due the state, and to include each and every retail thereof.
(2) A person required by subdivision (c)(1) to collect and pay the tax on the sale of alcoholic beverages on the premises may include the tax in the menu price of the alcoholic beverage or may include the tax on the final bill to the customer. A person that does not include the tax in the menu price of the alcoholic beverage product must advise customers on its menu that a fifteen percent (15%) tax on the sale of alcoholic beverages will be added to the final bill.
(d) Commercial airlines, paddlewheel steamboat companies and passenger trains shall, in lieu of taxes levied under subsections (b) and (c), pay annually to the state, for state purposes, a license fee of twelve hundred fifty dollars ($1,250). Commercial airlines, paddlewheel steamboat companies and passenger trains which have paid the annual license fee under this section may bring into and store in this state alcoholic beverages on which the Tennessee alcoholic beverage taxes levied under § 57-3-302 , have not been paid, but must comply with subdivisions (d)(1) and (2): (1) Commercial airlines, paddlewheel steamboat companies and passenger trains that bring into, or possess in this state alcoholic beverages on which taxes levied by this state have not been paid are liable for such taxes on the alcoholic beverages; (2) The liability of commercial airlines, paddlewheel steamboat companies and passenger trains for taxes levied under § 57-3-302 , is determined by multiplying the: (A) Quantity of each type of alcoholic beverage purchased within the operating system of each commercial airline, paddlewheel steamboat company or passenger train by the ratio of its revenue passenger miles in Tennessee to the total revenue passenger miles within its system; and (B) Respective results obtained under subdivision (d)(2)(A), by the applicable tax rate for each type under § 57-3-302 , and the rules and regulations promulgated pursuant thereto; (3) Monthly reports of the liability, determined under subdivision (d)(2), shall be submitted to the department of revenue on forms designated by the commissioner, on or before the last day of each month following the month during which any tax liability arises under this subsection (d). A commercial airline, paddlewheel steamboat company or passenger train that fails to file the report required, or to pay the tax payable under this section in a timely manner as defined by rules and regulations promulgated by the department, is liable for interest and penalties as provided by law; and (4) This subsection (d) does not apply to commercial airline travel clubs.
(1) Commercial airlines, paddlewheel steamboat companies and passenger trains that bring into, or possess in this state alcoholic beverages on which taxes levied by this state have not been paid are liable for such taxes on the alcoholic beverages;
(2) The liability of commercial airlines, paddlewheel steamboat companies and passenger trains for taxes levied under § 57-3-302 , is determined by multiplying the: (A) Quantity of each type of alcoholic beverage purchased within the operating system of each commercial airline, paddlewheel steamboat company or passenger train by the ratio of its revenue passenger miles in Tennessee to the total revenue passenger miles within its system; and (B) Respective results obtained under subdivision (d)(2)(A), by the applicable tax rate for each type under § 57-3-302 , and the rules and regulations promulgated pursuant thereto;
(A) Quantity of each type of alcoholic beverage purchased within the operating system of each commercial airline, paddlewheel steamboat company or passenger train by the ratio of its revenue passenger miles in Tennessee to the total revenue passenger miles within its system; and
(B) Respective results obtained under subdivision (d)(2)(A), by the applicable tax rate for each type under § 57-3-302 , and the rules and regulations promulgated pursuant thereto;
(3) Monthly reports of the liability, determined under subdivision (d)(2), shall be submitted to the department of revenue on forms designated by the commissioner, on or before the last day of each month following the month during which any tax liability arises under this subsection (d). A commercial airline, paddlewheel steamboat company or passenger train that fails to file the report required, or to pay the tax payable under this section in a timely manner as defined by rules and regulations promulgated by the department, is liable for interest and penalties as provided by law; and
(4) This subsection (d) does not apply to commercial airline travel clubs.
(e) No tax authorized or imposed by this section shall be levied or assessed from any charitable, nonprofit, or political organization selling alcoholic beverages at retail pursuant to a special occasion license.
(f) A restaurant, hotel, or caterer licensed under this chapter may obtain a catering license upon the payment of an additional privilege tax in accordance with subdivision (b)(1)(S), for state purposes, to be paid annually.
(g) A special historic district authorized to serve wine under § 57-4-101 shall pay an annual privilege tax of one hundred dollars ($100) for the privilege of serving wine within such district.
Amended by 2024 Tenn. Acts, ch. 1024,s 12, eff. 5/28/2024.
Amended by 2024 Tenn. Acts, ch. 926,s 3, eff. 5/6/2024.
Amended by 2024 Tenn. Acts, ch. 865,s 4, eff. 7/1/2024.
Amended by 2021 Tenn. Acts, ch. 330, s 3, eff. 5/4/2021.
Amended by 2017 Tenn. Acts, ch. 338, s 4, eff. 5/9/2017.
Amended by 2014 Tenn. Acts, ch. 915, s 1, eff. 5/13/2014.
Amended by 2013 Tenn. Acts, ch. 371, s 2, eff. 5/6/2013.
Acts 1967, ch. 211, § 3; 1972, ch. 682, § 5; 1972, ch. 756, § 6; 1979, ch. 284, § 1; 1979, ch. 401, § 5; T.C.A., § 57-157; Acts 1980, ch. 898, § 3; 1981, ch. 404, § 5; 1981, ch. 475, § 5; 1983, ch. 52, § 6; 1983, ch. 300, § 5; 1983, ch. 469, § 8; 1984, ch. 975, § 8; 1986, ch. 899, § 9; 1987, ch. 444, §§ 10, 11; 1991, ch. 219, § 2; 1992, ch. 674, § 8; 1998, ch. 795, § 4; 2001, ch. 64, § 3; 2001, ch. 74, § 5; 2001, ch. 84, § 3; 2004, ch. 544, § 3; 2004, ch. 876, §§ 7 - 10; 2005, ch. 253, § 3; 2009 , ch. 168, § 1; 2010 , ch. 647, § 3; 2010 , ch. 1133, § 4; 2012 , ch. 790, §§ 3, 4.
Tenn. Code Ann. § 57-3-412 — TN Code / Title 57 / Chapter 3 / Section 57-3-412
Criminal offenses - Penalties - Perjury - Expunction of records - Enforcement of law - Violations by and relating to minors
Status: in_force

(a) (1) Except as otherwise provided, a violation of this chapter is a Class A misdemeanor. (2) If any person shall, or shall attempt to, forge or counterfeit, or cause or permit to be forged or counterfeited, any stamp, die, plate, official signature, certificate, evidence of tax payment, license, or other instrument which has been provided or may be hereafter provided, made or used in the pursuance of the execution of this chapter as aforementioned, upon any paper or other material, or shall stamp or mark, or cause to be stamped or marked, any paper, or other material by such forged or counterfeited stamp, die, plate, official signature, certificate, evidence of tax payment, license or other instrument as aforementioned, or shall forge the name or signature of any officer, commissioner, deputy officer, or employee under this chapter or under the rules and the regulations of the commission, or cause the same to be done, or forge or counterfeit, or cause or permit to be forged or counterfeited, any evidence of the payment of any tax provided for in this chapter, with intent to defraud the state of any of the taxes imposed by this chapter, or any provision thereof, or shall in any otherwise, by imitating, restoring, altering, or reusing any stamp or other written evidence of the payment of such taxes knowingly defraud or attempt to defraud the state, or have or retain in such person's possession any of such stamps which are forged or counterfeited, or any such evidence of such payment, or any stamp which has been altered, restored or counterfeited with intent to defraud the state, such person shall be punished for criminal conspiracy. (3) (A) It is unlawful for any person under twenty-one (21) years of age to have in such person's possession or to consume any intoxicating liquor or beer for any purpose, whether the same be possessed or consumed in a dry county or a wet county. It is unlawful for any person under twenty-one (21) years of age to transport any intoxicating liquor or beer for any purpose, whether the same be transported in a dry or wet county; provided, that this section shall not be construed as prohibiting any person eighteen (18) years of age or older from transporting, possessing, selling or dispensing intoxicating liquor or beer in the course of such person's employment. For purposes of this subdivision (a)(3), "beer" shall have the same meaning as provided in § 57-6-102 . (B) A violation of subdivision (a)(3)(A) is a Class A misdemeanor. (C) Any person under twenty-one (21) years of age found to have violated this subdivision (a)(3) shall, regardless of the final disposition of such violation, have the right to have the records, as defined in § 40-32-101 , of such violation destroyed after the passage of six (6) months from the date of the violation. Such destruction shall occur upon motion of the person to the court which heard the violation and shall be without cost to such person. No violation of this subdivision (a)(3) may at any time be used against the violator in any criminal proceeding. (4) Any person who purchases an alcoholic beverage for or at the request of a person under twenty-one (21) years of age commits a misdemeanor and, upon conviction for such person's first such offense, shall be punished by a fine of not less than twenty-five dollars ($25.00) nor more than five hundred dollars ($500), plus all penalties imposed by § 39-15-404 . Upon a person's second or subsequent conviction for such offense, such person shall be punished by a fine of not less than fifty dollars ($50.00) nor more than one thousand dollars ($1,000), plus all penalties imposed by § 39-15-404 . (5) (A) It is unlawful for any person who is younger than twenty-one (21) years of age to purchase or attempt to purchase any alcoholic beverage. (B) A violation of this subdivision (a)(5) is a Class A misdemeanor. (C) (i) In addition to any criminal penalty established by this section, a court in which a person younger than twenty-one (21) years of age but eighteen (18) years of age or older is convicted of the purchase or attempt to purchase or possession of alcoholic beverages in violation of this section shall prepare and send to the department of safety, driver control division, within