How does the Tennessee Department of Revenue define a case of alcohol?

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• 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?