How does the Tennessee Department of Revenue define a case of alcohol? Information about what constitutes a case of alcoholic beverages can be found in Rule 1320-4-6-.04. January 31, 2017 17:16 Related articles How do I register wine, distilled spirits, or high alcohol content beer (over 8% ABW) in Tennessee? Are common carriers that deliver alcoholic beverages from direct shippers directly to consumers in Tennessee required to report such deliveries to the Department of Revenue? Is the tax for beer with an alcohol content of 5-8% ABW paid on the beer barrelage tax return or is the tax paid by liquor wholesalers on the wholesale alcohol tax return?