five (5) working days of the conviction, an order of denial of driving privileges for the offender. (ii) The court and the department shall follow the same procedures and utilize the same sanctions and costs for a person younger than twenty-one (21) years of age but eighteen (18) years of age or older as provided in title 55, chapter 10, part 7, for offenders younger than eighteen (18) years of age but thirteen (13) years of age or older. (b) (1) The members of the highway patrol shall be authorized and it shall be their duty to assist the county and municipal police authorities to enforce this chapter, and any other chapter relating to the manufacture, sale or distribution of alcoholic beverages, as defined in § 57-3-101 , in any county or municipality, failing to adopt the rights granted under the various provisions of this chapter. (2) Inspectors, agents or officers appointed by the commission shall be cloaked with and have the duty, power and authority to exercise the same functions and duties as conferred by law upon the highway patrol in the illegal traffic of intoxicating liquors. Inspectors, agents and officers of the commission shall have concurrent authority with the highway patrol in the enforcement of title 55, chapters 7-10 and 50 for the express purpose of enabling the commission properly to enforce the laws and regulations pertaining to traffic in alcoholic beverages. (c) (1) Any person under twenty-one (21) years of age who knowingly makes a false statement or exhibits false identification to the effect that the person is twenty-one (21) years old or older to any person engaged in the sale of alcoholic beverages for the purpose of purchasing or obtaining the same commits a misdemeanor. In addition to any criminal penalty established by this subsection (c), a court in which a person younger than twenty-one (21) years of age but eighteen (18) years of age or older is convicted under this subsection (c) of a second or subsequent offense shall prepare and send to the department of safety, driver control division, within five (5) working days of the conviction, an order of denial of driving privileges for the offender for a period not to exceed one (1) year. The offender may apply to the court for a restricted driver license. The judge shall order the issuance of a restricted motor vehicle operator's license, in accordance with § 55-50-502 . The court and the department shall follow the same procedures and utilize the same costs for a person younger than twenty-one (21) years of age but eighteen (18) years of age or older as provided in title 55, chapter 10, part 7, for offenders younger than eighteen (18) years of age but thirteen (13) years of age or older. (2) If the person violating this subsection (c) is less than eighteen (18) years of age, that person shall be punished by a fine of fifty dollars ($50.00) and not less than twenty (20) hours of community service work, which fine or penalty shall not be suspended or waived. The fine imposed by this subdivision (c)(2) shall apply regardless of whether the violator cooperates with law enforcement officers by telling them the place the alcohol was purchased or obtained or from whom it was purchased or obtained. (3) If the person violating this subsection (c) is eighteen (18) years of age or older but less than twenty-one (21) years of age, that person shall be punished by a fine of not less than fifty dollars ($50.00) nor more than two hundred dollars ($200) or by imprisonment in the county jail or workhouse for not less than five (5) days nor more than thirty (30) days. The penalties imposed by this subdivision (c)(3) apply regardless of whether the violator cooperates with law enforcement officers by telling them the place the alcohol was purchased or obtained or from whom it was purchased or obtained. Acts 1939, ch. 49, § 15; C. Supp. 1950, § 6648.21 (Williams, § 6648.18); Acts 1955, ch. 347, § 4; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 223, § 1; impl. am. Acts 1963, ch. 257, § 46; 1967, ch. 148, § 1; 1970, ch. 398, § 3; impl. am. Acts 1979, ch. 413, § 1; T.C.A. (orig. ed.), § 57-148; Acts 1984, ch. 1006, §§ 6, 11, 12, 17; 1985, ch. 321, § 1; 1986, ch. 758, § 2; 1986, ch. 788, § 2; 1989, ch. 591, §§ 62, 111, 113; 1991, ch. 473, § 1; 1992, ch. 608, § 12; 2003 , ch. 375, § 1; 2006, ch. 900, § 4; 2006, ch. 986, §§ 1, 2.
(a) (1) Except as otherwise provided, a violation of this chapter is a Class A misdemeanor. (2) If any person shall, or shall attempt to, forge or counterfeit, or cause or permit to be forged or counterfeited, any stamp, die, plate, official signature, certificate, evidence of tax payment, license, or other instrument which has been provided or may be hereafter provided, made or used in the pursuance of the execution of this chapter as aforementioned, upon any paper or other material, or shall stamp or mark, or cause to be stamped or marked, any paper, or other material by such forged or counterfeited stamp, die, plate, official signature, certificate, evidence of tax payment, license or other instrument as aforementioned, or shall forge the name or signature of any officer, commissioner, deputy officer, or employee under this chapter or under the rules and the regulations of the commission, or cause the same to be done, or forge or counterfeit, or cause or permit to be forged or counterfeited, any evidence of the payment of any tax provided for in this chapter, with intent to defraud the state of any of the taxes imposed by this chapter, or any provision thereof, or shall in any otherwise, by imitating, restoring, altering, or reusing any stamp or other written evidence of the payment of such taxes knowingly defraud or attempt to defraud the state, or have or retain in such person's possession any of such stamps which are forged or counterfeited, or any such evidence of such payment, or any stamp which has been altered, restored or counterfeited with intent to defraud the state, such person shall be punished for criminal conspiracy. (3) (A) It is unlawful for any person under twenty-one (21) years of age to have in such person's possession or to consume any intoxicating liquor or beer for any purpose, whether the same be possessed or consumed in a dry county or a wet county. It is unlawful for any person under twenty-one (21) years of age to transport any intoxicating liquor or beer for any purpose, whether the same be transported in a dry or wet county; provided, that this section shall not be construed as prohibiting any person eighteen (18) years of age or older from transporting, possessing, selling or dispensing intoxicating liquor or beer in the course of such person's employment. For purposes of this subdivision (a)(3), "beer" shall have the same meaning as provided in § 57-6-102 . (B) A violation of subdivision (a)(3)(A) is a Class A misdemeanor. (C) Any person under twenty-one (21) years of age found to have violated this subdivision (a)(3) shall, regardless of the final disposition of such violation, have the right to have the records, as defined in § 40-32-101 , of such violation destroyed after the passage of six (6) months from the date of the violation. Such destruction shall occur upon motion of the person to the court which heard the violation and shall be without cost to such person. No violation of this subdivision (a)(3) may at any time be used against the violator in any criminal proceeding. (4) Any person who purchases an alcoholic beverage for or at the request of a person under twenty-one (21) years of age commits a misdemeanor and, upon conviction for such person's first such offense, shall be punished by a fine of not less than twenty-five dollars ($25.00) nor more than five hundred dollars ($500), plus all penalties imposed by § 39-15-404 . Upon a person's second or subsequent conviction for such offense, such person shall be punished by a fine of not less than fifty dollars ($50.00) nor more than one thousand dollars ($1,000), plus all penalties imposed by § 39-15-404 . (5) (A) It is unlawful for any person who is younger than twenty-one (21) years of age to purchase or attempt to purchase any alcoholic beverage. (B) A violation of this subdivision (a)(5) is a Class A misdemeanor. (C) (i) In addition to any criminal penalty established by this section, a court in which a person younger than twenty-one (21) years of age but eighteen (18) years of age or older is convicted of the purchase or attempt to purchase or possession of alcoholic beverages in violation of this section shall prepare and send to the department of safety, driver control division, within five (5) working days of the conviction, an order of denial of driving privileges for the offender. (ii) The court and the department shall follow the same procedures and utilize the same sanctions and costs for a person younger than twenty-one (21) years of age but eighteen (18) years of age or older as provided in title 55, chapter 10, part 7, for offenders younger than eighteen (18) years of age but thirteen (13) years of age or older.
(1) Except as otherwise provided, a violation of this chapter is a Class A misdemeanor.
(2) If any person shall, or shall attempt to, forge or counterfeit, or cause or permit to be forged or counterfeited, any stamp, die, plate, official signature, certificate, evidence of tax payment, license, or other instrument which has been provided or may be hereafter provided, made or used in the pursuance of the execution of this chapter as aforementioned, upon any paper or other material, or shall stamp or mark, or cause to be stamped or marked, any paper, or other material by such forged or counterfeited stamp, die, plate, official signature, certificate, evidence of tax payment, license or other instrument as aforementioned, or shall forge the name or signature of any officer, commissioner, deputy officer, or employee under this chapter or under the rules and the regulations of the commission, or cause the same to be done, or forge or counterfeit, or cause or permit to be forged or counterfeited, any evidence of the payment of any tax provided for in this chapter, with intent to defraud the state of any of the taxes imposed by this chapter, or any provision thereof, or shall in any otherwise, by imitating, restoring, altering, or reusing any stamp or other written evidence of the payment of such taxes knowingly defraud or attempt to defraud the state, or have or retain in such person's possession any of such stamps which are forged or counterfeited, or any such evidence of such payment, or any stamp which has been altered, restored or counterfeited with intent to defraud the state, such person shall be punished for criminal conspiracy.
