reglab/statecodes huggingface dataset:
2023 Tennessee Code › Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102) › Chapter 4 - CONSUMPTION OF ALCOHOLIC BEVERAGES ON PREMISES (§§ 57-4-101 — 57-4-308) › Part 3 - TAXES AND FEES (§§ 57-4-301 — 57-4-308) › Section 57-4-304 - Grace period - Delinquencies and other violations - Penalties

(a)
The commissioner for good cause may extend for not to exceed thirty (30) days the time for making any returns required under this chapter.
(b)
(1)
When any licensee shall fail to make any return and pay the full amount of the tax as required by this chapter for as many as three (3) times during any one (1) year licensing period, the commission, upon recommendation of the commissioner, may revoke or suspend the license held by such licensee in the same manner and under the same conditions as provided by §
57-4-202
.
(2)
(A)
It is a Class B misdemeanor and punishable as such for any person to engage or continue to engage in business after revocation of the person's license or during any period of suspension of the license as provided hereinabove; and each day business is done in violation hereof shall constitute a separate offense.
(B)
In addition, the commissioner or the commissioner's delegate or the commission may file and maintain injunctive proceedings, acting either through the attorney general or the attorney general's delegate or through the legal assistant to the commissioner or the legal assistant to the commissioner's delegate, against any person for the purpose of enjoining the person from doing business as such a licensee during any period of suspension or after revocation of the license. Upon a finding that such person is doing business in violation of the order of revocation or suspension, an injunction shall be issued thereupon. If any person shall refuse to obey or otherwise violate any injunction so issued, or shall break into or enter, or occupy or use, any building or place of business while closed under any injunction so issued, whether preliminary or final, the person is guilty of contempt of court and shall be punished by a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) or by imprisonment of not less than thirty (30) days nor more than one (1) year, or by both fine and imprisonment in the discretion of the court.
Acts 1967, ch. 211, § 3; 1970, ch. 398, § 5; 1973, ch. 68, § 2; T.C.A., § 57-160; Acts 1980, ch. 885, § 5; 1985, ch. 76, § 1; 1985, ch. 396, § 6; 1988, ch. 526, § 14; 1989, ch. 591, § 112.
2023 Tennessee Code › Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102) › Chapter 4 - CONSUMPTION OF ALCOHOLIC BEVERAGES ON PREMISES (§§ 57-4-101 — 57-4-308) › Part 3 - TAXES AND FEES (§§ 57-4-301 — 57-4-308) › Section 57-4-305 - Notice of licensee's tax delinquency - Response

(a)
In the event any licensee is delinquent in the payment of the tax herein provided for, the commissioner may give notice of the amount of such delinquency by registered mail to all persons, including the commission, having in their possession or under their control any credits or other personal property belonging to such dealer, or owing any debts to such dealer at the time of receipt by them of such notice, and thereafter any person so notified shall neither transfer nor make any other disposition of such credits, other personal property, or debts, until the commissioner shall have consented to a transfer or disposition, or until thirty (30) days shall have elapsed from and after the receipt of such notice. Any notice given to the commission pursuant to this section shall be on paper measuring eight and one-half inches by eleven inches (81/2" x 11") and shall contain information on not more than one (1) licensed dealer who is delinquent in the payment or remittance of any tax owing to this state.
(b)
All persons so notified must, within five (5) days after receipt of such notice, advise the commission of any and all such credits, other personal property, or debts, in their possession, under their control or owing by them, as the case may be.
Acts 1967, ch. 211, § 3; T.C.A., § 57-161; 1999, ch. 403, § 5.
2023 Tennessee Code › Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102) › Chapter 4 - CONSUMPTION OF ALCOHOLIC BEVERAGES ON PREMISES (§§ 57-4-101 — 57-4-308) › Part 3 - TAXES AND FEES (§§ 57-4-301 — 57-4-308) › Section 57-4-307 - Damaged or unaccepted goods - Liability for tax

When any common carrier transporting alcoholic beverages to a point within this state, or any insurance company insuring such alcoholic beverages, comes into possession of such alcoholic beverages by virtue of the same being damaged or otherwise unaccepted by the consignee of such alcoholic beverages, such common carrier or insurance company shall become liable for the tax imposed under this chapter, unless proof deemed satisfactory to the commissioner is furnished to the commissioner by such carrier or insurer showing that such alcoholic beverages have been destroyed or shipped to a point without this state and, therefore, have not been sold or consumed in this state.
Acts 1971, ch. 150, § 1; T.C.A., § 57-169.
2023 Tennessee Code › Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102) › Chapter 4 - CONSUMPTION OF ALCOHOLIC BEVERAGES ON PREMISES (§§ 57-4-101 — 57-4-308) › Part 3 - TAXES AND FEES (§§ 57-4-301 — 57-4-308) › Section 57-4-308 - Violation a misdemeanor

Any violation of this chapter is a misdemeanor and punishable as such.
Acts 1967, ch. 211, § 3; T.C.A., § 57-163.
2023 Tennessee Code › Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102) › Chapter 5 - BEER AND ALCOHOLIC BEVERAGES CONTAINING LESS THAN FIVE PERCENT ALCOHOL (§§ 57-5-101 — 57-5-609) › Part 1 - GENERAL PROVISIONS (§§ 57-5-101 — 57-5-114) › Section 57-5-104 - Application fee - Privilege tax - Permits

