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. May 04, 2019 18:34 Related articles How do I register beer containing 5% - 8% alcohol by weight (ABW)? How do I register wine, distilled spirits, or high alcohol content beer (over 8% ABW) in Tennessee? What are the state and local sales tax rates 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? How do I qualify for an exemption of sales tax on industrial machinery purchased to fabricate the product I manufacture?