(3) (A) It is unlawful for any person under twenty-one (21) years of age to have in such person's possession or to consume any intoxicating liquor or beer for any purpose, whether the same be possessed or consumed in a dry county or a wet county. It is unlawful for any person under twenty-one (21) years of age to transport any intoxicating liquor or beer for any purpose, whether the same be transported in a dry or wet county; provided, that this section shall not be construed as prohibiting any person eighteen (18) years of age or older from transporting, possessing, selling or dispensing intoxicating liquor or beer in the course of such person's employment. For purposes of this subdivision (a)(3), "beer" shall have the same meaning as provided in § 57-6-102 . (B) A violation of subdivision (a)(3)(A) is a Class A misdemeanor. (C) Any person under twenty-one (21) years of age found to have violated this subdivision (a)(3) shall, regardless of the final disposition of such violation, have the right to have the records, as defined in § 40-32-101 , of such violation destroyed after the passage of six (6) months from the date of the violation. Such destruction shall occur upon motion of the person to the court which heard the violation and shall be without cost to such person. No violation of this subdivision (a)(3) may at any time be used against the violator in any criminal proceeding.
(A) It is unlawful for any person under twenty-one (21) years of age to have in such person's possession or to consume any intoxicating liquor or beer for any purpose, whether the same be possessed or consumed in a dry county or a wet county. It is unlawful for any person under twenty-one (21) years of age to transport any intoxicating liquor or beer for any purpose, whether the same be transported in a dry or wet county; provided, that this section shall not be construed as prohibiting any person eighteen (18) years of age or older from transporting, possessing, selling or dispensing intoxicating liquor or beer in the course of such person's employment. For purposes of this subdivision (a)(3), "beer" shall have the same meaning as provided in § 57-6-102 .
(B) A violation of subdivision (a)(3)(A) is a Class A misdemeanor.
(C) Any person under twenty-one (21) years of age found to have violated this subdivision (a)(3) shall, regardless of the final disposition of such violation, have the right to have the records, as defined in § 40-32-101 , of such violation destroyed after the passage of six (6) months from the date of the violation. Such destruction shall occur upon motion of the person to the court which heard the violation and shall be without cost to such person. No violation of this subdivision (a)(3) may at any time be used against the violator in any criminal proceeding.
(4) Any person who purchases an alcoholic beverage for or at the request of a person under twenty-one (21) years of age commits a misdemeanor and, upon conviction for such person's first such offense, shall be punished by a fine of not less than twenty-five dollars ($25.00) nor more than five hundred dollars ($500), plus all penalties imposed by § 39-15-404 . Upon a person's second or subsequent conviction for such offense, such person shall be punished by a fine of not less than fifty dollars ($50.00) nor more than one thousand dollars ($1,000), plus all penalties imposed by § 39-15-404 .
(5) (A) It is unlawful for any person who is younger than twenty-one (21) years of age to purchase or attempt to purchase any alcoholic beverage. (B) A violation of this subdivision (a)(5) is a Class A misdemeanor. (C) (i) In addition to any criminal penalty established by this section, a court in which a person younger than twenty-one (21) years of age but eighteen (18) years of age or older is convicted of the purchase or attempt to purchase or possession of alcoholic beverages in violation of this section shall prepare and send to the department of safety, driver control division, within five (5) working days of the conviction, an order of denial of driving privileges for the offender. (ii) The court and the department shall follow the same procedures and utilize the same sanctions and costs for a person younger than twenty-one (21) years of age but eighteen (18) years of age or older as provided in title 55, chapter 10, part 7, for offenders younger than eighteen (18) years of age but thirteen (13) years of age or older.
(A) It is unlawful for any person who is younger than twenty-one (21) years of age to purchase or attempt to purchase any alcoholic beverage.
(B) A violation of this subdivision (a)(5) is a Class A misdemeanor.
(C) (i) In addition to any criminal penalty established by this section, a court in which a person younger than twenty-one (21) years of age but eighteen (18) years of age or older is convicted of the purchase or attempt to purchase or possession of alcoholic beverages in violation of this section shall prepare and send to the department of safety, driver control division, within five (5) working days of the conviction, an order of denial of driving privileges for the offender. (ii) The court and the department shall follow the same procedures and utilize the same sanctions and costs for a person younger than twenty-one (21) years of age but eighteen (18) years of age or older as provided in title 55, chapter 10, part 7, for offenders younger than eighteen (18) years of age but thirteen (13) years of age or older.
(i) In addition to any criminal penalty established by this section, a court in which a person younger than twenty-one (21) years of age but eighteen (18) years of age or older is convicted of the purchase or attempt to purchase or possession of alcoholic beverages in violation of this section shall prepare and send to the department of safety, driver control division, within five (5) working days of the conviction, an order of denial of driving privileges for the offender.
(ii) The court and the department shall follow the same procedures and utilize the same sanctions and costs for a person younger than twenty-one (21) years of age but eighteen (18) years of age or older as provided in title 55, chapter 10, part 7, for offenders younger than eighteen (18) years of age but thirteen (13) years of age or older.
(b) (1) The members of the highway patrol shall be authorized and it shall be their duty to assist the county and municipal police authorities to enforce this chapter, and any other chapter relating to the manufacture, sale or distribution of alcoholic beverages, as defined in § 57-3-101 , in any county or municipality, failing to adopt the rights granted under the various provisions of this chapter. (2) Inspectors, agents or officers appointed by the commission shall be cloaked with and have the duty, power and authority to exercise the same functions and duties as conferred by law upon the highway patrol in the illegal traffic of intoxicating liquors. Inspectors, agents and officers of the commission shall have concurrent authority with the highway patrol in the enforcement of title 55, chapters 7-10 and 50 for the express purpose of enabling the commission properly to enforce the laws and regulations pertaining to traffic in alcoholic beverages.
(1) The members of the highway patrol shall be authorized and it shall be their duty to assist the county and municipal police authorities to enforce this chapter, and any other chapter relating to the manufacture, sale or distribution of alcoholic beverages, as defined in § 57-3-101 , in any county or municipality, failing to adopt the rights granted under the various provisions of this chapter.
(2) Inspectors, agents or officers appointed by the commission shall be cloaked with and have the duty, power and authority to exercise the same functions and duties as conferred by law upon the highway patrol in the illegal traffic of intoxicating liquors. Inspectors, agents and officers of the commission shall have concurrent authority with the highway patrol in the enforcement of title 55, chapters 7-10 and 50 for the express purpose of enabling the commission properly to enforce the laws and regulations pertaining to traffic in alcoholic beverages.
(c) (1) Any person under twenty-one (21) years of age who knowingly makes a false statement or exhibits false identification to the effect that the person is twenty-one (21) years old or older to any person engaged in the sale of alcoholic beverages for the purpose of purchasing or obtaining the same commits a misdemeanor. In addition to any criminal penalty established by this subsection (c), a court in which a person younger than twenty-one (21) years of age but eighteen (18) years of age or older is convicted under this subsection (c) of a second or subsequent offense shall prepare and send to the department of safety, driver control division, within five (5) working days of the conviction, an order of denial of driving privileges for the offender for a period not to exceed one (1) year. The offender may apply to the court for a restricted driver license. The judge shall order the issuance of a restricted motor vehicle operator's license, in accordance with § 55-50-502 . The court and the department shall follow the same procedures and utilize the same costs for a person younger than twenty-one (21) years of age but eighteen (18) years of age or older as provided in title 55, chapter 10, part 7, for offenders younger than eighteen (18) years of age but thirteen (13) years of age or older. (2) If the person violating this subsection (c) is less than eighteen (18) years of age, that person shall be punished by a fine of fifty dollars ($50.00) and not less than twenty (20) hours of community service work, which fine or penalty shall not be suspended or waived. The fine imposed by this subdivision (c)(2) shall apply regardless of whether the violator cooperates with law enforcement officers by telling them the place the alcohol was purchased or obtained or from whom it was purchased or obtained. (3) If the person violating this subsection (c) is eighteen (18) years of age or older but less than twenty-one (21) years of age, that person shall be punished by a fine of not less than fifty dollars ($50.00) nor more than two hundred dollars ($200) or by imprisonment in the county jail or workhouse for not less than five (5) days nor more than thirty (30) days. The penalties imposed by this subdivision (c)(3) apply regardless of whether the violator cooperates with law enforcement officers by telling them the place the alcohol was purchased or obtained or from whom it was purchased or obtained.
(1) Any person under twenty-one (21) years of age who knowingly makes a false statement or exhibits false identification to the effect that the person is twenty-one (21) years old or older to any person engaged in the sale of alcoholic beverages for the purpose of purchasing or obtaining the same commits a misdemeanor. In addition to any criminal penalty established by this subsection (c), a court in which a person younger than twenty-one (21) years of age but eighteen (18) years of age or older is convicted under this subsection (c) of a second or subsequent offense shall prepare and send to the department of safety, driver control division, within five (5) working days of the conviction, an order of denial of driving privileges for the offender for a period not to exceed one (1) year. The offender may apply to the court for a restricted driver license. The judge shall order the issuance of a restricted motor vehicle operator's license, in accordance with § 55-50-502 . The court and the department shall follow the same procedures and utilize the same costs for a person younger than twenty-one (21) years of age but eighteen (18) years of age or older as provided in title 55, chapter 10, part 7, for offenders younger than eighteen (18) years of age but thirteen (13) years of age or older.
(2) If the person violating this subsection (c) is less than eighteen (18) years of age, that person shall be punished by a fine of fifty dollars ($50.00) and not less than twenty (20) hours of community service work, which fine or penalty shall not be suspended or waived. The fine imposed by this subdivision (c)(2) shall apply regardless of whether the violator cooperates with law enforcement officers by telling them the place the alcohol was purchased or obtained or from whom it was purchased or obtained.