(a)
Each applicant for a permit required by §
57-5-103
shall be required to pay an application fee of two hundred fifty dollars ($250) to the county or city in which the applicant's place of business is located. No portion of the fee shall be refunded to the applicant, notwithstanding whether an application is approved or denied.
(b)
(1)
There is hereby imposed on the business of selling, distributing, storing or manufacturing beer in this state a privilege tax of one hundred dollars ($100), notwithstanding §
57-6-112
.
(2)
Any person, firm, corporation, joint-stock company, syndicate or association engaged in selling, distributing, storing or manufacturing beer shall remit the tax on January 1 to the county or city in which such business is located. The tax shall be remitted to the county clerk for businesses located in the county outside the incorporated limits of any city or town, and to the official identified by the city or town in the notice required by subdivision (b)(3) for businesses located within the incorporated limits of the city or town.
(3)
Counties and cities shall mail written notice to each permit holder of the payment date of the annual tax at least thirty (30) days prior to January 1. Notice shall be mailed to the address specified by the permit holder on its permit application. If a permit holder does not pay the tax by January 31 or within thirty (30) days after written notice of the tax was mailed, whichever is later, then the county or city shall notify the permit holder by certified mail that the tax payment is past due. If a permit holder does not pay the tax within ten (10) days after receiving notice of its delinquency by certified mail, then the county or city may suspend or revoke the permit or impose a civil penalty pursuant to §
57-5-108
.
(4)
Counties, cities or towns may utilize these tax funds for any public purpose.
(5)
At the time a new permit is issued to any business subject to this tax, the permit holder shall be required to pay the privilege tax on a prorated basis for each month or portion thereof remaining until the next tax payment date.
Acts 1933, ch. 69, § 9b; C. Supp. 1950, § 1191.11; T.C.A. (orig. ed.), § 57-203; Acts 1989, ch. 591, § 113; T.C.A., §
57-5-103
; Acts 1993, ch. 297, § 3; 1995, ch. 124, §§ 1, 2; 1996, ch. 641, §§ 3, 4.
2023 Tennessee Code › Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102) › Chapter 5 - BEER AND ALCOHOLIC BEVERAGES CONTAINING LESS THAN FIVE PERCENT ALCOHOL (§§ 57-5-101 — 57-5-609) › Part 1 - GENERAL PROVISIONS (§§ 57-5-101 — 57-5-114) › Section 57-5-106 - Licensing powers of cities, towns, and Class B counties

(a)
All incorporated cities, towns and Class B counties in this state are authorized to pass proper ordinances governing the issuance and revocation or suspension of licenses for the storage, sale, manufacture and/or distribution of beer within the corporate limits of the cities and towns and within the general services districts of Class B counties outside the limits of any smaller cities as defined in §
7-1-101
and to provide a board of persons before whom such application shall be made, but the power of such cities, towns and Class B counties to issue licenses shall in no event be greater than the power herein granted to counties, but cities, towns and Class B counties may impose additional restrictions, fixing zones and territories and provide hours of opening and closing and such other rules and regulations as will promote public health, morals and safety as they may by ordinance provide. The ordinance power granted to a municipality by this subsection (a) does not permit a municipality to establish residency requirements for its applicants. The ordinance power granted to a municipality by this section does not permit a municipality to impose training or certification restrictions or requirements on employees of a permittee if those employees possess a server permit issued by the alcoholic beverage commission pursuant to chapter 3, part 7 of this title.
(b)
Cities, towns and Class B counties may authorize the sale of beer in the rooms of regularly conducted hotels and motels and in regularly incorporated clubs and lodges.
(c)
(1)
Notwithstanding subsection (a), any county that is the owner of property used as a park that is within the corporate boundaries of a municipality within that county has the exclusive authority to issue, revoke, and suspend licenses for the storage, sale, manufacture, and distribution of beer within the boundaries of the park consistent with the county rules governing the issuance, revocation, and suspension of licenses for other locations in the county, except there is no restriction of distance from residences or churches, schools, or other public gathering places.
(2)
This subsection (c) applies only in counties with a population of not less than one hundred seventy-two thousand three hundred (172,300) nor more than one hundred seventy-two thousand four hundred (172,400), according to the 2010 federal census or any subsequent federal census.
Amended by 2018 Tenn. Acts, ch. 944,s 1, eff. 5/15/2018.
Acts 1933, ch. 69, § 10; C. Supp. 1950, § 1191.14; Acts 1965, ch. 321, § 3; T.C.A. (orig. ed), § 57-208; Acts 1981, ch. 377, § 1; 1983, ch. 386, § 6; 1993, ch. 297, § 7; 1993, ch. 451, § 3; T.C.A., §
57-5-108
; Acts 1995, ch. 396, § 8.
2023 Tennessee Code › Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102) › Chapter 5 - BEER AND ALCOHOLIC BEVERAGES CONTAINING LESS THAN FIVE PERCENT ALCOHOL (§§ 57-5-101 — 57-5-609) › Part 1 - GENERAL PROVISIONS (§§ 57-5-101 — 57-5-114) › Section 57-5-107 - Hotels and motels

(a)
Any hotel or motel licensed under this chapter and under chapter 4 of this title may dispense beer to adult guests through locked, in-room units.
(b)
No person under the age of twenty-one (21) shall be issued or supplied with a key by any hotel or motel for such units. Such units may only be located in any such hotel or motel located in municipalities having a population in excess of one hundred thousand (100,000) if the voters of such municipality have approved the consumption of alcoholic beverages on the premises by referendum and in any county in which such municipalities are located if the voters of such county have approved the consumption of alcoholic beverages on the premises by referendum.
Acts 1989, ch. 145, § 2; 1993, ch. 297, § 10; T.C.A., §
57-5-111
.
2023 Tennessee Code › Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102) › Chapter 5 - BEER AND ALCOHOLIC BEVERAGES CONTAINING LESS THAN FIVE PERCENT ALCOHOL (§§ 57-5-101 — 57-5-609) › Part 1 - GENERAL PROVISIONS (§§ 57-5-101 — 57-5-114) › Section 57-5-109 - Proximity to schools, residences, churches, places of public gatherings

(a)
A city or county shall not suspend, revoke or deny a permit to a business engaged in selling, distributing or manufacturing beer on the basis of the proximity of the business to a school, residence, church, or other place of public gathering if a valid permit had been issued to any business on that same location. This section shall not apply if beer is not sold, distributed or manufactured at that location during any continuous six-month period.
(b)
For the purposes of this section, "on that same location" means within the boundaries of the parcel or tract of the real property on which the business was located. This section applies whether or not a business moves the building on the location and whether or not the business was a conforming or nonconforming use at the time of the move.
(c)
If a business applies for a beer permit within the continuous six-month period referenced in this section, and if the city or county denies the business a permit and if the business appeals that denial, a new six-month continuous sale period shall begin to run on the date when the appeal of that denial is final.
Acts 1993, ch. 297, § 9; 1997, ch. 560, § 1; 2002, ch. 744, § 1; 2004, ch. 598, § 2.
2023 Tennessee Code › Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102) › Chapter 5 - BEER AND ALCOHOLIC BEVERAGES CONTAINING LESS THAN FIVE PERCENT ALCOHOL (§§ 57-5-101 — 57-5-609) › Part 1 - GENERAL PROVISIONS (§§ 57-5-101 — 57-5-114) › Section 57-5-112 - Beer container size - Labeling

(a)
Any wholesaler or retailer selling or distributing any product regulated under this chapter in a twenty-five and four-tenths ounce (25.4 oz.) container may distribute such container only if the container has affixed to it a label, printed in at least three-sixteenths inches (3/16) type, which states "flavored beer." Nothing herein shall be construed to impose upon a brewer or importer the duty to affix the labels required under this subsection (a) prior to sale to a wholesaler.
(b)
Any retail permittee or licensee under this title which elects to distribute any beer product in a twenty-five and four-tenths ounce (25.4 oz.) container is prohibited from indicating, directly or indirectly, that the product is not a flavored beer product. Any retail permittee or licensee violating this section shall be subject to sanctions imposed by law.
Acts 1997 , ch. 560, § 2; 1998, ch. 857, § 1.
2023 Tennessee Code › Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102) › Chapter 5 - BEER AND ALCOHOLIC BEVERAGES CONTAINING LESS THAN FIVE PERCENT ALCOHOL (§§ 57-5-101 — 57-5-609) › Part 1 - GENERAL PROVISIONS (§§ 57-5-101 — 57-5-114) › Section 57-5-113 - Sale of beer allowed any time authorized to sell liquor and wine - Beer permit required

Any establishment that is permitted to sell liquor or wine for on-premises consumption pursuant to chapter 4 of this title shall be allowed to sell beer at any time the establishment is legally authorized to sell liquor or wine; provided, that the establishment has lawfully obtained a beer permit from the appropriate jurisdiction.
Acts 2011, ch. 27, § 1.
2023 Tennessee Code › Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102) › Chapter 5 - BEER AND ALCOHOLIC BEVERAGES CONTAINING LESS THAN FIVE PERCENT ALCOHOL (§§ 57-5-101 — 57-5-609) › Part 1 - GENERAL PROVISIONS (§§ 57-5-101 — 57-5-114) › Section 57-5-114 - Separate license for distribution of high alcohol content beer not required

Any wholesale distributor of beer that has a valid wholesale license pursuant to this chapter is not required to obtain a separate license for the distribution of high alcohol content beer from the commission.
Added by 2017 Tenn. Acts, ch. 443,s 4, eff. 5/25/2017.
2023 Tennessee Code › Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102) › Chapter 5 - BEER AND ALCOHOLIC BEVERAGES CONTAINING LESS THAN FIVE PERCENT ALCOHOL (§§ 57-5-101 — 57-5-609) › Part 2 - TAXATION (§§ 57-5-201 — 57-5-208) › Section 57-5-202 - Commissioner of revenue - Supervision and collection of tax - Enforcement of law