(3) If the person violating this subsection (c) is eighteen (18) years of age or older but less than twenty-one (21) years of age, that person shall be punished by a fine of not less than fifty dollars ($50.00) nor more than two hundred dollars ($200) or by imprisonment in the county jail or workhouse for not less than five (5) days nor more than thirty (30) days. The penalties imposed by this subdivision (c)(3) apply regardless of whether the violator cooperates with law enforcement officers by telling them the place the alcohol was purchased or obtained or from whom it was purchased or obtained.
Acts 1939, ch. 49, § 15; C. Supp. 1950, § 6648.21 (Williams, § 6648.18); Acts 1955, ch. 347, § 4; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 223, § 1; impl. am. Acts 1963, ch. 257, § 46; 1967, ch. 148, § 1; 1970, ch. 398, § 3; impl. am. Acts 1979, ch. 413, § 1; T.C.A. (orig. ed.), § 57-148; Acts 1984, ch. 1006, §§ 6, 11, 12, 17; 1985, ch. 321, § 1; 1986, ch. 758, § 2; 1986, ch. 788, § 2; 1989, ch. 591, §§ 62, 111, 113; 1991, ch. 473, § 1; 1992, ch. 608, § 12; 2003 , ch. 375, § 1; 2006, ch. 900, § 4; 2006, ch. 986, §§ 1, 2.
Tenn. Code Ann. § 57-5-303 — TN Code / Title 57 / Chapter 5 / Section 57-5-303
Violation of law, rule or regulation - Penalties
Status: in_force

(a) Any violation of this chapter or rule or regulation of the commissioner of revenue or the violations of any rule or regulation of a county legislative body, metropolitan council or city legislative body relative to the conducting of the beer or like beverage business as defined in § 57-5-101 is a Class C misdemeanor where the penalty is not otherwise fixed. (b) A violation of this section involving either unlawful possession or illegal transportation, or both, of over one hundred (100) cases of twenty-four (24) twelve ounce (12 oz.) cans of beer or other light alcoholic beverage, or the equivalent thereof with respect to quantity or the kinds of containers, is a Class E felony. (c) Upon the second conviction of any person engaging in a business regulated under this chapter of making, or permitting to be made, any sale of alcoholic beverages, beer or wine to a person under twenty-one (21) years of age in violation of this chapter, such person is guilty of a Class E felony. In addition, upon the second such conviction, the permit or license of such person shall be automatically and permanently revoked regardless of any other punishment actually imposed. (d) Each violation of this chapter shall constitute a separate and distinct offense. Acts 1933, ch. 69, § 13; C. Supp. 1950, § 1191.16 (Williams, § 1191.17); Acts 1965, ch. 321, § 6; 1969, ch. 299, § 2; 1972, ch. 448, § 3; 1979, ch. 256, § 2; impl. am. Acts 1979, ch. 413, §§ 1, 2; T.C.A. (orig. ed.), § 57-223; Acts 1984, ch. 1006, § 5; 1989, ch. 591, §§ 64, 65.
(a) Any violation of this chapter or rule or regulation of the commissioner of revenue or the violations of any rule or regulation of a county legislative body, metropolitan council or city legislative body relative to the conducting of the beer or like beverage business as defined in § 57-5-101 is a Class C misdemeanor where the penalty is not otherwise fixed.
(b) A violation of this section involving either unlawful possession or illegal transportation, or both, of over one hundred (100) cases of twenty-four (24) twelve ounce (12 oz.) cans of beer or other light alcoholic beverage, or the equivalent thereof with respect to quantity or the kinds of containers, is a Class E felony.
(c) Upon the second conviction of any person engaging in a business regulated under this chapter of making, or permitting to be made, any sale of alcoholic beverages, beer or wine to a person under twenty-one (21) years of age in violation of this chapter, such person is guilty of a Class E felony. In addition, upon the second such conviction, the permit or license of such person shall be automatically and permanently revoked regardless of any other punishment actually imposed.
(d) Each violation of this chapter shall constitute a separate and distinct offense.
Acts 1933, ch. 69, § 13; C. Supp. 1950, § 1191.16 (Williams, § 1191.17); Acts 1965, ch. 321, § 6; 1969, ch. 299, § 2; 1972, ch. 448, § 3; 1979, ch. 256, § 2; impl. am. Acts 1979, ch. 413, §§ 1, 2; T.C.A. (orig. ed.), § 57-223; Acts 1984, ch. 1006, § 5; 1989, ch. 591, §§ 64, 65.
Tenn. Code Ann. § 57-5-111 — TN Code / Title 57 / Chapter 5 / Section 57-5-111
Homemade beer
Status: in_force

(a) For purposes of this section: (1) "Beer" has the same meaning as the term is defined in § 57-5-101(b) ; and (2) "Homemade," with respect to the making of beer, means beer made by a person's own efforts and not for a commercial purpose, but does not require that the beer be made in the person's home. (b) (1) No license or permit shall be required under this title for the making of homemade beer, and the possession, transportation, or storage of homemade beer, by any person if all of the following apply: (A) The person who makes the beer receives no compensation; (B) The beer is not sold or offered for sale; and (C) The total quantity of beer made, in a calendar year, by the person and any other person living in the same household does not exceed one hundred gallons (100 gals.) if the household has only one (1) person of legal drinking age or two hundred gallons (200 gals.) if the household has two (2) or more persons of legal drinking age. (2) A person who makes, possesses, transports, or stores beer in compliance with the limitations specified in subdivision (b)(1) is not a manufacturer of beer for purposes of this chapter. (3) Any homemade beer in compliance with subdivision (b)(1) that is being transported shall be clearly identified as homemade beer. (4) Homemade beer made in compliance with the limitations in subdivision (b)(1) may be consumed by the person who made it and the person's family, neighbors, and friends at any private residence or other private location where the possession and consumption of beer is permissible under this chapter, local ordinances, or other applicable law. This subdivision (b)(4) does not apply to licensed premises under this chapter. (c) The use of homemade beer made in compliance with the limitations specified in subdivision (b)(1) is allowed for purposes of exhibition, demonstration, judging, tasting, or sampling or as part of a contest or competition, if the exhibition, demonstration, judging, tasting, sampling, contest, or competition is held at a private residence or on a licensed premises. Homemade beer used for purposes described in this subsection (c), including the submission or consumption of such beer, shall not be considered sold or offered for sale, and any prize awarded at a contest or competition or as a result of an exhibition, demonstration, judging, tasting, or sampling shall not be considered compensation. No fee may be charged for consumption of the homemade beer at the exhibition, demonstration, judging, tasting, sampling, contest, or competition; provided, however, an entrance fee may be charged to persons attending an exhibition, contest, or competition. (d) (1) Notwithstanding any law to the contrary, a person who is not a permit holder under this chapter may, at a private residence, and a person who is a permit holder under this chapter may, on the permitted premises, conduct, sponsor, or host a contest, competition, or other event for the exhibition, demonstration, judging, tasting, or sampling of homemade beer made in compliance with the limitations specified in subdivision (b)(1) if the person does not sell the beer and, unless the person is the maker of the beer, does not acquire any ownership interest in the beer. (2) No fee may be charged for consumption of homemade beer at the contest, competition, or other event; provided, however, an entrance fee may be charged to persons attending a contest, competition, or other event. (3) If the contest, competition, or other event is held on a permitted premises, the permit holder may allow the homemade beer to be stored on the premises if the homemade beer is clearly identified and kept separate from any alcoholic beverages or beer owned by the permit holder. Any homemade beer stored on the premises shall be removed within twenty-four (24) hours after the contest, competition, or other event has ended. (e) Any city or county may regulate contests, competitions, or other events for the exhibition, demonstration, judging, tasting, or sampling of homemade beer as described in subsection (d), including requiring a permit for the contests, competitions, or other events. (f) No taxes levied or collected pursuant to this title shall be applicable to any homemade beer made in compliance with subdivision (b)(1). Added by 2015 Tenn. Acts, ch. 69, s 1, eff. 4/6/2015.
(a) For purposes of this section: (1) "Beer" has the same meaning as the term is defined in § 57-5-101(b) ; and (2) "Homemade," with respect to the making of beer, means beer made by a person's own efforts and not for a commercial purpose, but does not require that the beer be made in the person's home.
(1) "Beer" has the same meaning as the term is defined in § 57-5-101(b) ; and
(2) "Homemade," with respect to the making of beer, means beer made by a person's own efforts and not for a commercial purpose, but does not require that the beer be made in the person's home.
(b) (1) No license or permit shall be required under this title for the making of homemade beer, and the possession, transportation, or storage of homemade beer, by any person if all of the following apply: (A) The person who makes the beer receives no compensation; (B) The beer is not sold or offered for sale; and (C) The total quantity of beer made, in a calendar year, by the person and any other person living in the same household does not exceed one hundred gallons (100 gals.) if the household has only one (1) person of legal drinking age or two hundred gallons (200 gals.) if the household has two (2) or more persons of legal drinking age. (2) A person who makes, possesses, transports, or stores beer in compliance with the limitations specified in subdivision (b)(1) is not a manufacturer of beer for purposes of this chapter. (3) Any homemade beer in compliance with subdivision (b)(1) that is being transported shall be clearly identified as homemade beer. (4) Homemade beer made in compliance with the limitations in subdivision (b)(1) may be consumed by the person who made it and the person's family, neighbors, and friends at any private residence or other private location where the possession and consumption of beer is permissible under this chapter, local ordinances, or other applicable law. This subdivision (b)(4) does not apply to licensed premises under this chapter.