(a)
The supervision and collection of the tax imposed in §
57-5-201
is under the direction of the commissioner of revenue. The commissioner shall expend so much of four percent (4%) of the amount received thereunder each year as may be necessary to defray the expenses including clerical and mechanical help and transportation arising out of the administration of this chapter.
(b)
No employee of the commissioner shall, while so employed, be interested, directly or indirectly, in the vending, storing, distributing and/or manufacturing of such beer and/or any other beverage under the penalty of dismissal from office and of five hundred dollars ($500) fine, to be recovered by indictment or presentment.
(c)
The police and penal provisions of this chapter shall be enforced by members of the state highway patrol and all sheriffs, deputy sheriffs and police officers of the state and its political subdivisions. Such officers, along with inspectors, agents, representatives or officers appointed by the commissioner, shall be charged with the enforcement of the revenue provisions of this chapter. Duly authorized representatives of the department, in the discretion of the commissioner, are authorized and empowered to make arrests for violation of the revenue provisions of this chapter while on active duty engaged in enforcing the revenue provisions of this chapter.
Acts 1933, ch. 69, § 3; 1943, ch. 53, § 4; C. Supp. 1950, § 1191.3; impl. am. Acts 1959, ch. 9, § 14; Acts 1969, ch. 160, § 3; 1969, ch. 319, §§ 3, 4; 1970, ch. 456, § 1; 1970, ch. 496, § 1; 1970, ch. 578, § 1; 1970, ch. 588, §§ 1, 2; 1971, ch. 53, §§ 1-3; 1971, ch. 231, §§ 1, 2; 1972, ch. 584, § 1; 1973, ch. 389, § 1; 1974, ch. 631, §§ 1, 2; Private Acts 1976, ch. 242, § 1; Private Acts 1976, ch. 293; Acts 1977, ch. 239, § 4; T.C.A., (orig. ed.), § 57-214; Acts 1982, ch. 881, § 1; 1991, ch. 9, § 7; 1992, ch. 973, § 5; Private Acts 1994, ch. 191, § 4; Acts 1996, ch. 553, § 4; 1996, ch. 693, § 1; 1996, ch. 753, § 4.
2023 Tennessee Code › Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102) › Chapter 5 - BEER AND ALCOHOLIC BEVERAGES CONTAINING LESS THAN FIVE PERCENT ALCOHOL (§§ 57-5-101 — 57-5-609) › Part 2 - TAXATION (§§ 57-5-201 — 57-5-208) › Section 57-5-203 - Payment of tax money - Deadline

The tax imposed in §
57-5-201
shall be paid to the department of revenue on or before the twentieth day of the month following the month in which it accrues.
Acts 1933, ch. 69, § 4; 1941, ch. 52, § 1; C. Supp. 1950, § 1191.14; impl. am. Acts 1959, ch. 9, § 14; Acts 1972, ch. 448, § 2; 1979, ch. 202, § 1; T.C.A. (orig. ed.), § 57-215; Acts 1980, ch. 885, § 6; 1988, ch. 526, § 15.
2023 Tennessee Code › Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102) › Chapter 5 - BEER AND ALCOHOLIC BEVERAGES CONTAINING LESS THAN FIVE PERCENT ALCOHOL (§§ 57-5-101 — 57-5-609) › Part 2 - TAXATION (§§ 57-5-201 — 57-5-208) › Section 57-5-204 - Default in payment of state privilege taxes - Cancellation of certificate

If any such person shall at any time make default in the payment of the state privilege taxes levied under provisions hereof, the commissioner shall send by registered mail, with return receipt requested, written notice and demand for payment of such delinquent tax, showing the amount thereof due and unpaid, to the surety or sureties on the bond, at the address shown thereon or to the last known address, and if the delinquent tax and all interest and penalties legally due thereon shall not be paid within ten (10) days after the mailing of such notice, the commissioner shall cancel the certificate described under §
57-5-102
and proceed against the delinquent under §§
29-3-112
and
29-3-113
and the commissioner is authorized and empowered, and it shall be the commissioner's duty, to issue a distress warrant for the collection of all delinquent state privilege taxes due under the provisions hereof, with interest and penalty in the sum of ten percent (10%).
Acts 1933, ch. 69, § 7; C. Supp. 1950, § 1191.7; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 57-216.
2023 Tennessee Code › Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102) › Chapter 5 - BEER AND ALCOHOLIC BEVERAGES CONTAINING LESS THAN FIVE PERCENT ALCOHOL (§§ 57-5-101 — 57-5-609) › Part 2 - TAXATION (§§ 57-5-201 — 57-5-208) › Section 57-5-205 - Distribution of state privilege tax - Special census by municipality or county

The state privilege tax collected under §§
57-5-201
- 57-5-204 shall be paid into the state treasury and shall be divided as follows:
(1)
From the proceeds of the amount so collected, ten and five hundredths percent (10.05%) shall be paid to the several counties equally to be used by them for general purposes, ten and five hundredths percent (10.05%) shall be divided between the existing incorporated municipalities according to population to be used by them for general purposes, and forty-one hundredths percent (0.41%) shall be reserved and transferred to the department of mental health and substance abuse services to assist municipalities and counties in carrying out the Comprehensive Alcohol and Drug Treatment Act of 1973, compiled as title 33, chapter 10; title 39, chapter 17, part 4; §§
53-11-408
and
57-3-306
; and this section. Any municipality or county shall have the right to take not more than four (4) special censuses at its own expense at any time during the interim between the regular decennial federal census. Such right shall include the current decennium. Any such census shall be taken by the federal bureau of the census, or in a manner directed by and satisfactory to the department of economic and community development. The population of the municipality or county shall be revised in accordance with the special census for purposes of distribution of such funds, effective on July 1, following the certification of the census results by the federal bureau of the census, or the department of economic and community development to the commissioner of finance and administration; the aggregate population shall likewise be adjusted in accordance with any such special census, effective July 1, following certification; and
(2)
The remainder of the tax collected under this section shall become a part of the general fund of the state.
Acts 1933, ch. 69, § 11; 1937, ch. 88, § 2; 1947, ch. 109, § 2; mod. C. Supp. 1950, § 1191.15; Acts 1957, ch. 368, § 1; impl. am. Acts 1959, ch. 9, § 3; impl. am. Acts 1961, ch. 97, § 3; Acts 1973, ch. 295, § 19; 1974, ch. 516, § 1; impl. am. Acts 1975, ch. 248, § 1; Acts 1978, ch. 497, § 2; T.C.A. (orig. ed.), § 57-217; Acts 1981, ch. 307, § 2; 1996, ch. 675, § 66; 2000, ch. 947, § 6; 2003, ch. 355, § 20; 2005, ch. 500, § 3; 2006, ch. 989, § 8; 2009, ch. 186, § 39; 2010, ch. 1100, § 98; 2011, ch. 350, § 2; 2011, ch. 509, § 5; 2012, ch. 575, § 1.
2023 Tennessee Code › Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102) › Chapter 5 - BEER AND ALCOHOLIC BEVERAGES CONTAINING LESS THAN FIVE PERCENT ALCOHOL (§§ 57-5-101 — 57-5-609) › Part 2 - TAXATION (§§ 57-5-201 — 57-5-208) › Section 57-5-206 - Records - Reports to commissioner of revenue - Rules and regulations