(1) No license or permit shall be required under this title for the making of homemade beer, and the possession, transportation, or storage of homemade beer, by any person if all of the following apply: (A) The person who makes the beer receives no compensation; (B) The beer is not sold or offered for sale; and (C) The total quantity of beer made, in a calendar year, by the person and any other person living in the same household does not exceed one hundred gallons (100 gals.) if the household has only one (1) person of legal drinking age or two hundred gallons (200 gals.) if the household has two (2) or more persons of legal drinking age.
(A) The person who makes the beer receives no compensation;
(B) The beer is not sold or offered for sale; and
(C) The total quantity of beer made, in a calendar year, by the person and any other person living in the same household does not exceed one hundred gallons (100 gals.) if the household has only one (1) person of legal drinking age or two hundred gallons (200 gals.) if the household has two (2) or more persons of legal drinking age.
(2) A person who makes, possesses, transports, or stores beer in compliance with the limitations specified in subdivision (b)(1) is not a manufacturer of beer for purposes of this chapter.
(3) Any homemade beer in compliance with subdivision (b)(1) that is being transported shall be clearly identified as homemade beer.
(4) Homemade beer made in compliance with the limitations in subdivision (b)(1) may be consumed by the person who made it and the person's family, neighbors, and friends at any private residence or other private location where the possession and consumption of beer is permissible under this chapter, local ordinances, or other applicable law. This subdivision (b)(4) does not apply to licensed premises under this chapter.
(c) The use of homemade beer made in compliance with the limitations specified in subdivision (b)(1) is allowed for purposes of exhibition, demonstration, judging, tasting, or sampling or as part of a contest or competition, if the exhibition, demonstration, judging, tasting, sampling, contest, or competition is held at a private residence or on a licensed premises. Homemade beer used for purposes described in this subsection (c), including the submission or consumption of such beer, shall not be considered sold or offered for sale, and any prize awarded at a contest or competition or as a result of an exhibition, demonstration, judging, tasting, or sampling shall not be considered compensation. No fee may be charged for consumption of the homemade beer at the exhibition, demonstration, judging, tasting, sampling, contest, or competition; provided, however, an entrance fee may be charged to persons attending an exhibition, contest, or competition.
(d) (1) Notwithstanding any law to the contrary, a person who is not a permit holder under this chapter may, at a private residence, and a person who is a permit holder under this chapter may, on the permitted premises, conduct, sponsor, or host a contest, competition, or other event for the exhibition, demonstration, judging, tasting, or sampling of homemade beer made in compliance with the limitations specified in subdivision (b)(1) if the person does not sell the beer and, unless the person is the maker of the beer, does not acquire any ownership interest in the beer. (2) No fee may be charged for consumption of homemade beer at the contest, competition, or other event; provided, however, an entrance fee may be charged to persons attending a contest, competition, or other event. (3) If the contest, competition, or other event is held on a permitted premises, the permit holder may allow the homemade beer to be stored on the premises if the homemade beer is clearly identified and kept separate from any alcoholic beverages or beer owned by the permit holder. Any homemade beer stored on the premises shall be removed within twenty-four (24) hours after the contest, competition, or other event has ended.
(1) Notwithstanding any law to the contrary, a person who is not a permit holder under this chapter may, at a private residence, and a person who is a permit holder under this chapter may, on the permitted premises, conduct, sponsor, or host a contest, competition, or other event for the exhibition, demonstration, judging, tasting, or sampling of homemade beer made in compliance with the limitations specified in subdivision (b)(1) if the person does not sell the beer and, unless the person is the maker of the beer, does not acquire any ownership interest in the beer.
(2) No fee may be charged for consumption of homemade beer at the contest, competition, or other event; provided, however, an entrance fee may be charged to persons attending a contest, competition, or other event.
(3) If the contest, competition, or other event is held on a permitted premises, the permit holder may allow the homemade beer to be stored on the premises if the homemade beer is clearly identified and kept separate from any alcoholic beverages or beer owned by the permit holder. Any homemade beer stored on the premises shall be removed within twenty-four (24) hours after the contest, competition, or other event has ended.
(e) Any city or county may regulate contests, competitions, or other events for the exhibition, demonstration, judging, tasting, or sampling of homemade beer as described in subsection (d), including requiring a permit for the contests, competitions, or other events.
(f) No taxes levied or collected pursuant to this title shall be applicable to any homemade beer made in compliance with subdivision (b)(1).
Added by 2015 Tenn. Acts, ch. 69, s 1, eff. 4/6/2015.
Tenn. Code Ann. § 57-3-606 — TN Code / Title 57 / Chapter 3 / Section 57-3-606
Wholesalers to import from nonresident seller permittees only
Status: in_force

No wholesaler licensed under § 57-3-203 may purchase or order any alcoholic beverage for importation into the state from any source other than one possessed of a nonresident seller's permit or a wholesaler licensed pursuant to § 57-3-203 holding a basic permit under the Federal Alcohol Administration Act ( 27 U.S.C. § 201 et seq.), as an importer. No such wholesaler may purchase or order any alcoholic beverage for importation into the state from any permittee whose permit has been revoked or suspended after such wholesaler has received notice of the revocation or suspension. Notwithstanding § 57-1-201(b)(1)(A) , no administrative action, including the imposition of any fine, may be brought against a wholesaler under this section unless, prior to bringing the action, the commission has provided written notice to the wholesaler advising the wholesaler that the supplier's nonresident seller's permit has been revoked, suspended, or not renewed. Amended by 2016 Tenn. Acts, ch. 898,s 3, eff. 4/27/2016. Acts 1981, ch. 157, § 6; 2011, ch. 448, § 2.
No wholesaler licensed under § 57-3-203 may purchase or order any alcoholic beverage for importation into the state from any source other than one possessed of a nonresident seller's permit or a wholesaler licensed pursuant to § 57-3-203 holding a basic permit under the Federal Alcohol Administration Act ( 27 U.S.C. § 201 et seq.), as an importer. No such wholesaler may purchase or order any alcoholic beverage for importation into the state from any permittee whose permit has been revoked or suspended after such wholesaler has received notice of the revocation or suspension. Notwithstanding § 57-1-201(b)(1)(A) , no administrative action, including the imposition of any fine, may be brought against a wholesaler under this section unless, prior to bringing the action, the commission has provided written notice to the wholesaler advising the wholesaler that the supplier's nonresident seller's permit has been revoked, suspended, or not renewed.
Amended by 2016 Tenn. Acts, ch. 898,s 3, eff. 4/27/2016.
Acts 1981, ch. 157, § 6; 2011, ch. 448, § 2.
Tenn. Code Ann. § 57-3-214 — TN Code / Title 57 / Chapter 3 / Section 57-3-214
Revocation, suspension or denial of license or permit
Status: in_force

(a) Whenever, under this chapter, the commission is authorized to revoke a license or permit issued by it, except in those cases where revocation is mandatory, it may, if, in its discretion, it feels that revocation of the license or permit is too drastic a penalty, suspend the license or permit, and the procedure for such suspension and the review of such suspension order shall be the same as that prescribed herein for revocation of licenses or permits issued under this chapter. (b) If a revocation of license is being contemplated with respect to a retailer's license on premises owned by a person, firm or corporation not the licensee, a copy of the notice sent to the licensee shall also be sent to the owner at the address on record with the commission. (c) The commission or other employee designated by the commission is empowered to subpoena witnesses and compel their attendance and the production of records, memoranda, papers and other documents at any hearing authorized under this section. (d) At all hearings provided for herein, the commission shall provide a stenographer to take a stenographic record of the evidence adduced at such hearing. The applicant, licensee, permittee, or protestant shall be entitled to a copy of the stenographic record, upon application thereof, and upon paying the reasonable cost thereof to be fixed by the commission. The commission may require the applicant to bear the costs of any hearing required on the application including any fees to court reporter and preparation and copying of a transcript or stenographic record of such hearing. All such costs must be paid by the applicant before it may receive its license. (e) No judge of any court shall have the authority to supersede, stay or enjoin any order of revocation of the commission issued pursuant to a hearing authorized under this section, but such order shall remain in full force and effect until the final decision by the supreme court except where the judgment of the circuit court is unappealed from and has become a final judgment. Acts 1939, ch. 49, § 14; 1941, ch. 113, § 1; 1945, ch. 85, §§ 1, 2; 1949, ch. 284, § 8; C. Supp. 1950, § 6648.17; impl. am. Acts 1963, ch. 257, § 30; Acts 1970, ch. 469, § 1; 1977, ch. 461, § 2; T.C.A. (orig. ed.), § 57-127; Acts 1981, ch. 449, § 2; 1981, ch. 465, §§ 1-3; 1982, ch. 877, § 1; 1986, ch. 738, § 3.
(a) Whenever, under this chapter, the commission is authorized to revoke a license or permit issued by it, except in those cases where revocation is mandatory, it may, if, in its discretion, it feels that revocation of the license or permit is too drastic a penalty, suspend the license or permit, and the procedure for such suspension and the review of such suspension order shall be the same as that prescribed herein for revocation of licenses or permits issued under this chapter.
(b) If a revocation of license is being contemplated with respect to a retailer's license on premises owned by a person, firm or corporation not the licensee, a copy of the notice sent to the licensee shall also be sent to the owner at the address on record with the commission.
(c) The commission or other employee designated by the commission is empowered to subpoena witnesses and compel their attendance and the production of records, memoranda, papers and other documents at any hearing authorized under this section.
(d) At all hearings provided for herein, the commission shall provide a stenographer to take a stenographic record of the evidence adduced at such hearing. The applicant, licensee, permittee, or protestant shall be entitled to a copy of the stenographic record, upon application thereof, and upon paying the reasonable cost thereof to be fixed by the commission. The commission may require the applicant to bear the costs of any hearing required on the application including any fees to court reporter and preparation and copying of a transcript or stenographic record of such hearing. All such costs must be paid by the applicant before it may receive its license.
(e) No judge of any court shall have the authority to supersede, stay or enjoin any order of revocation of the commission issued pursuant to a hearing authorized under this section, but such order shall remain in full force and effect until the final decision by the supreme court except where the judgment of the circuit court is unappealed from and has become a final judgment.
Acts 1939, ch. 49, § 14; 1941, ch. 113, § 1; 1945, ch. 85, §§ 1, 2; 1949, ch. 284, § 8; C. Supp. 1950, § 6648.17; impl. am. Acts 1963, ch. 257, § 30; Acts 1970, ch. 469, § 1; 1977, ch. 461, § 2; T.C.A. (orig. ed.), § 57-127; Acts 1981, ch. 449, § 2; 1981, ch. 465, §§ 1-3; 1982, ch. 877, § 1; 1986, ch. 738, § 3.
Tenn. Code Ann. § 57-5-110 — TN Code / Title 57 / Chapter 5 / Section 57-5-110
Bonds of warehousemen, dealers and manufacturers - Terms and conditions - Alternative collateral
Status: in_force

(a) All persons, firms, corporations, joint-stock companies, syndicates or associations in this state storing, selling, distributing and/or manufacturing beer in this state shall execute a bond securing the payment of the taxes levied, as the state privilege tax, under provisions hereof, the bond to be payable to the commissioner of revenue and to be signed by some solvent surety company residing in or having an office and agent in this state, and to be approved by the commissioner. (b) Such bond shall be conditioned upon and posted to secure the proper payment of all taxes for which the taxpayer may become liable during the taxpayer's initial license period of twelve (12) months, in the minimum penal sum of twenty thousand dollars ($20,000); provided, that after monthly reports have been received by the department which cover the initial three (3) full months of such person's operating experience, the penal sum may, upon written request of the taxpayer, be adjusted to an amount equal to no less than twice the amount of the tax required to be paid by such person per month and shall be determined by averaging such tax over the period of months immediately preceding the adjustment. If, at any time after the initial three (3) months operating experience, the commissioner shall determine the average monthly tax liability of a taxpayer to be greater than twenty thousand dollars ($20,000), the taxpayer shall be required to immediately file a rider to the taxpayer's bond to increase the penal sum of the bond to two (2) times the taxpayer's average monthly tax liability as determined by the commissioner. (c) If, at any time after the execution of the bond, the surety thereon shall become insolvent, the commissioner may require the execution of a new bond with good and solvent surety in the same manner and with the same penalty as aforementioned, and subject to the approval of the commissioner, and any person executing a bond under this chapter may, at any time prior to default under any existing bond, apply to the commissioner for cancellation of the existing bond and for leave to file a new bond with new surety thereon in accordance with the provisions aforementioned, and shall have the right to file such new bond, at such time, by and with the approval of the commissioner. (d) In lieu of a corporate surety on such bond as required by subsection (a), the commissioner may allow the applicant to secure such bond by depositing collateral in the form of a certificate of deposit as accepted and authorized by the banking laws of this state, which has a face value equal to the amount of the bond. Such collateral may be deposited with any authorized state depository designated by the commissioner. (e) (1) If a taxpayer has been in continuous operation for three (3) consecutive years and during the preceding six (6) months has paid the special privilege tax in § 57-5-201(a)(1) , for which the taxpayer is liable within the time period for payment set by the statute or rule, then the taxpayer shall not be required to execute and maintain any bond required by this section. (2) Any taxpayer exempted from the bonding requirement of this section who fails to pay the special privilege tax in § 57-5-201(a)(1) , within the time period for payment set by statute or rule shall, upon such failure, be required to execute and maintain a bond as required in this section. Acts 1933, ch. 69, § 6; C. Supp. 1950, § 1191.6; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 57-206; Acts 1983, ch. 379, §§ 1-3; 1986, ch. 676, § 2; 1988, ch. 519, § 1; 1992, ch. 607, § 1; 1993, ch. 297, § 6; T.C.A., § 57-5-106 .
(a) All persons, firms, corporations, joint-stock companies, syndicates or associations in this state storing, selling, distributing and/or manufacturing beer in this state shall execute a bond securing the payment of the taxes levied, as the state privilege tax, under provisions hereof, the bond to be payable to the commissioner of revenue and to be signed by some solvent surety company residing in or having an office and agent in this state, and to be approved by the commissioner.
(b) Such bond shall be conditioned upon and posted to secure the proper payment of all taxes for which the taxpayer may become liable during the taxpayer's initial license period of twelve (12) months, in the minimum penal sum of twenty thousand dollars ($20,000); provided, that after monthly reports have been received by the department which cover the initial three (3) full months of such person's operating experience, the penal sum may, upon written request of the taxpayer, be adjusted to an amount equal to no less than twice the amount of the tax required to be paid by such person per month and shall be determined by averaging such tax over the period of months immediately preceding the adjustment. If, at any time after the initial three (3) months operating experience, the commissioner shall determine the average monthly tax liability of a taxpayer to be greater than twenty thousand dollars ($20,000), the taxpayer shall be required to immediately file a rider to the taxpayer's bond to increase the penal sum of the bond to two (2) times the taxpayer's average monthly tax liability as determined by the commissioner.
(c) If, at any time after the execution of the bond, the surety thereon shall become insolvent, the commissioner may require the execution of a new bond with good and solvent surety in the same manner and with the same penalty as aforementioned, and subject to the approval of the commissioner, and any person executing a bond under this chapter may, at any time prior to default under any existing bond, apply to the commissioner for cancellation of the existing bond and for leave to file a new bond with new surety thereon in accordance with the provisions aforementioned, and shall have the right to file such new bond, at such time, by and with the approval of the commissioner.
(d) In lieu of a corporate surety on such bond as required by subsection (a), the commissioner may allow the applicant to secure such bond by depositing collateral in the form of a certificate of deposit as accepted and authorized by the banking laws of this state, which has a face value equal to the amount of the bond. Such collateral may be deposited with any authorized state depository designated by the commissioner.
(e) (1) If a taxpayer has been in continuous operation for three (3) consecutive years and during the preceding six (6) months has paid the special privilege tax in § 57-5-201(a)(1) , for which the taxpayer is liable within the time period for payment set by the statute or rule, then the taxpayer shall not be required to execute and maintain any bond required by this section. (2) Any taxpayer exempted from the bonding requirement of this section who fails to pay the special privilege tax in § 57-5-201(a)(1) , within the time period for payment set by statute or rule shall, upon such failure, be required to execute and maintain a bond as required in this section.
(1) If a taxpayer has been in continuous operation for three (3) consecutive years and during the preceding six (6) months has paid the special privilege tax in § 57-5-201(a)(1) , for which the taxpayer is liable within the time period for payment set by the statute or rule, then the taxpayer shall not be required to execute and maintain any bond required by this section.
(2) Any taxpayer exempted from the bonding requirement of this section who fails to pay the special privilege tax in § 57-5-201(a)(1) , within the time period for payment set by statute or rule shall, upon such failure, be required to execute and maintain a bond as required in this section.
Acts 1933, ch. 69, § 6; C. Supp. 1950, § 1191.6; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 57-206; Acts 1983, ch. 379, §§ 1-3; 1986, ch. 676, § 2; 1988, ch. 519, § 1; 1992, ch. 607, § 1; 1993, ch. 297, § 6; T.C.A., § 57-5-106 .