(a)
Every person, firm, corporation, joint-stock company, syndicate or association in this state engaged in the storage, sale, distribution by sale or gift and/or manufacture in this state of such beer and/or other beverage shall keep invoices and all other memoranda fully descriptive thereof, and shall permit the commissioner or the commissioner's authorized agents, representatives or employees to inspect, at any time during the business hours of the day, all such articles, containers, packages, invoices, books, papers and memoranda as may be deemed necessary in the opinion of the commissioner, or the commissioner's authorized agent, representative or employee, in ascertaining whether or not the state privilege tax levied under §§
57-5-201
- 57-5-203 has been paid or in determining the amount of such tax as may be due.
(b)
The original bill of sale or invoice or a digital copy thereof shall be kept by the wholesaler for at least two (2) years and the duplicate bill of sale or invoice shall be retained by the retailer for at least two (2) years, subject to inspection by the department or the county, municipal or metropolitan government involved.
(c)
The commissioner shall have the power to require any person engaged in the storage, sale, distribution by sale or gift, and/or manufacture, in this state, of such beer and/or any other such beverages, as described above, to furnish any reports, statements or information, under oath, which may be deemed, in the opinion of the commissioner, necessary for the purpose of enforcing a compliance herewith.
(d)
The commissioner is authorized and has the duty to make rules and regulations necessary, in the commissioner's opinion, to effectuate the purposes and carry out the provisions hereof, which rules and regulations shall have the force and effect of law if not in conflict with express statutory provision.
Acts 1933, ch. 69, § 8; C. Supp. 1950, § 1191.8; impl. am. Acts 1959, ch. 9, § 14; Acts 1971, ch. 21, § 1; T.C.A. (orig. ed.), § 57-218; Acts 1986, ch. 525, § 1; 2012, ch. 657, § 10.
2023 Tennessee Code › Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102) › Chapter 5 - BEER AND ALCOHOLIC BEVERAGES CONTAINING LESS THAN FIVE PERCENT ALCOHOL (§§ 57-5-101 — 57-5-609) › Part 2 - TAXATION (§§ 57-5-201 — 57-5-208) › Section 57-5-207 - Failure to keep records or make reports - Refusal to permit examination of articles used to measure tax - Penalty

(a)
The failure of any person, firm, corporation, joint-stock company, syndicate or association required to pay the state privilege taxes levied hereby, to preserve the invoices or memoranda required by §
57-5-206
, or to permit the inspection and examination of such containers, packages, or articles used as the measure of the tax, and/or invoices, books, papers and memoranda at the request of the commissioner or the commissioner's authorized agent, representative or employee, or the failure of any such person to make or furnish any report which the commissioner is authorized to require when demanded by the commissioner, is a violation hereof.
(b)
Any person, firm, corporation, joint-stock company, syndicate or association violating this section is guilty of a Class C misdemeanor.
Acts 1933, ch. 69, § 9; C. Supp. 1950, § 1191.9; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 57-219; Acts 1989, ch. 591, § 113.
2023 Tennessee Code › Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102) › Chapter 5 - BEER AND ALCOHOLIC BEVERAGES CONTAINING LESS THAN FIVE PERCENT ALCOHOL (§§ 57-5-101 — 57-5-609) › Part 2 - TAXATION (§§ 57-5-201 — 57-5-208) › Section 57-5-208 - Tax exemption for armed forces facilities

(a)
The state tax on beer and ale shall not be applicable to beer and ale sold for consumption within the geographical boundaries of a fort, base, camp or post of the armed forces of the United States, post exchanges, ship service stores, commissaries and messes operated by the United States armed forces.
(b)
The exemption of the tax herein made shall be effectuated by the department of revenue allowing wholesalers and breweries, duly licensed in Tennessee, credit for taxes paid on beer or ale 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.
(c)
Such credit shall be allowed only upon application made therefor to the department by the wholesaler or brewery delivering beer or ale and upon a showing, by copy of the invoice with the signature of the officer in charge of such post exchange, ship service store, commissary or mess certifying that the beer or ale was sold to and delivered to the post exchange, ship service store, commissary or mess by such Tennessee wholesaler or brewery. In addition, the application shall be supported by such other evidence as the commissioner may by regulation require.
Acts 1951, ch. 21, § 1 (Williams, § 1191.21); impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 57-220.
2023 Tennessee Code › Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102) › Chapter 5 - BEER AND ALCOHOLIC BEVERAGES CONTAINING LESS THAN FIVE PERCENT ALCOHOL (§§ 57-5-101 — 57-5-609) › Part 3 - PROHIBITED ACTS (§§ 57-5-301 — 57-5-304) › Section 57-5-303 - Violation of law, rule or regulation - Penalties