Tenn. Code Ann. § 57-3-303 — TN Code / Title 57 / Chapter 3 / Section 57-3-303
Payment of tax - Returns - Bond - Stamps - Rules and regulations - Penalties - Armed forces exemption
Status: in_force

(a) Any wholesaler who imports alcoholic beverages into this state, or who receives alcoholic beverages manufactured in the state, for the purpose of resale in any retail container for eventual retail sale or distribution by sale or gift in this state, shall pay the tax imposed in § 57-3-302 ; provided, that manufacturers and rectifiers duly qualified under this chapter shall be exempt therefrom on all out of state shipments made to persons holding both federal and state permits to sell alcoholic beverages; and provided further, that any distiller or manufacturer licensed to manufacture alcoholic beverages in Tennessee shall be permitted to pay such tax to the commissioner of revenue on such amount of its own product as may be needed for its own use, not to exceed one hundred (100) cases per month. Whenever "sale" or "sold" is used hereinafter in this section, it also means "use" or "used" and "distribute by gift" or "distributed by gift," unless the context requires otherwise. (b) (1) The tax levied by § 57-3-302 shall become due and payable on the first day of each month following the month during which taxable transactions occur, and shall become delinquent if not paid on or before the fifteenth day of each such following month. For the purpose of ascertaining the amount of tax payable, it is the duty of each licensed wholesaler, distiller or manufacturer to transmit to the commissioner a return, as provided for hereinafter, on or before the fifteenth day of each month, upon forms prescribed, and furnished by the commissioner. The tax liability established on the return submitted shall be based upon adjusted gross sales, other than sales or returns to wholesalers and/or suppliers, for the preceding calendar month, and payment thereof shall be made on or before the fifteenth day following such month. (2) In the event of termination of business by a wholesaler, a final return shall be filed and all tax due paid on or before the fifteenth day following closure. (c) (1) Each wholesaler of alcoholic beverages in this state shall file, on or before the fifteenth day of each month, an exact and verified return with the commissioner showing therein, for the preceding calendar month, the quantities of alcoholic beverage: (A) Constituting the wholesaler's beginning and ending inventory; (B) Shipped to the wholesaler from within this state and received by the wholesaler in this state; (C) Shipped to the wholesaler from outside the state and received by the wholesaler in this state; (D) Sold by the wholesaler to purchasers or persons in this state and, indicated separately, those sales or transactions of alcoholic beverages to purchasers or persons within this state on which the tax levied in § 57-3-302 is not applicable; and (E) Sold by the wholesaler to purchasers or persons outside this state. (2) Such report shall also contain any other information required by the commissioner. (d) Each wholesaler, distiller or manufacturer required to file a return shall keep accurate and complete books and records, accounts, and other documents as may be deemed necessary by the commissioner and the commission to substantiate the accuracy of the wholesaler's, distiller's or manufacturer's return and the amount of tax due, and shall retain such records for a period of three (3) years. (e) The commission, after public hearing of which the licensee shall have due notice as heretofore provided in this chapter, may suspend or revoke any license heretofore issued under this chapter for a failure to pay any tax required by this chapter and may suspend or revoke such license for a violation of or failure to comply with the rules and regulations promulgated hereunder, upon receipt of a certification from the commissioner reflecting such failure to pay such tax or a violation of or failure to comply with such rules and regulations. (f) (1) In order to ensure the payment of taxes levied herein, every licensed wholesaler of alcoholic beverages shall qualify with the commissioner before making sales of any alcoholic beverages in this state. (2) In order to so qualify, each wholesaler who is licensed in this state shall annually furnish the department: (A) A cash bond, or a surety bond, with a solvent surety company qualified to do business in this state, the amount of which shall be no less than one hundred ten percent (110%) of the average monthly tax liability of such licensee for the taxes imposed herein during the preceding twelve-month period; (B) Any wholesaler shall before beginning business file an initial bond for a period of four (4) months, the amount of which shall be determined by the commissioner, and at the end of such period the bond shall be adjusted for the balance of the twelve-month period or until the following July 1, whichever occurs first, in an amount no less than one hundred ten percent (110%) of the average tax liability of licensee for the first four (4) months engaged in business, and such bond shall be adjusted annually thereafter in the manner as set forth in subdivision (f)(2)(A); and (C) Such other information as the commissioner may require. (g) The purchase and affixation of alcoholic beverage tax or identification stamps are not required in this state, and all requirements pertaining to the purchase and affixation of such stamps are hereby specifically repealed. (h) (1) If a taxpayer has been in continuous operation for three (3) consecutive years and during the preceding twelve (12) months has paid the gallonage tax imposed by § 57-3-302 for which the taxpayer is liable within the period set by this section or by rule, then the taxpayer shall not be required to execute and maintain any bond required by this section. (2) Any taxpayer exempted from the bonding requirement of this section who fails to pay the tax levied by § 57-3-302 within the period for payment set by this section or by rule shall, upon such failure, be required to execute and maintain a bond as required in this section. (i) The commission shall be authorized to prescribe the manner by which any licensee shall document that all alcoholic beverages sold or distributed in this state have been properly distributed and that all taxes imposed hereunder have been paid. (j) The commission and the commissioner are authorized to make reasonable rules and regulations, not inconsistent with this chapter, relative to the proper documentation needed to demonstrate that all alcoholic beverages and wine distributed in this state have been properly taxed. (k) The state tax set forth in this title on intoxicating liquor or alcoholic beverages, as defined in § 57-3-101 , shall not be applicable to such intoxicating liquors or alcoholic beverages sold for consumption within the geographical boundaries of a fort, base, camp or post of the armed forces of the United States, or to post exchanges, ship service stores, commissaries and messes operated by the United States armed forces. The exemption of the tax herein made shall be effectuated by the department allowing wholesalers and distilleries, duly licensed in Tennessee, credit for taxes paid on such intoxicating liquors or alcoholic beverages sold to post exchanges, ship service stores, commissaries and messes operated and controlled by the United States armed forces, and which are instrumentalities of the government of the United States. This credit shall be allowed only upon application made therefor to the department by the wholesaler or distillery delivering the intoxicating liquor or alcoholic beverage, and upon a showing by copy of the invoice with the signature of an officer or civilian employee who possesses managerial authority over the post exchange, ship service store, commissary or mess certifying that the alcoholic beverage was sold to and delivered to the post exchange, ship service store, commissary or mess by the Tennessee wholesaler or distillery. In addition, the application shall be supported by such other evidence as the commissioner may by regulation require. (l) Notwithstanding § 57-3-302 , the state tax on intoxicating liquor or alcoholic beverages with an alcoholic content of seven percent (7%) or less shall be one dollar and ten cents ($1.10) per gallon and no identification stamps shall be required to be fixed to the retail container of such alcoholic beverage. Amended by 2014 Tenn. Acts, ch. 861,s 5, eff. 5/1/2014. Acts 1939, ch. 49, § 13; C. Supp. 1950, § 6648.19 (Williams, § 6648.16); Acts 1965, ch. 119, § 1; 1968, ch. 521, § 1; 1970, ch. 361, § 1; 1970, ch. 398, § 1; 1974, ch. 707, § 1; modified; T.C.A. (orig. ed.), § 57-132; Acts 1980, ch. 885, § 4; 1983, ch. 119, § 1; 1987, ch. 226, § 1; 1988, ch. 526, § 13; 1990, ch. 621, §§ 1, 2; 1992, ch. 608, §§ 1-4; 1993, ch. 108, § 1.
(a) Any wholesaler who imports alcoholic beverages into this state, or who receives alcoholic beverages manufactured in the state, for the purpose of resale in any retail container for eventual retail sale or distribution by sale or gift in this state, shall pay the tax imposed in § 57-3-302 ; provided, that manufacturers and rectifiers duly qualified under this chapter shall be exempt therefrom on all out of state shipments made to persons holding both federal and state permits to sell alcoholic beverages; and provided further, that any distiller or manufacturer licensed to manufacture alcoholic beverages in Tennessee shall be permitted to pay such tax to the commissioner of revenue on such amount of its own product as may be needed for its own use, not to exceed one hundred (100) cases per month. Whenever "sale" or "sold" is used hereinafter in this section, it also means "use" or "used" and "distribute by gift" or "distributed by gift," unless the context requires otherwise.
(b) (1) The tax levied by § 57-3-302 shall become due and payable on the first day of each month following the month during which taxable transactions occur, and shall become delinquent if not paid on or before the fifteenth day of each such following month. For the purpose of ascertaining the amount of tax payable, it is the duty of each licensed wholesaler, distiller or manufacturer to transmit to the commissioner a return, as provided for hereinafter, on or before the fifteenth day of each month, upon forms prescribed, and furnished by the commissioner. The tax liability established on the return submitted shall be based upon adjusted gross sales, other than sales or returns to wholesalers and/or suppliers, for the preceding calendar month, and payment thereof shall be made on or before the fifteenth day following such month. (2) In the event of termination of business by a wholesaler, a final return shall be filed and all tax due paid on or before the fifteenth day following closure.
(1) The tax levied by § 57-3-302 shall become due and payable on the first day of each month following the month during which taxable transactions occur, and shall become delinquent if not paid on or before the fifteenth day of each such following month. For the purpose of ascertaining the amount of tax payable, it is the duty of each licensed wholesaler, distiller or manufacturer to transmit to the commissioner a return, as provided for hereinafter, on or before the fifteenth day of each month, upon forms prescribed, and furnished by the commissioner. The tax liability established on the return submitted shall be based upon adjusted gross sales, other than sales or returns to wholesalers and/or suppliers, for the preceding calendar month, and payment thereof shall be made on or before the fifteenth day following such month.
(2) In the event of termination of business by a wholesaler, a final return shall be filed and all tax due paid on or before the fifteenth day following closure.
(c) (1) Each wholesaler of alcoholic beverages in this state shall file, on or before the fifteenth day of each month, an exact and verified return with the commissioner showing therein, for the preceding calendar month, the quantities of alcoholic beverage: (A) Constituting the wholesaler's beginning and ending inventory; (B) Shipped to the wholesaler from within this state and received by the wholesaler in this state; (C) Shipped to the wholesaler from outside the state and received by the wholesaler in this state; (D) Sold by the wholesaler to purchasers or persons in this state and, indicated separately, those sales or transactions of alcoholic beverages to purchasers or persons within this state on which the tax levied in § 57-3-302 is not applicable; and (E) Sold by the wholesaler to purchasers or persons outside this state. (2) Such report shall also contain any other information required by the commissioner.
(1) Each wholesaler of alcoholic beverages in this state shall file, on or before the fifteenth day of each month, an exact and verified return with the commissioner showing therein, for the preceding calendar month, the quantities of alcoholic beverage: (A) Constituting the wholesaler's beginning and ending inventory; (B) Shipped to the wholesaler from within this state and received by the wholesaler in this state; (C) Shipped to the wholesaler from outside the state and received by the wholesaler in this state; (D) Sold by the wholesaler to purchasers or persons in this state and, indicated separately, those sales or transactions of alcoholic beverages to purchasers or persons within this state on which the tax levied in § 57-3-302 is not applicable; and (E) Sold by the wholesaler to purchasers or persons outside this state.
(A) Constituting the wholesaler's beginning and ending inventory;
(B) Shipped to the wholesaler from within this state and received by the wholesaler in this state;
(C) Shipped to the wholesaler from outside the state and received by the wholesaler in this state;
(D) Sold by the wholesaler to purchasers or persons in this state and, indicated separately, those sales or transactions of alcoholic beverages to purchasers or persons within this state on which the tax levied in § 57-3-302 is not applicable; and
(E) Sold by the wholesaler to purchasers or persons outside this state.
(2) Such report shall also contain any other information required by the commissioner.
(d) Each wholesaler, distiller or manufacturer required to file a return shall keep accurate and complete books and records, accounts, and other documents as may be deemed necessary by the commissioner and the commission to substantiate the accuracy of the wholesaler's, distiller's or manufacturer's return and the amount of tax due, and shall retain such records for a period of three (3) years.
(e) The commission, after public hearing of which the licensee shall have due notice as heretofore provided in this chapter, may suspend or revoke any license heretofore issued under this chapter for a failure to pay any tax required by this chapter and may suspend or revoke such license for a violation of or failure to comply with the rules and regulations promulgated hereunder, upon receipt of a certification from the commissioner reflecting such failure to pay such tax or a violation of or failure to comply with such rules and regulations.
(f) (1) In order to ensure the payment of taxes levied herein, every licensed wholesaler of alcoholic beverages shall qualify with the commissioner before making sales of any alcoholic beverages in this state. (2) In order to so qualify, each wholesaler who is licensed in this state shall annually furnish the department: (A) A cash bond, or a surety bond, with a solvent surety company qualified to do business in this state, the amount of which shall be no less than one hundred ten percent (110%) of the average monthly tax liability of such licensee for the taxes imposed herein during the preceding twelve-month period; (B) Any wholesaler shall before beginning business file an initial bond for a period of four (4) months, the amount of which shall be determined by the commissioner, and at the end of such period the bond shall be adjusted for the balance of the twelve-month period or until the following July 1, whichever occurs first, in an amount no less than one hundred ten percent (110%) of the average tax liability of licensee for the first four (4) months engaged in business, and such bond shall be adjusted annually thereafter in the manner as set forth in subdivision (f)(2)(A); and (C) Such other information as the commissioner may require.
(1) In order to ensure the payment of taxes levied herein, every licensed wholesaler of alcoholic beverages shall qualify with the commissioner before making sales of any alcoholic beverages in this state.
(2) In order to so qualify, each wholesaler who is licensed in this state shall annually furnish the department: (A) A cash bond, or a surety bond, with a solvent surety company qualified to do business in this state, the amount of which shall be no less than one hundred ten percent (110%) of the average monthly tax liability of such licensee for the taxes imposed herein during the preceding twelve-month period; (B) Any wholesaler shall before beginning business file an initial bond for a period of four (4) months, the amount of which shall be determined by the commissioner, and at the end of such period the bond shall be adjusted for the balance of the twelve-month period or until the following July 1, whichever occurs first, in an amount no less than one hundred ten percent (110%) of the average tax liability of licensee for the first four (4) months engaged in business, and such bond shall be adjusted annually thereafter in the manner as set forth in subdivision (f)(2)(A); and (C) Such other information as the commissioner may require.
(A) A cash bond, or a surety bond, with a solvent surety company qualified to do business in this state, the amount of which shall be no less than one hundred ten percent (110%) of the average monthly tax liability of such licensee for the taxes imposed herein during the preceding twelve-month period;
(B) Any wholesaler shall before beginning business file an initial bond for a period of four (4) months, the amount of which shall be determined by the commissioner, and at the end of such period the bond shall be adjusted for the balance of the twelve-month period or until the following July 1, whichever occurs first, in an amount no less than one hundred ten percent (110%) of the average tax liability of licensee for the first four (4) months engaged in business, and such bond shall be adjusted annually thereafter in the manner as set forth in subdivision (f)(2)(A); and
(C) Such other information as the commissioner may require.
(g) The purchase and affixation of alcoholic beverage tax or identification stamps are not required in this state, and all requirements pertaining to the purchase and affixation of such stamps are hereby specifically repealed.
(h) (1) If a taxpayer has been in continuous operation for three (3) consecutive years and during the preceding twelve (12) months has paid the gallonage tax imposed by § 57-3-302 for which the taxpayer is liable within the period set by this section or by rule, then the taxpayer shall not be required to execute and maintain any bond required by this section. (2) Any taxpayer exempted from the bonding requirement of this section who fails to pay the tax levied by § 57-3-302 within the period for payment set by this section or by rule shall, upon such failure, be required to execute and maintain a bond as required in this section.
(1) If a taxpayer has been in continuous operation for three (3) consecutive years and during the preceding twelve (12) months has paid the gallonage tax imposed by § 57-3-302 for which the taxpayer is liable within the period set by this section or by rule, then the taxpayer shall not be required to execute and maintain any bond required by this section.
(2) Any taxpayer exempted from the bonding requirement of this section who fails to pay the tax levied by § 57-3-302 within the period for payment set by this section or by rule shall, upon such failure, be required to execute and maintain a bond as required in this section.
(i) The commission shall be authorized to prescribe the manner by which any licensee shall document that all alcoholic beverages sold or distributed in this state have been properly distributed and that all taxes imposed hereunder have been paid.
(j) The commission and the commissioner are authorized to make reasonable rules and regulations, not inconsistent with this chapter, relative to the proper documentation needed to demonstrate that all alcoholic beverages and wine distributed in this state have been properly taxed.
(k) The state tax set forth in this title on intoxicating liquor or alcoholic beverages, as defined in § 57-3-101 , shall not be applicable to such intoxicating liquors or alcoholic beverages sold for consumption within the geographical boundaries of a fort, base, camp or post of the armed forces of the United States, or to post exchanges, ship service stores, commissaries and messes operated by the United States armed forces. The exemption of the tax herein made shall be effectuated by the department allowing wholesalers and distilleries, duly licensed in Tennessee, credit for taxes paid on such intoxicating liquors or alcoholic beverages sold to post exchanges, ship service stores, commissaries and messes operated and controlled by the United States armed forces, and which are instrumentalities of the government of the United States. This credit shall be allowed only upon application made therefor to the department by the wholesaler or distillery delivering the intoxicating liquor or alcoholic beverage, and upon a showing by copy of the invoice with the signature of an officer or civilian employee who possesses managerial authority over the post exchange, ship service store, commissary or mess certifying that the alcoholic beverage was sold to and delivered to the post exchange, ship service store, commissary or mess by the Tennessee wholesaler or distillery. In addition, the application shall be supported by such other evidence as the commissioner may by regulation require.
(l) Notwithstanding § 57-3-302 , the state tax on intoxicating liquor or alcoholic beverages with an alcoholic content of seven percent (7%) or less shall be one dollar and ten cents ($1.10) per gallon and no identification stamps shall be required to be fixed to the retail container of such alcoholic beverage.
Amended by 2014 Tenn. Acts, ch. 861,s 5, eff. 5/1/2014.
Acts 1939, ch. 49, § 13; C. Supp. 1950, § 6648.19 (Williams, § 6648.16); Acts 1965, ch. 119, § 1; 1968, ch. 521, § 1; 1970, ch. 361, § 1; 1970, ch. 398, § 1; 1974, ch. 707, § 1; modified; T.C.A. (orig. ed.), § 57-132; Acts 1980, ch. 885, § 4; 1983, ch. 119, § 1; 1987, ch. 226, § 1; 1988, ch. 526, § 13; 1990, ch. 621, §§ 1, 2; 1992, ch. 608, §§ 1-4; 1993, ch. 108, § 1.
Tenn. Code Ann. § 57-5-501 — TN Code / Title 57 / Chapter 5 / Section 57-5-501
Purpose
Status: in_force

The legislative intent and purpose of this part is to provide a structure for the business relations between suppliers and wholesalers of beer which: (1) Motivates suppliers and wholesalers to devote reasonable efforts and resources to the sale, distribution and quality control of beer in this state; (2) Provides for the private settlement of disputes between suppliers and wholesalers as an alternative to civil litigation, which would consume the time and resources of the parties and the judicial system; and (3) Promotes public health, safety and welfare. Acts 1990, ch. 618, § 1.
The legislative intent and purpose of this part is to provide a structure for the business relations between suppliers and wholesalers of beer which:
(1) Motivates suppliers and wholesalers to devote reasonable efforts and resources to the sale, distribution and quality control of beer in this state;
(2) Provides for the private settlement of disputes between suppliers and wholesalers as an alternative to civil litigation, which would consume the time and resources of the parties and the judicial system; and
(3) Promotes public health, safety and welfare.
Acts 1990, ch. 618, § 1.