(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.
2023 Tennessee Code › Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102) › Chapter 5 - BEER AND ALCOHOLIC BEVERAGES CONTAINING LESS THAN FIVE PERCENT ALCOHOL (§§ 57-5-101 — 57-5-609) › Part 3 - PROHIBITED ACTS (§§ 57-5-301 — 57-5-304) › Section 57-5-304 - Outdoor advertisement at retail beer establishments

(a)
No outdoor sign, advertisement or display that advertises beer may be erected or maintained on the property on which a retail beer establishment is located other than one (1) sign, advertisement or display which makes reference to the fact that the establishment sells beer but does not use brand names, pictures, numbers, prices or diagrams relating to beer.
(b)
This section shall not apply to any sign, advertisement or display erected or maintained by or at the request of a temporary beer permittee or to any sports arena, stadium or entertainment complex.
Acts 1988, ch. 487, § 1; 1996, ch. 641, § 6.
2023 Tennessee Code › Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102) › Chapter 5 - BEER AND ALCOHOLIC BEVERAGES CONTAINING LESS THAN FIVE PERCENT ALCOHOL (§§ 57-5-101 — 57-5-609) › Part 4 - TRANSPORTATION (§§ 57-5-401 — 57-5-416) › Section 57-5-401 - Transportation of beer and light alcoholic beverages into state - Documents required - Carrier's tax liability

(a)
Any person engaged in transporting any beer and/or other such beverages from any point outside of this state to any point within this state shall possess during the entire time engaged in transporting such beverages in this state an invoice, bill of sale, or bill of lading, showing the true name and address of the consignor, the true name and address of the licensed brewery, wholesaler or distributor to whom such beverages are to be delivered, and the quantity of such beverages, except a common carrier maintaining a permanent office within this state where complete records of all beer and/or other such beverages transported from without this state are kept and open to inspection by the commissioner or the commissioner's duly authorized agent at all reasonable times.
(b)
When any common carrier transporting beer as defined in §
57-5-101(b)
to a point within this state or any insurance company insuring such products comes into possession of such products by virtue of the same being damaged or otherwise unaccepted by the consignee of such product, such common carrier or insurance company shall become liable for the tax imposed under this chapter, unless proof deemed satisfactory to the commissioner is furnished to the commissioner by such carrier or insurance company showing that such products have been destroyed or shipped to a point without this state and, therefore, have not been sold or consumed in this state. The imposition of liability for the tax under the circumstances as hereinabove stated shall not be construed as authorizing the sale of such products in this state by either common carriers or insurance companies unless otherwise licensed to do so.
Amended by 2014 Tenn. Acts, ch. 861,s 11, eff. 5/1/2014.
Acts 1969, ch. 299, § 3; 1973, ch. 6, § 2; T.C.A., § 57-224; Acts 1990, ch. 617, §§ 2, 3.
2023 Tennessee Code › Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102) › Chapter 5 - BEER AND ALCOHOLIC BEVERAGES CONTAINING LESS THAN FIVE PERCENT ALCOHOL (§§ 57-5-101 — 57-5-609) › Part 4 - TRANSPORTATION (§§ 57-5-401 — 57-5-416) › Section 57-5-402 - Unauthorized change of consignee or place of delivery prohibited

(a)
It is unlawful for any person to present or tender for transportation to any carrier, or to any officer, agent, employee, or other person acting or assuming to act for such carrier, any beer and/or other such beverages for delivery to any person other than the consignee designated by such person offering the same for shipment, or for the purpose of directly or indirectly effecting a delivery thereof to any person not permitted to receive the same as consignee thereof, under this part, or of any rule or regulation of the commissioner, or to any person not the actual bona fide consignee thereof.
(b)
It is also unlawful for any person through any such carrier to deliver any such beverages to any person, or at any point or place other than the person and/or destination designated in the bill of lading or transportation contract therefor, or to accept for transportation and/or delivery any shipment of such beverages knowing that such shipment is intended for any person not permitted to receive the same under this part or any rule or regulation of the commissioner.
Acts 1969, ch. 299, § 3; T.C.A., § 57-225.
2023 Tennessee Code › Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102) › Chapter 5 - BEER AND ALCOHOLIC BEVERAGES CONTAINING LESS THAN FIVE PERCENT ALCOHOL (§§ 57-5-101 — 57-5-609) › Part 4 - TRANSPORTATION (§§ 57-5-401 — 57-5-416) › Section 57-5-404 - Intrastate transportation without payment of tax unlawful - Documents required - Prima facie evidence of violation

(a)
It is unlawful for any person to transport from any point within this state to another point within this state any beer and/or other such beverages on which the tax imposed in §
57-5-201
has not been paid, except for immediate delivery to a licensed brewery, wholesaler or distributor in this state.
(b)
Any person engaged in transporting any beer and/or other such beverages on which the tax imposed in §
57-5-201
has not been paid from any point within this state to another point within this state shall possess during the entire time engaged in transporting such beverages an invoice, bill of sale or bill of lading showing the true name and address of the consignor, the true name and address of the licensed brewery, wholesaler or distributor to whom such beverages are to be delivered and the quantity of such beverages by character and contents of the containers.
(c)
If such person fails to produce an invoice or bill of sale or recorded evidence, or if when produced it fails to comply and accurately disclose such information, the same shall be prima facie evidence of the violation of this chapter.
Acts 1969, ch. 299, § 3; T.C.A., § 57-227.
2023 Tennessee Code › Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102) › Chapter 5 - BEER AND ALCOHOLIC BEVERAGES CONTAINING LESS THAN FIVE PERCENT ALCOHOL (§§ 57-5-101 — 57-5-609) › Part 4 - TRANSPORTATION (§§ 57-5-401 — 57-5-416) › Section 57-5-405 - Documents required by other than common carrier, brewery, wholesaler or distributor making deliveries to customer

(a)
In order to assure that the tax provided herein has been paid, every person who shall possess or transport any such beverages within this state in excess of five gallons (5 gals.) (other than a common carrier or a licensed brewery, wholesaler or distributor engaged in making regular deliveries of beer and/or other such beverages to their customers) shall possess, during the entire time the person is in possession of or is engaged in transporting such beverages within this state, an invoice, bill of sale or bill of lading showing the date of purchase or shipment, the true name and exact address of the seller or consignor and the true name and exact address of the purchaser or consignee. The burden of proof shall be upon the person possessing or transporting any such beverages to establish to the satisfaction of the collection officers that the invoice, bill of sale or bill of lading possessed by the person and offered as evidence that the tax thereon has been paid does, in fact, relate to the identical beverages then possessed or being transported.
(b)
Any property confiscated as contraband solely for failure to have the documents required by this section may be returned upon order of the commissioner, without the necessity of a hearing, upon a showing satisfactory to the department of revenue that taxes imposed by the state of Tennessee upon such items have been paid.
Acts 1969, ch. 299, § 3; 1972, ch. 448, § 4; 1973, ch. 84, § 1; T.C.A., § 57-228.
2023 Tennessee Code › Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102) › Chapter 5 - BEER AND ALCOHOLIC BEVERAGES CONTAINING LESS THAN FIVE PERCENT ALCOHOL (§§ 57-5-101 — 57-5-609) › Part 4 - TRANSPORTATION (§§ 57-5-401 — 57-5-416) › Section 57-5-406 - No purchases authorized from unlicensed seller - Defenses - Shipping, receiving or accepting packages with false or misleading statements unlawful

(a)
No person shall purchase or agree to purchase any beer and/or other such beverages from any person within this state who does not at the time of such purchase hold a license authorizing the seller to sell or agree to sell such beverages to such purchaser. It shall be a matter of defense only that such purchaser did not in good faith know that the seller did not hold a license authorizing the seller to sell or agree to sell beer to the purchaser, and did not have reasonable ground to believe that the seller did not hold such license.
(b)
No person shall solicit or receive any order for any such beverages in violation of this part, or give any information of how the same may be obtained in violation of this part.
(c)
It is unlawful for any consignee to accept or receive any package containing any beer upon which appears any statement, label, address, superscription, shipping directions, legend or design known to the consignee to be false or misleading, or for any carrier or other person to consign, ship, transport, or deliver any such package, knowing any such statement, label, address, superscription, shipping directions, legend or design to be false or misleading.
(d)
It is unlawful for any person to make a false statement for the purpose of obtaining any such beverages to any railroad, express or transportation company or any person engaged in the business of transporting goods, wares, and merchandise for the purpose of obtaining the shipment, transportation or delivery of any beer and/or other such beverages.
Acts 1969, ch. 299, § 3; T.C.A., § 57-229.
2023 Tennessee Code › Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102) › Chapter 5 - BEER AND ALCOHOLIC BEVERAGES CONTAINING LESS THAN FIVE PERCENT ALCOHOL (§§ 57-5-101 — 57-5-609) › Part 4 - TRANSPORTATION (§§ 57-5-401 — 57-5-416) › Section 57-5-407 - Interstate shipments through Tennessee excepted from part

This part shall not be construed as being applicable to interstate shipments through this state where such shipments are accompanied and supported by proper invoices or bills of lading containing such information as the commissioner may require.
Acts 1969, ch. 299, § 3; T.C.A., § 57-230.
2023 Tennessee Code › Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102) › Chapter 5 - BEER AND ALCOHOLIC BEVERAGES CONTAINING LESS THAN FIVE PERCENT ALCOHOL (§§ 57-5-101 — 57-5-609) › Part 4 - TRANSPORTATION (§§ 57-5-401 — 57-5-416) › Section 57-5-408 - Documents required for interstate shipment - Display and inspection

(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.
2023 Tennessee Code › Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102) › Chapter 5 - BEER AND ALCOHOLIC BEVERAGES CONTAINING LESS THAN FIVE PERCENT ALCOHOL (§§ 57-5-101 — 57-5-609) › Part 4 - TRANSPORTATION (§§ 57-5-401 — 57-5-416) › Section 57-5-412 - Costs and fees of hearing

(a)
Costs incurred in each hearing, including witness fees, mileage expenses and all fees of sheriffs for serving any notices or subpoenas, shall be taxed as costs by the commissioner or the commissioner's authorized representative. All costs and fees for witnesses and/or sheriffs shall be advanced or collected as provided in the case of witnesses attending upon cases in courts of record, and the service of subpoenas requiring their attendance and testimony.
(b)
If, upon the hearing, the claimant shall be found by the commissioner, or the commissioner's authorized representative, to be guilty of the matters charged, all of the costs provided for in subsection (a) shall be taxed and charged against the claimant, but if the charge against such claimant shall be dismissed, then such costs shall be paid by the commissioner out of the funds collected under this chapter, after approval by the commissioner, and shall be and constitute lawful expenditures hereunder.
Acts 1969, ch. 299, § 3; T.C.A., § 57-235.
2023 Tennessee Code › Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102) › Chapter 5 - BEER AND ALCOHOLIC BEVERAGES CONTAINING LESS THAN FIVE PERCENT ALCOHOL (§§ 57-5-101 — 57-5-609) › Part 4 - TRANSPORTATION (§§ 57-5-401 — 57-5-416) › Section 57-5-413 - Review of action of commissioner

Any action of the commissioner shall be reviewable by a petition for a common-law writ of certiorari in the chancery or circuit court of the county in which the offense occurred, which petition shall be filed within ten (10) days from the date of such action. Immediately upon the grant of the writ of certiorari, the commissioner shall cause to be made, certified and forwarded to the court a complete transcript of the proceedings in the cause, which shall contain all the proof submitted before the commissioner. The decision of the commissioner shall be reviewed solely upon the pleadings and transcript of the proceedings before the commissioner, and neither party shall be entitled to introduce any additional evidence in the court. The scope of any review proceedings involving persons already licensed as Tennessee beer wholesalers under this chapter shall be governed by §
57-5-108
instead of the procedure set forth herein.
Acts 1969, ch. 299, § 3; 1973, ch. 84, § 3; T.C.A., § 57-236.
2023 Tennessee Code › Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102) › Chapter 5 - BEER AND ALCOHOLIC BEVERAGES CONTAINING LESS THAN FIVE PERCENT ALCOHOL (§§ 57-5-101 — 57-5-609) › Part 4 - TRANSPORTATION (§§ 57-5-401 — 57-5-416) › Section 57-5-414 - Inspection of products, records, documents and premises - Violation

Every distributor or dealer in beer or other such beverages shall permit the commissioner, or the commissioner's authorized agent or representative, to inspect at any time all products, invoices, books, papers and memoranda as may be deemed necessary by the commissioner in ascertaining whether or not the tax levied under this chapter has been paid, or in determining the amount of such tax due. No licensed distributor or dealer shall be permitted to claim any part of the premises whereon the business was conducted to be exempt from inspection as being the licensed distributor's or dealer's dwelling or home, the application for certificate of registration under this chapter being declared an express waiver of such claim. All persons failing to permit the examination of such products, invoices, books and other memoranda, including the general books, both operating and proprietary ledgers, etc., or interfering with the orderly inspection or examination thereof, or failing to file such reports as may be required by the commissioner, is guilty of a misdemeanor.
Acts 1969, ch. 299, § 3; T.C.A., § 57-237.
2023 Tennessee Code › Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102) › Chapter 5 - BEER AND ALCOHOLIC BEVERAGES CONTAINING LESS THAN FIVE PERCENT ALCOHOL (§§ 57-5-101 — 57-5-609) › Part 4 - TRANSPORTATION (§§ 57-5-401 — 57-5-416) › Section 57-5-415 - Enforcement authorities

(a)
Any duly authorized representative, agent or employee of the department of revenue who has been designated by the commissioner to enforce this chapter is authorized and empowered to execute search warrants and do all acts incident thereto, in the same manner as search warrants may be levied by sheriffs and other peace officers. Inspectors, agents, representatives or officers appointed by the commissioner shall be cloaked with and have the duty, power and authority as a police officer to enforce the revenue provisions of this chapter and in the illegal traffic of untaxed beer products. The highway patrol shall likewise have concurrent authority to assist in the enforcement of this chapter and in the illegal traffic of untaxed beer products.
(b)
Any duly authorized representative or employee of the department who has been specifically designated by the commissioner to enforce §
57-5-409
is hereby authorized and empowered to go armed or carry a pistol while on active duty engaged in enforcing §
57-5-409
.
Acts 1969, ch. 299, § 3; 1970, ch. 578, § 3; 1971, ch. 288, § 1; T.C.A., § 57-238.
2023 Tennessee Code › Title 57 - INTOXICATING LIQUORS (§§ 57-1-101 — 57-10-102) › Chapter 5 - BEER AND ALCOHOLIC BEVERAGES CONTAINING LESS THAN FIVE PERCENT ALCOHOL (§§ 57-5-101 — 57-5-609) › Part 4 - TRANSPORTATION (§§ 57-5-401 — 57-5-416) › Section 57-5-416 - Storage at location other than specific retail location for which purchased unlawful

In order to facilitate the effective collection and enforcement by municipal and county officials of the tax levied by §
57-6-103
on all sales of beer by wholesalers to retailers or any other persons, it shall be unlawful for any retailer to store beer purchased for a specific retail location at any place other than that specific retail location.
Amended by 2018 Tenn. Acts, ch. 933,s 4, eff. 7/1/2018.
Acts 1971, ch. 21, § 1; T.C.A., § 57-239.